GlossaryEN1 min readUpdated: Jun 12, 2026

Deductions from the customs value

During the customs valuation process, certain amounts may be deducted from the customs value to lower the dutiable base.

Last updated: 12 June 2026Published: 27 January 2026

Source: https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/customs-value_en

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During the customs valuation process, certain amounts may be deducted from the customs value to lower the dutiable base. Deductions typically include trade discounts, cash rebates, returns allowances, and other reductions specified in the sales contract or trade terms, and must not be added back under WTO valuation rules. Freight and insurance costs, by contrast, are generally added to the value unless already included in the purchase price or governed by a different Incoterm rule. Accurate distinction between surcharges and deductions is critical for customs authorities to prevent double taxation or undervaluation.

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Deductions from the customs value

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