Surcharges on the customs value increase the dutiable base by adding costs to the declared commodity value, including transport, insurance, freight, port and handling charges, as well as other price components not already covered by the sales price or Incoterm.
Source: https://www.zoll.de/DE/Fachthemen/Warenverkehr/Einfuhr/Zollwert/zollwert_node.html
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