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Customs

Customs value

In short

The customs value is normally the transaction value: the price actually paid or payable for the goods when sold for export to the EU, adjusted to include transport, loading and insurance up to the place of entry into the customs territory.

Updated 20 August 2026 · Last reviewed 20 August 2026 · M. Homola, Founder, customs agent

Key takeaways

  • Transaction value is the default method under Article 70 UCC.
  • Add freight and insurance to the EU border; deduct transport inside the EU where separately shown.
  • Assists, royalties and licence fees can be dutiable additions.

Additions and deductions

  • Add: transport, loading and handling to the place of entry; insurance; commissions other than buying commissions; tooling supplied free of charge to the factory.
  • Deduct, if separately stated: transport after the place of entry; charges for construction or assembly after import; duties and taxes payable in the EU.

This is general information, not advice for a specific shipment. Rules change; check the official source or ask us about your consignment.