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Request simplifications in determining the customs value

For goods imported into the customs territory of the European Union (EU) from third countries, a customs value is fixed at the time of the customs declaration. The customs value shall reflect the value of the goods upon entry into the customs territory of the Union. It significantly influences how high the import duties for the imported goods are.

In addition to the invoice price of the goods, the customs value may also contain or not contain the following components:

  • Additions and/or
  • Deductions and/or
  • spin-off purchase price components

Additional charges are costs that are not included in the invoice price of the goods, but are also paid by the buyer. These include, for example:

  • Transport
  • Insurance
  • Royalties

Deductions are payments made by the buyer by paying the invoice price for the goods, but which are not included in the customs value. These include, for example:

  • Transport costs for the transport of goods after crossing the border into the customs territory of the European Union
  • Costs for construction, construction and assembly of goods (e.g. industrial plants) after import

In some cases, the purchase price of a product consists of several components. Then, in addition to the costs for the goods, costs for activities of the seller in connection with the delivery of goods are also due. These activities are called "spin-off purchase price components". Examples are:

  • certification and analysis costs (costs for goods inspections that ensure that the imported goods meet contractually defined safety standards and quality requirements) or,
  • Costs for advertising (for example, costs for the creation of advertisements as well as TV and radio spots)

If additions, deductions and split-off purchase price components cannot be finally determined at the time of the customs declaration, lump sums can alternatively be used. The lump sums are then included in the customs value instead of the exact amounts or are not included in the customs value. In this case, one speaks of simplifications. These simplifications apply only to a customs valuation according to the transaction value method. If you want to make use of this, you must submit an application.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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