Customs value

Customs value is primarily based on the trade value of the goods, that is, on the price actually paid or payable for the goods when they are sold for export to the customs territory of the EU.

A trade invoice showing the price paid for the goods and the terms of delivery, among other things, must be presented for the goods in connection with the customs clearance. The transport costs to the place where the goods entered the EU, for example, are also included in the customs value. The place of entry is the location in the customs territory of the EU where the goods are first brought.

The majority of customs duties levied in the EU comprise ad valorem duties, calculated as a percentage of the customs value of the goods. The amount of value added tax levied on import is usually based on the customs value as well. The costs referred to in section 91 of the Finnish Value Added Tax Act must also be included in the taxable amount. Under “Read more”, you will find detailed information on defining the taxable amount on import.

If the trade value cannot be used, the customs value is defined using secondary methods of value definition.

If the trade value comprises a transaction price between two related parties, the effect of the relationship on the price will be assessed, when necessary. The term “relationship” refers to, for example, businesses in the same group of companies.

Currency conversion

If the transaction price or the related adjustment items are given in a currency other than the euro, the sums must first be converted into euros based on confirmed currency rates. Customs lists the currency rates applied at any given time on its website.

Points to consider

Goods purchased outside the EU, for example a vehicle or a machine, may be used at the time of import. When the customs value of used goods is defined, the transaction price of the goods can be reduced based on the extent to which the goods were used between the time of purchase and the time of customs clearance. Differences due to equipment are also taken into account.

A deduction can be made for example with a view to the item’s remaining time of use. Write-offs of machinery and equipment can also be used in defining the customs value. Deductions must always be based on documented proof, and are approved case by case.


Contact us
Customs Information Service, Business customers
Monday to Friday 8 am–4 pm

Contact Customs Information

The cost of a call from a landline or mobile phone subscription is 0 cents/min + local network charge/ standard mobile rate.


Keywords Customs value

Help us improve our site content

We want to improve our service, which is why your feedback is valuable to us. If you have ideas on how our web services could be developed further or if you wish to give us feedback, please let us know.

Send feedback