How to determine customs value

If you are taking part in a trade transaction either directly or indirectly, Customs may ask you to provide some documents related to the transaction. Customs will process all of the materials confidentially. Customs may for example require the following documents:

1. Trade invoice

The trade invoice should contain the following information:

  • the seller’s name and address
  • the buyer’s name and address
  • trade invoice date, number and order number
  • the quantities, types, gross weight, marks and numbers of packages
  • the commercial code of the goods and their number and price
  • the price information and type of currency by type of goods and the total sum of the full consignment
  • the amount of a possible discount and the grounds for it, as well as the terms of payment
  • terms of delivery and payment
  • the country of origin of the goods
  • the transport route and means of transport.

If the trade invoice does not include all the required details, Customs may ask you to provide further information. When the matter involves a trade transaction, the trade invoice cannot be replaced with a pro forma invoice or a “for customs only” invoice. A commercial invoice may be regarded as a trade invoice when it includes payment contact details, and when it meets the above-mentioned formal trade invoice requirements.

2. Documents related to freight costs

A written account must be presented on freight costs. The account can be e.g. a transport and insurance document that contains the delivery conditions and costs up to the place of import and the delivery costs incurred after the place of import, as well as other information. If the freight costs are not directly shown on any of the commercial documents, present an official and valid chart of freight costs.

3. Documents associated with secondary methods of value determination

If the customs value cannot be calculated based on the transaction price of the goods, it is determined through secondary methods. In such cases, Customs must be presented with customs declarations, trade invoices or other documents indicating the customs value of identical or similar goods in other trade transactions completed around the same time.

                            

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