How to declare transport costs has been specified

In March 2024, Customs published a webpage on how to declare values and a customer notice on how to declare transport costs in the customs declaration. In addition, a customer event open to all on how to declare values was held in March 2024. In the customer event, we received several comments about the instructions on the webpages and about problems related to declaring value information. Based on the feedback received, we have specified the instructions and added examples to the webpage. 

Changes to the declaration of transport costs and the customs declaration for low value goods

Changes have been made to the page on how to declare value information. The main changes relate to the declaration of transport costs and the value information to be provided in the customs declaration for goods of low value:

• Previously, Customs has instructed that only the costs of moving the goods up to the point of entry into the customs territory of the EU should be declared in the transport costs. The transport costs must now include all the mandatory costs, which the buyer has been forced to pay to get the goods transported by a transport company. In future, the administrative charges that the customer has had to pay for the transport are added to the transport costs in order to carry out, for example, a fee for the drafting of transport documents. 
• In addition, on the webpage on how to declare value information, instructions have been added on how to provide value information correctly in the customs declaration for goods of low value. Separate instructions have been issued on the customs declaration for goods of low value, because the customs declaration for goods of low value cannot contain the same value type codes as the standard customs declaration. 
  • Note that if you provide certain additional procedure codes (e.g. C07) in a standard customs declaration, it can affect how value information is provided. 

You can read both of the specified instructions on the updated webpage on how to declare value information.

The value information according to the new instructions can be provided immediately in the customs declaration. However, the value information must be provided in the customs declarations in accordance with the new instructions by 18 November 2024 at the latest. If you submit customs declarations in accordance with the old value information instructions before 18 November 2024, these declarations should not be corrected to comply with the new instructions. 

More information:
Provide value details correctly in customs declarations (web page)
Providing freight information in a customs declaration (customer notice, 7 March 2024)
Value information must be provided in the simplified customs declaration (customer notice, 7 July 2023)
When exported goods are returned to the EU territory – make sure that you provide the value information according to the correct procedure (customer notice, 21 June 2023)
Message declarant: please note that some value adjustment codes will no longer be in use in autumn 2023 (customer notice, 20 June 2023)
Changes to declarations of free-of-charge goods concerning businesses (customer notice, 8 May 2023)

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