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:
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.