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Unlike in the case of stock transfers, transactions do take place in B2C (business-to-consumer) and B2B (business-to-business) deliveries. Several additional factors are important when determining the customs value for B2C and B2B shipments.
Relationship between buyer and seller
One of the requirements for applying the transaction value method is that there must be no relationship between the buyer and seller that influences the price. In e-commerce, this is rarely the case, meaning it is generally not a point of contention. Internal transactions (transactions between related parties) are unlikely to be conducted via an online e-commerce platform.Royalties and license fees
Royalties and license fees are also rarely relevant in e-commerce. Royalties and license fees that need to be added to the customs value are usually paid separately by the importer and are not included in the price paid to the supplier. As far as we know, such situations do not occur in e-commerce. In our view, the risk of failing to add royalties or license fees in e-commerce is minimal.Delivery terms
As previously described, many e-commerce goods are delivered under DDP (Delivered Duty Paid) or DAP (Delivered at Place) terms. If the seller delivers under DDP terms, they are responsible for fulfilling all customs formalities. Since the logistics service provider often handles both transport and customs formalities, the transport and insurance costs are usually clearly identifiable.
For DDP deliveries, the logistics service provider often submits the declaration (or arranges for a third party to do so). The agreed price already includes transport costs, insurance costs, VAT, and import duties. However, under certain conditions, these elements may be deducted when determining the customs value. To establish the correct customs value, documentation that clearly separates the agreed price from transport costs, insurance costs, VAT, and import duties is therefore essential.