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When calculating the customs value, companies generally use the transaction value method. However, in certain cases this transaction value method is not sufficient. In this case the customs valuate has to be determined by using one of the five other methods.
To determine which method needs to be used, you clearly map out which payments take place that may influence the customs value. After all, the customs value is often not only the price of the goods stated on the invoice. Factors such as, for example, transport costs, connectivity between buyer-seller, discount, royalties and costs of supplied means of production (such as, for example, moulds) also play a major role in determining the customs value.
Also a thorough knowledge of Incoterms is an absolute must to determine a correct customs value. Based on the delivery conditions, it is determined whether certain costs are part of the customs value or not.
Our experts are happy to advise you.