Transport costs

Definition and principle

Transport costs are among the elements to be added to the price actually paid or payable to constitute the customs value of goods imported into the EU. As the EU applies a CIF (Cost, Insurance, Freight) value system, transport costs must be included in customs value up to the point of introduction of the goods into the customs territory of the Union.

Legal framework

Article 71, paragraph 1, point (e) of the UCC provides for the inclusion of transport costs, loading and handling charges associated with the transport of imported goods to the place of introduction into the customs territory of the Union. Delegated Regulation 2015/2446 (articles 137 to 139) details the modalities. The point of introduction is generally the first EU port or airport through which goods enter.

Elements included

• Maritime, air, road, or rail freight to the point of introduction into the EU
• Loading and handling charges associated with transport
• Transit charges through third countries
• Transport surcharges (fuel surcharge, port surcharges, BAF, CAF, etc.)
• If transport is free or provided by the buyer, the costs that would have been incurred must still be included

Special cases

• Air freight: Delegated Regulation 2015/2446 (Annex 23-01) provides for flat-rate percentages relative to total freight depending on departure and arrival airports
• Postal consignments: simplified rules apply
• Multimodal transport: only the portion of transport to the point of introduction into the EU is included
• Transport costs within the EU (from the point of introduction to the final destination) are excluded from customs value if invoiced separately