Customs value calculator: CIF value, freight and Incoterms

Customs value = the price actually paid or payable for the goods (the transaction value) + transport, insurance, loading and handling up to the place where the goods enter the customs territory + a closed list of additions (selling commissions, packing, assists, royalties) − transport after that place and other listed costs, when they are inside the price and shown separately. Foreign currency is converted at the customs rate of the month in the UK and the EU, and at the CBRT selling rate in Türkiye. Example: FOB Shanghai 20,000.00 GBP + 1,800.00 GBP sea freight to Felixstowe + 45.00 GBP insurance = 21,845.00 GBP. In Logistivo, the invoice, freight invoice and insurance policy behind that build-up sit on one load with your customs broker, and Customs Intelligence gives you the duty rate to apply to it.

Source: EUR-Lex · HM Revenue & Customs (GOV.UK) · The National Archives (legislation.gov.uk) · Mevzuat Bilgi Sistemi · Ministry of Trade of Türkiye · Generalzolldirektion (zoll.de) · Ministry of Finance of Poland (podatki.gov.pl) · Douane Nederland. Data last updated: 27 September 2026.

Your customs value, built line by line

• Your customs value, built line by line — Set the costs around the invoice price on the left; the waterfall on the right adds what the buyer paid up to the border and removes what the price carries beyond it.
• The calculator applies the transaction-value method (EU UCC Art. 70–72, UK TCTA 2018 s. 16 with HMRC Method 1, Türkiye Customs Law 4458 Art. 24–28). It does not test whether that method is allowed (related parties, restrictions, conditions) and does not choose a secondary method; enter every addition as an amount you can evidence.
• United Kingdom · GBP · HMRC — TCTA 2018 s. 16 · HMRC Method 1
• United Kingdom · GBP · HMRC — point where the aircraft first crosses the UK border
• United Kingdom · GBP · HMRC — UK port of importation (goods delivered direct to the UK)
• United Kingdom · GBP · HMRC — first customs office, usually at the UK border
• United Kingdom · GBP · HMRC — HMRC monthly customs rate for the month the entry is accepted, published at the end of the previous month; a rate fixed in the sales contract applies in the cases HMRC lists.
• EU — euro area · EUR · ECB — UCC Art. 70–72 · IA 2015/2447 Art. 137–138
• EU — euro area · EUR · ECB — point where the EU border is crossed (Annex 23-01 sets the share)
• EU — euro area · EUR · ECB — first EU port where the goods arrive
• EU — euro area · EUR · ECB — place of the EU customs office of entry
• EU — euro area · EUR · ECB — ECB rate published on the penultimate Wednesday of the previous month, applied for the whole month (IA Art. 146).
• Türkiye · TRY · TCMB — Customs Law 4458 Art. 24, 27, 28, 30
• Türkiye · TRY · TCMB — customs office of the airport where the goods are unloaded
• Türkiye · TRY · TCMB — Turkish port of unloading
• Türkiye · TRY · TCMB — first Turkish border customs office the vehicle reaches
• Türkiye · TRY · TCMB — CBRT (TCMB) foreign-exchange selling rate in force on the date the customs liability arises, i.e. when the declaration is registered (Art. 30).
• Poland · PLN · NBP — UCC Art. 70–72 · IA Art. 146(1)(b)
• Poland · PLN · NBP — point where the EU border is crossed (Annex 23-01)
• Poland · PLN · NBP — first EU port where the goods arrive
• Poland · PLN · NBP — place of the EU customs office of entry
• Poland · PLN · NBP — NBP table A mid rate published on the penultimate Wednesday of the previous month (IA Art. 146(1)(b)) — not an ECB cross rate.
• Romania · RON · BNR — UCC Art. 70–72 · IA Art. 146(1)(b)
• Romania · RON · BNR — point where the EU border is crossed (Annex 23-01)
• Romania · RON · BNR — first EU port where the goods arrive
• Romania · RON · BNR — place of the EU customs office of entry
• Romania · RON · BNR — BNR rate published on the penultimate Wednesday of the previous month (IA Art. 146(1)(b)).
• EXW — Price at the seller's premises: loading, export formalities and all transport to the place of introduction are added.
• FCA — Price up to handover to the buyer's carrier: main carriage, insurance and handling to the place of introduction are added.
• FAS — Price alongside the ship at the port of shipment: loading, sea freight and insurance to the place of introduction are added.
• FOB — Price on board at the port of shipment: sea freight and insurance to the place of introduction are added.
• CFR — Freight to the named port is in the price, insurance is not: add the buyer's premium; freight beyond the place of introduction comes out if shown separately.
• CIF — Freight and insurance to the named port are in the price: nothing to add when that port is the place of introduction (e.g. CIF Felixstowe).
• CPT — Carriage to the named place is in the price, insurance is not: transport after the place of introduction comes out if shown separately.
• CIP — Carriage and insurance to the named place are in the price: transport after the place of introduction comes out if shown separately.
• DAP — Delivered at the named place: transport after the place of introduction comes out if shown separately; the seller carries the transit risk.
• DPU — Delivered and unloaded at the named place: treated like DAP for the transport after the place of introduction.
• DDP — Delivered duty paid: transport after the place of introduction and the import duties and taxes inside the price come out, if shown separately.
• Before the border · At the place of introduction · Inside, beyond it
• Sea — freight up to the first port of arrival counts; on-carriage from that port is after entry (IA Art. 137(1)(a); HMRC: port of importation).
• Road, rail, inland waterway — freight up to the customs office of entry counts; one through price with the same mode beyond it is split by distance (IA Art. 138(1)).
• Air — only the zone percentage of the air freight counts (IA Art. 138(2), Annex 23-01; HMRC list); charges in the export country count in full.
• Importing into — Sets the law, the place of introduction and the currency of the customs value.
• Invoice price (price paid or payable) — Total paid or payable to the seller for the goods, including payments to third parties for the seller's benefit.
• Declaration date — Picks the customs rate month (UK, EU) or the bulletin day (Türkiye).
• Transport to the place of introduction — Freight plus fuel, security and peak surcharges and origin charges up to the first port or border office.
• Transport after the place of introduction — On-carriage from the port or border to your destination; deducted only if inside the price and shown separately.
• One through freight price — A single charge from origin to a destination beyond the border, same mode all the way.
• Departure zone — Airport not listed? Take the nearest listed airport (Annex 23-01, point 2).
• Air freight + fuel surcharge — The part that is split by the zone percentage.
• Other air waybill charges in the export country — Pickup, export clearance, handling at origin: included in full.
• Transport insurance paid by the buyer — Only if the goods are actually insured; without a split to the border, the whole premium.
• Loading and handling before the border, not in the price — For example origin terminal charges or storage while awaiting loading.
• Paid on top by the buyer — A closed list (UCC Art. 71; 4458 Art. 27; HMRC Method 1): add only what is not already in the price and can be shown with objective, quantifiable data.
• Selling commissions and brokerage — Borne by the buyer; buying commissions are never added. — UCC Art. 71(1)(a)(i) · 4458 Art. 27/1-a
• Containers and packing — Containers treated as one with the goods; packing labour and materials. — UCC Art. 71(1)(a)(ii)–(iii)
• Assists supplied by the buyer — Materials, parts, tools, moulds, consumables, design work done abroad — apportioned value. — UCC Art. 71(1)(b) · IA Art. 135
• Royalties and licence fees — Related to the goods and payable as a condition of sale. — UCC Art. 71(1)(c) · IA Art. 136
• Resale proceeds accruing to the seller — Any part of later resale, disposal or use flowing back to the seller. — UCC Art. 71(1)(d)
• Inside the price but not customs value — Deduct only amounts that are in the price you entered and distinguishable from it, with evidence (UCC Art. 72; 4458 Art. 28).
• Construction, installation, assembly after import — Also maintenance and technical assistance after entry. — UCC Art. 72(b) · 4458 Art. 28/b
• Interest under a written financing arrangement — Rate not above the usual level where and when the finance was provided. — UCC Art. 72(c) · 4458 Art. 28/c
• Buying commission included in the amount entered — Fees to your own buying agent are never customs value. — UCC Art. 72(e) · 4458 Art. 28/e
• Import duties and taxes of the destination in the price — Typically inside a DDP price. — UCC Art. 72(f) · 4458 Art. 28/f
• How is customs value calculated? — Price paid or payable + transport and insurance to the place of introduction + loading and handling before it + commissions, packing, assists, royalties, proceeds − transport after entry, if in the price − assembly, interest, buying commission, duties in the price = customs value
• The transaction value is the price actually paid or payable for goods sold for export to the importing country. It is brought to a delivered-at-the-border basis: costs the buyer bears on the way to the border are added, costs after the border and a short list of other charges stay out. The Incoterm only tells you which of those costs are already inside the invoice price.
• Transaction value first — The primary basis is the price actually paid or payable for the goods when sold for export to the importing territory, adjusted where necessary; it is fixed at acceptance of the declaration on the basis of the sale immediately before the goods were brought in. — UCC Art. 70(1); IA Art. 128(1); TCTA 2018 s. 16; 4458 Art. 24
• A closed list of additions — Additions are made only on objective and quantifiable data and only for the items the law lists; nothing else is added. — UCC Art. 71(2)–(3); 4458 Art. 27/2–3
• Transport and insurance up to the place of introduction — Sea: the first EU port of arrival (UK: the port of importation; TR: the port of unloading). Road, rail, inland waterway: the customs office of entry (UK: usually the UK border; TR: the first border customs office). Air: the border crossing (TR: the airport of unloading). — UCC Art. 71(1)(e); IA Art. 137; HMRC delivery costs; ticaret.gov.tr FAQ
• One through price beyond the border — Same mode beyond the place of introduction and one freight charge: split in proportion to the distance outside and inside, unless a standard freight tariff shows the cost to the border. With different modes and one total price, German customs adds the whole freight unless a usual tariff is proven. The UK apportions by reasonable means. — IA Art. 138(1); zoll.de; HMRC delivery costs
• Air freight by departure zone — The share of air transport cost that counts is fixed by departure zone — from 5 % (zone Q) to 89 % (zone C). Only the air freight and fuel surcharge are split; other air waybill charges in the export country are included in full. — IA Art. 138(2), Annex 23-01; HMRC list; zoll.de
• Free or own transport still counts — If transport is free of charge or provided by the buyer, the freight to the border is added at the tariff normally applied for the same mode. — IA Art. 138(3)
• Insurance only if insured — The premium is added only when the goods are actually insured for the journey; a global policy is apportioned. Without evidence of the split at the border, German customs adds the whole premium; HMRC excludes the post-border part if it is distinguished. — UCC Art. 71(1)(e)(i); NL handbook 3.23; zoll.de; HMRC
• Unloading and demurrage — Unloading at the place of introduction is not added; demurrage incurred before arrival is added, demurrage after arrival stays out when the Art. 72(a) conditions are met. — NL Customs handbook 09.00.00, 3.24; HMRC delivery costs
• Deductions need a separate amount — Transport after entry, post-import assembly, interest under written financing, buying commissions, import duties and taxes, reproduction rights, and distribution rights that are not a condition of sale stay out — when they are in the price and distinguishable from it. — UCC Art. 72; 4458 Art. 28; HMRC
• Discounts — A discount counts if the sales contract provides for it and its amount at acceptance of the declaration; early-payment discounts count for goods not yet paid; later contract amendments do not. — IA Art. 130
• Currency conversion — EU: ECB rate (euro area) or the national bank rate (e.g. NBP, BNR) of the penultimate Wednesday of the previous month, valid all month. UK: HMRC monthly rate when the entry is accepted. Türkiye: CBRT selling rate on the date the liability arises. — IA Art. 146; HMRC; 4458 Art. 30
• How this works in Logistivo — Each import in Logistivo is one load that carries the evidence for this build-up: the commercial invoice, the cargo insurance policy and the customs declaration are uploaded as typed load documents, and the freight invoice sits on the same load, where AI reads who it is billed to, the total including VAT, the currency and the date — you decide which party sees it. Your customs broker is on the load as sending or receiving broker and works from the same file. When you prepare the paperwork yourself, Logistivo's export documents put the Incoterms® 2020 rule, named place, currency, freight and insurance amounts on the commercial invoice.
• Keep this build-up with every import, not in a spreadsheet — In Logistivo the invoice, freight invoice and insurance policy behind each line of this waterfall sit on one load with your customs broker, and Customs Intelligence gives you the duty rate to apply to the customs value — per origin and destination, with its source labelled.
• Customs Intelligence — Duty, trade-defence measures and VAT for the goods code, source-labelled. — /en/customs-intelligence
• Customs broker workspace — Sending and receiving broker on the load, with every document. — /en/customs
• Load management — Invoice, freight invoice and insurance policy on one load. — /en/load-management
• Import VAT on this customs value — The VAT base starts from the customs value — UK, EU and Türkiye.
• Customs exchange rate of the month — HMRC, ECB, NBP, BNR and CBRT rates for the conversion.
• Incoterms® 2020 chart — Who pays which cost and where the risk passes, rule by rule.
• HS code lookup — The duty rate for your goods code, applied to this value.
• FOB Shanghai, sea to Felixstowe, lorry to Birmingham — FOB Shanghai by sea to Felixstowe; the inland leg to Birmingham stays out.
• The result is a calculation aid, not a customs decision: the customs value is declared by the importer or the customs representative and the customs authority may verify it. Amounts are rounded to two decimals per line for display.
• Importing into Türkiye with duty, anti-dumping and VAT on top? The Turkey import duty calculator continues from the customs value in Turkish lira.
• Turkey import duty calculator · Import VAT on this customs value · Customs exchange rate of the month · Incoterms® 2020 chart · HS code lookup · Customs Intelligence · Customs broker workspace · Load management

Worked customs value examples

• Worked customs value examples — Three imports into the United Kingdom, one per transport mode — the second follows HMRC's own air freight example. Each loads into the calculator with one click.
• FOB Shanghai, sea to Felixstowe, lorry to Birmingham — Goods invoiced at 20,000.00 GBP FOB Shanghai. Sea freight Shanghai–Felixstowe 1,800.00 GBP, lorry Felixstowe–Birmingham 350.00 GBP, cargo insurance 45.00 GBP paid by the buyer.
• FOB Shanghai, sea to Felixstowe, lorry to Birmingham — FOB stops on board in Shanghai, so the sea freight to Felixstowe — the place of introduction — is added: + 1,800.00 GBP.
• FOB Shanghai, sea to Felixstowe, lorry to Birmingham — The lorry leg to Birmingham runs after introduction and is not in the FOB price: nothing to add or deduct.
• FOB Shanghai, sea to Felixstowe, lorry to Birmingham — The buyer insured the goods, so the premium is added: + 45.00 GBP.
• FOB Shanghai, sea to Felixstowe, lorry to Birmingham — Customs value: 21,845.00 GBP
• Air from New York, delivered at the airport of departure — Goods at 5,000.00 GBP, delivered to the airport in New York (FCA). Air freight New York–Heathrow 300.00 GBP; the air waybill totals 50.00 GBP more for loading and handling in the United States.
• Air from New York, delivered at the airport of departure — New York is in zone A: 70 % of the air freight counts as the journey up to the UK border.
• Air from New York, delivered at the airport of departure — The charges incurred in the United States are included in full, so transport to the place of introduction = 260.00 GBP.
• Air from New York, delivered at the airport of departure — The rest of the air freight, 90.00 GBP, is the UK part of the flight and stays out.
• Air from New York, delivered at the airport of departure — Customs value: 5,260.00 GBP
• CIF Birmingham via Avonmouth — Goods invoiced at 12,000.00 GBP CIF Birmingham, landed at Avonmouth. The seller states that 50.00 GBP of the price is the transport Avonmouth–Birmingham.
• CIF Birmingham via Avonmouth — The price includes transport beyond Avonmouth, the place of introduction.
• CIF Birmingham via Avonmouth — That part is shown separately by the seller, so it comes out: − 50.00 GBP.
• CIF Birmingham via Avonmouth — Insurance is inside a CIF price: nothing to add.
• CIF Birmingham via Avonmouth — Customs value: 11,950.00 GBP

Customs value in the EU, the UK and Türkiye: what differs?

• Customs value in the EU, the UK and Türkiye: what differs? — All three follow the WTO valuation agreement, so the method is the same. The border point, the air freight table and the exchange rate are where results diverge.
• European Union (UCC · 27 member states · United Kingdom (TCTA 2018 · HMRC · Türkiye (Customs Law 4458
• Legal basis · European Union (UCC · 27 member states — UCC Art. 69–74; Implementing Regulation (EU) 2015/2447 Art. 127–146
• Legal basis · United Kingdom (TCTA 2018 · HMRC — Taxation (Cross-border Trade) Act 2018 s. 16; HMRC guidance on Methods 1–6
• Legal basis · Türkiye (Customs Law 4458 — Customs Law 4458 Art. 23–31; Customs Regulation Art. 45–52 (methods and adjustments)
• Freight counts up to — sea · European Union (UCC · 27 member states — the first EU port where the goods arrive
• Freight counts up to — sea · United Kingdom (TCTA 2018 · HMRC — the UK port of importation
• Freight counts up to — sea · Türkiye (Customs Law 4458 — the Turkish port of unloading
• — road, rail, inland waterway · European Union (UCC · 27 member states — the place of the customs office of entry
• — road, rail, inland waterway · United Kingdom (TCTA 2018 · HMRC — the first customs office, usually at the UK border
• — road, rail, inland waterway · Türkiye (Customs Law 4458 — the first Turkish border customs office the vehicle reaches
• — air · European Union (UCC · 27 member states — the EU border crossing; the share is set by Annex 23-01
• — air · United Kingdom (TCTA 2018 · HMRC — the UK border crossing; HMRC list with the same zones (zone Q = Switzerland and EU states)
• — air · Türkiye (Customs Law 4458 — the customs office of the airport of unloading — the air freight to that airport
• Through freight beyond the border · European Union (UCC · 27 member states — split by distance, unless a standard tariff shows the cost to the border (IA Art. 138(1))
• Through freight beyond the border · United Kingdom (TCTA 2018 · HMRC — apportioned by reasonable means; sea: the freight that would have been paid to the place of introduction
• Through freight beyond the border · Türkiye (Customs Law 4458 — freight after entry stays out only if distinguishable from the price (Art. 28)
• Insurance · European Union (UCC · 27 member states — added up to the place of introduction when the goods are insured
• Insurance · United Kingdom (TCTA 2018 · HMRC — added to the place of introduction; the post-border part is excluded if distinguished; global policies apportioned
• Insurance · Türkiye (Customs Law 4458 — added up to the entry port or place (Art. 27/1-e)
• Exchange rate · European Union (UCC · 27 member states — ECB or national bank rate of the penultimate Wednesday of the previous month, valid all month (IA Art. 146)
• Exchange rate · United Kingdom (TCTA 2018 · HMRC — HMRC monthly rate when the entry is accepted; contract fixed rate in the cases HMRC lists
• Exchange rate · Türkiye (Customs Law 4458 — CBRT selling rate in force when the customs liability arises (Art. 30)
• Buying commission · European Union (UCC · 27 member states — never part of the customs value (Art. 72(e))
• Buying commission · United Kingdom (TCTA 2018 · HMRC — never part of the customs value
• Buying commission · Türkiye (Customs Law 4458 — never part of the customs value (Art. 27/4, 28/e)
• Within the EU the rules are identical in every member state; national customs pages (zoll.de, Douane, DGDDI, ADM, AEAT, KAS) explain them in each language — this calculator exists in all of them, see the language list below.

What share of air freight is included in the customs value?

• What share of air freight is included in the customs value? — For air cargo the EU and the UK do not measure the distance flown. A fixed percentage of the air transport cost, set by departure zone, counts as the part up to the border: 70 % from China, Hong Kong or Singapore, 46 % from India, 43 % from the Gulf states, 15 % from Türkiye.
• European Union — Annex 23-01 — Implementing Regulation (EU) 2015/2447, Art. 138(2) and Annex 23-01, consolidated text of 1 July 2026 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02015R2447-20260701
• European Union — Annex 23-01 · Zone A — 70 % — Canada: Gander, Halifax, Moncton, Montreal, Ottawa, Quebec, Toronto; United States of America: Akron, Albany, Atlanta, Baltimore, Boston, Buffalo, Charleston, Chicago, Cincinnati, Columbus, Detroit, Indianapolis, Jacksonville, Kansas City, Lexington, Louisville, Memphis, Milwaukee, Minneapolis, Nashville, New Orleans, New York, Philadelphia, Pittsburgh, St Louis, Washington DC; Greenland
• European Union — Annex 23-01 · Zone B — 78 % — Canada: Edmonton, Vancouver, Winnipeg; United States of America: Albuquerque, Austin, Billings, Dallas, Denver, Houston, Las Vegas, Los Angeles, Miami, Oklahoma, Phoenix, Portland, Puerto Rico, Salt Lake City, San Francisco, Seattle; Central America: all countries; South America: all countries
• European Union — Annex 23-01 · Zone C — 89 % — United States of America: Anchorage, Fairbanks, Honolulu, Juneau
• European Union — Annex 23-01 · Zone D — 33 % — Algeria, Egypt, Libya, Morocco, Tunisia
• European Union — Annex 23-01 · Zone E — 50 % — Benin, Burkina Faso, Cameroon, Cape Verde, Central African Republic, Chad, Ivory Coast, Djibouti, Ethiopia, Gambia, Ghana, Guinea, Guinea-Bissau, Liberia, Mali, Mauritania, Niger, Nigeria, Senegal, Sierra Leone, Sudan, Togo
• European Union — Annex 23-01 · Zone F — 61 % — Burundi, Democratic Republic of Congo, Congo, Equatorial Guinea, Gabon, Kenya, Rwanda, Sao Tomé and Principe, Seychelles, Somalia, St. Helena, Tanzania, Uganda
• European Union — Annex 23-01 · Zone G — 74 % — Angola, Botswana, Comoros, Lesotho, Madagascar, Malawi, Mauritius, Mozambique, Namibia, Republic of South Africa, Swaziland, Zambia, Zimbabwe
• European Union — Annex 23-01 · Zone H — 27 % — Armenia, Azerbaijan, Georgia, Iran, Iraq, Israel, Jordan, Kuwait, Lebanon, Syria
• European Union — Annex 23-01 · Zone I — 43 % — Bahrain, Muscat and Oman, Qatar, Saudi Arabia, United Arab Emirates, Yemen
• European Union — Annex 23-01 · Zone J — 46 % — Afghanistan, Bangladesh, Bhutan, India, Nepal, Pakistan
• European Union — Annex 23-01 · Zone K — 57 % — Russia: Novosibirsk, Omsk, Perm, Sverdlovsk; Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan, Uzbekistan
• European Union — Annex 23-01 · Zone L — 70 % — Russia: Irkutsk, Kirensk, Krasnoyarsk; Brunei, China, Indonesia, Hong Kong, Kampuchea, Laos, Macao, Malaysia, Maldives, Mongolia, Myanmar, Philippines, Singapore, Sri Lanka, Taiwan, Thailand, Vietnam
• European Union — Annex 23-01 · Zone M — 83 % — Russia: Khabarovsk, Vladivostok; Japan, Korea (North), Korea (South)
• European Union — Annex 23-01 · Zone N — 79 % — Australia and Oceania: all countries
• European Union — Annex 23-01 · Zone O — 30 % — Russia: Gorky, Samara, Moscow, Orel, Rostov, Volgograd, Voronej; Iceland, Ukraine
• European Union — Annex 23-01 · Zone P — 15 % — Albania, Belarus, Bosnia-Herzegovina, Faroe Islands, Kosovo, Moldova, Montenegro, North Macedonia, Norway, Serbia, Turkey
• European Union — Annex 23-01 · Zone Q — 5 % — Switzerland, United Kingdom, with the exception of Northern Ireland
• United Kingdom — HMRC list — HMRC, Air transport costs to be included in the customs value (version 1, 27 November 2018) — https://www.gov.uk/government/publications/air-transport-costs-to-be-included-in-the-customs-value
• United Kingdom — HMRC list · Zone A — 70 % — Canada: Gander, Halifax, Moncton, Montreal, Ottawa, Quebec, Toronto; United States of America: Akron, Albany, Atlanta, Baltimore, Boston, Buffalo, Charleston, Chicago, Cincinnati, Columbus, Detroit, Indianapolis, Jacksonville, Kansas City, Lexington, Louisville, Memphis, Milwaukee, Minneapolis, Nashville, New Orleans, New York, Philadelphia, Pittsburgh, St Louis, Washington DC; Greenland
• United Kingdom — HMRC list · Zone B — 78 % — Canada: Edmonton, Vancouver, Winnipeg; United States of America: Albuquerque, Austin, Billings, Dallas, Denver, Houston, Las Vegas, Los Angeles, Miami, Oklahoma, Phoenix, Portland, Puerto Rico, Salt Lake City, San Francisco, Seattle; Central America: all countries; South America: all countries
• United Kingdom — HMRC list · Zone C — 89 % — United States of America: Anchorage, Fairbanks, Honolulu, Juneau
• United Kingdom — HMRC list · Zone D — 33 % — Algeria, Egypt, Libya, Morocco, Tunisia
• United Kingdom — HMRC list · Zone E — 50 % — Benin, Burkina Faso, Cameroon, Cape Verde, Central African Republic, Chad, Ivory Coast, Djibouti, Ethiopia, Gambia, Ghana, Guinea, Guinea-Bissau, Liberia, Mali, Mauritania, Niger, Nigeria, Senegal, Sierra Leone, Sudan, Togo
• United Kingdom — HMRC list · Zone F — 61 % — Burundi, Democratic Republic of Congo, Congo, Equatorial Guinea, Gabon, Kenya, Rwanda, Sao Tomé and Principe, Seychelles, Somalia, St. Helena, Tanzania, Uganda
• United Kingdom — HMRC list · Zone G — 74 % — Angola, Botswana, Comoros, Lesotho, Madagascar, Malawi, Mauritius, Mozambique, Namibia, Republic of South Africa, Swaziland, Zambia, Zimbabwe
• United Kingdom — HMRC list · Zone H — 27 % — Armenia, Azerbaijan, Georgia, Iran, Iraq, Israel, Jordan, Kuwait, Lebanon, Syria
• United Kingdom — HMRC list · Zone I — 43 % — Bahrain, Muscat and Oman, Qatar, Saudi Arabia, United Arab Emirates, Yemen
• United Kingdom — HMRC list · Zone J — 46 % — Afghanistan, Bangladesh, Bhutan, India, Nepal, Pakistan
• United Kingdom — HMRC list · Zone K — 57 % — Russia: Novosibirsk, Omsk, Perm, Sverdlovsk; Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan, Uzbekistan
• United Kingdom — HMRC list · Zone L — 70 % — Russia: Irkutsk, Kirensk, Krasnoyarsk; Brunei, China, Indonesia, Hong Kong, Kampuchea, Laos, Macao, Malaysia, Maldives, Mongolia, Myanmar, Philippines, Singapore, Sri Lanka, Taiwan, Thailand, Vietnam
• United Kingdom — HMRC list · Zone M — 83 % — Russia: Khabarovsk, Vladivostok; Japan, Korea (North), Korea (South)
• United Kingdom — HMRC list · Zone N — 79 % — Australia and Oceania: all countries
• United Kingdom — HMRC list · Zone O — 30 % — Russia: Gorky, Samara, Moscow, Orel, Rostov, Volgograd, Voronej; Iceland, Ukraine
• United Kingdom — HMRC list · Zone P — 15 % — Albania, Belarus, Bosnia-Herzegovina, Faroe Islands, Kosovo, Moldova, Montenegro, North Macedonia, Norway, Serbia, Turkey
• United Kingdom — HMRC list · Zone Q — 5 % — Switzerland, Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden
• For Türkiye this calculator follows Customs Law 4458 Art. 27/1-e as the Ministry of Trade explains it: the entry place for air cargo is the customs office of the airport where the goods are unloaded, so the air freight up to that airport is included in full.
• Only freight and fuel surcharge are split — The percentage applies to the air freight (rate × chargeable weight) and the fuel surcharge. Taxes, agent and carrier charges in the export country are included in full. — German customs (zoll.de), air freight costs; HMRC delivery costs
• Airport not in the table — Use the percentage of the nearest listed airport of departure. — Annex 23-01, point 2
• Two air waybills — When different carriers fly two legs on separate air waybills, only the last leg into the EU is split; stops for logistic reasons under one air waybill do not break the split. — Polish Ministry of Finance, transport cost guidelines v2.4 (August 2026)
• Seller pays the upgrade to air — If the contract makes the seller bear the extra cost of air instead of sea, no extra air freight is added for the buyer. — NL Customs handbook 09.00.00; HMRC delivery costs (surface freight)

Is freight included in the customs value?

• Is freight included in the customs value? — Yes — up to the place where the goods enter the customs territory, whoever paid for it. The part after that point is not.
• The EU, the UK and Türkiye all value goods on a CIF-at-the-border basis. Freight, insurance, loading and handling up to the place of introduction belong to the customs value; inland transport after it does not. What changes is where that place is: the first EU port for sea freight, the customs office of entry for road and rail, the border crossing for air — and in Türkiye the port of unloading, the first border customs office or the airport of unloading.
• Transport that costs the buyer nothing still counts: if the seller ships free of charge or you use your own truck, the freight is added at the normal tariff for that mode (IA Art. 138(3)). Unloading at the place of introduction is not added, and demurrage only counts if it arose before arrival.

How does the Incoterm change the customs value?

• How does the Incoterm change the customs value? — It does not change what the customs value is — it changes which costs are already inside the invoice price.
• Under EXW, FCA, FAS and FOB the price stops in the export country: the freight and insurance to the place of introduction are added. Under CIF or CIP to the first port or airport of arrival nothing is added. When a C or D rule names a place beyond the border — CPT Birmingham, DAP Munich, DDP Lyon — the transport after the place of introduction comes out of the price, but only if it is shown separately; otherwise it stays in the value.
• CFR and CPT include the freight but not insurance, so an insurance premium you pay is added. DDP prices also contain import duties and VAT, which are removed. The Incoterms® 2020 chart shows the cost split of all eleven rules.
• Incoterms® 2020 chart

Is customs value the same as the CIF value on my invoice?

• Is customs value the same as the CIF value on my invoice? — Only when the CIF port is the place of introduction and nothing else needs adjusting.
• A CIF Felixstowe invoice already contains freight and insurance to the UK port of importation, so the price is the transport part of the customs value. CIF Rotterdam goods cleared in Germany are valued at Rotterdam, the first EU port. But royalties, assists, selling commissions or packing paid on top are still added, and a CIF price to an inland place carries transport that may come out.
• On a courier or express waybill, "customs value" can also mean the declared value of a parcel. For a customs declaration it means the value built as on this page.

Which exchange rate is used for the customs value?

• Which exchange rate is used for the customs value? — The official customs rate — not the bank rate on the invoice date.
• In the UK, HMRC publishes monthly customs rates at the end of each month for the following month and reviews them weekly against market rates. In the euro area the ECB rate published on the penultimate Wednesday of the previous month applies for the whole month; Poland uses NBP rates and Romania BNR rates on the same timetable (IA Art. 146). In Türkiye the invoice is converted at the CBRT foreign-exchange selling rate in force when the customs liability arises (Customs Law 4458 Art. 30).
• The calculator fetches that rate for the declaration date you enter. If a source has no rate for your currency it says so and leaves the line unconverted — it never assumes 1.0. The customs exchange rate tool shows the whole year.
• customs exchange rate tool

What is added to the transaction value?

• What is added to the transaction value? — Only the items on the closed list, and only if the buyer pays them and they are not already in the price.
• Selling commissions and brokerage; containers and packing; assists — materials, components, tools, moulds and design work the buyer provides free or cheaply; royalties and licence fees related to the goods and payable as a condition of sale, even to a third party; proceeds of later resale that flow back to the seller; and transport, insurance, loading and handling up to the place of introduction.
• Buying commissions paid to your own agent are never added. Marketing you do on your own account is not an indirect payment to the seller (IA Art. 129(2)).

Which documents prove the customs value?

• Which documents prove the customs value? — The invoice for the declared transaction value is a required supporting document; keep what supports each adjustment next to it.
• In the EU the invoice that relates to the declared transaction value is required (IA Art. 145). For each line of the build-up keep the evidence: the freight invoice or a statement splitting the transport cost at the border, the insurance certificate, the royalty agreement, the seller's statement of post-entry transport. HMRC lists the evidence it accepts for deductions, from a separate amount on the seller's invoice to a certified statement of the distance split. What that invoice must show for customs — parties, Incoterm with the named place, currency and line values — is laid out in the commercial invoice template.
• commercial invoice template

Common customs value mistakes

• Common customs value mistakes — Each of these changes the duty — and most are found only in a later audit.
• Adding the inland leg after the port — Felixstowe–Birmingham or Rotterdam–Venlo trucking is after the place of introduction. It is not added under FOB, and under a delivered price it comes out if shown separately.
• Splitting the whole air waybill by the zone percentage — Only the air freight and fuel surcharge are split. Pickup, export clearance and handling in the export country go in at 100 %.
• Forgetting freight when transport is free — Free carriage or the buyer's own truck still means freight to the border at the normal tariff (IA Art. 138(3)).
• Adding a buying commission — What you pay your own buying agent is never customs value; a selling commission borne by the buyer always is.
• Deducting freight that is not shown separately — Post-entry transport folded into a delivered price with no separate amount stays in the customs value.
• Converting at the invoice-date bank rate — The UK and EU use a fixed monthly customs rate, Türkiye the CBRT selling rate on the liability date.
• Missing royalties paid to a third party — A licence fee that must be paid for the goods to be sold is added even when it goes to someone other than the seller (IA Art. 136(4)–(5)).

What Logistivo keeps for every import

• What Logistivo keeps for every import — The calculator shows one build-up; Logistivo keeps the file behind it.
• Duty rate for this value — Customs Intelligence looks up duty, trade-defence measures and VAT for the goods code by origin and destination; each result is source-labelled and kept as it stood that day.
• Evidence on the load — Commercial invoice, cargo insurance policy and customs declaration are uploaded as typed documents on the load.
• Freight invoice read by AI — The billed party, total including VAT, currency and date are read from the freight invoice; you set which party sees it.
• Your broker in the file — The sending or receiving customs broker is on the load, with the documents and the load chat.

Run your next import from one file

• Create a free Logistivo account: open the load, attach the invoice, freight invoice and insurance policy, bring in your customs broker and check the duty rate in Customs Intelligence — with this calculator for the customs value build-up.

Source

• EUR-Lex — Regulation (EU) No 952/2013 (Union Customs Code), consolidated — Art. 53, 69–74 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02013R0952-20221212
• EUR-Lex — Implementing Regulation (EU) 2015/2447, consolidated 1 July 2026 — Art. 127–146 and Annex 23-01 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02015R2447-20260701
• HM Revenue & Customs (GOV.UK) — Delivery costs to include in the customs value — https://www.gov.uk/guidance/delivery-costs-to-include-in-the-customs-value
• HM Revenue & Customs (GOV.UK) — Air transport costs to be included in the customs value — https://www.gov.uk/government/publications/air-transport-costs-to-be-included-in-the-customs-value
• HM Revenue & Customs (GOV.UK) — Converting foreign currency amounts to include in the customs value — https://www.gov.uk/guidance/converting-foreign-currency-amounts-to-include-in-the-customs-value
• HM Revenue & Customs (GOV.UK) — Valuing imported goods using Method 1 (transaction value) — https://www.gov.uk/guidance/valuing-imported-goods-using-method-1-transaction-value
• The National Archives (legislation.gov.uk) — Taxation (Cross-border Trade) Act 2018, section 16 — Value of chargeable goods — https://www.legislation.gov.uk/ukpga/2018/22/section/16
• Mevzuat Bilgi Sistemi — Customs Law No. 4458 — Art. 23–31 (Turkish) — https://www.mevzuat.gov.tr/MevzuatMetin/1.5.4458.pdf
• Ministry of Trade of Türkiye — FAQ — customs value (Turkish) — https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/ticari/gumruk-kiymeti
• Generalzolldirektion (zoll.de) — Luftfrachtkosten — air freight costs in the customs value (German) — https://www.zoll.de/DE/Fachthemen/Zoelle/Zollwert/Methoden-der-Zollwertermittlung/Transaktionswert-fuer-die-eingefuehrte-Ware/Berichtigungen-Artikel-71-72-UZK/Befoerderungs-und-Versicherungskosten/Luftfrachtkosten/luftfrachtkosten_node.html
• Ministry of Finance of Poland (podatki.gov.pl) — Guidelines: transport and insurance costs in the customs value, version 2.4, August 2026 (Polish) — https://www.podatki.gov.pl/media/isjfx54y/wytyczne_koszty-transportu_wersja-24_sierpie%C5%84-2026_final.pdf
• Douane Nederland — Handboek Douane 09.00.00 Douanewaarde, chapter 3 (Dutch) — https://kennisbank.douane.nl/handboeken/hdu/douanewaarde/douanewaarde-verhogingen_bij_transactiewaarde/

Frequently asked questions

What is the customs value of imported goods?

The value on which ad valorem import duty is charged. Normally it is the transaction value — the price paid or payable for the goods sold for export — adjusted to the border: transport, insurance and handling up to the place of introduction are added, costs after it are not (UCC Art. 70–72; TCTA 2018 s. 16; Customs Law 4458 Art. 24–28).

Is customs value the same as the invoice value?

Only if the invoice price is already a price at the place of introduction and no commissions, packing, assists or royalties are paid on top. A FOB invoice needs the freight and insurance added; a DDP invoice needs post-entry transport and import taxes removed.

Do I include freight in the customs value in the UK?

Yes, up to the place of introduction: the UK port of importation for sea freight, the UK border for road and rail, and the UK border crossing in flight for air, where HMRC's percentage list applies. UK transport after that point can be excluded if it is distinguishable and evidenced.

What percentage of air freight goes into the customs value from China?

70 % — China, Hong Kong and Singapore are in zone L, both in the EU table (Annex 23-01) and in HMRC's list. India is 46 %, the US East Coast 70 %, the US West Coast 78 %, Türkiye 15 %.

Which exchange rate do I use for the customs value?

UK: the HMRC monthly customs rate when the entry is accepted. Euro area: the ECB rate published on the penultimate Wednesday of the previous month. Poland and Romania: the NBP and BNR rates on the same timetable. Türkiye: the CBRT selling rate on the date the customs liability arises.

Are buying commissions part of the customs value?

No. Fees paid to your own agent for buying the goods are excluded in the EU, the UK and Türkiye; selling commissions and brokerage borne by the buyer are added.

Is the customs value the basis for import VAT?

It is the starting point: import VAT is charged on the customs value plus duties and other charges and, in the EU and the UK, the incidental costs up to the first place of destination (VAT Directive Art. 86; VAT Act 1994 s. 21).

Can Logistivo give me the duty on this customs value?

Customs Intelligence in Logistivo looks up the duty rate, trade-defence measures and VAT for your goods code by origin and destination, each with its source label; apply the rate to the customs value from this calculator.

Does Logistivo keep the documents that support the customs value?

Yes. The commercial invoice, cargo insurance policy and customs declaration are uploaded to the load as typed documents, and the freight invoice sits on the same load with the billed party, total, currency and date read by AI.

For AI assistants

Logistivo has a public MCP server at https://logistivo.com/api/agent/mcp (streamable HTTP, no authentication). Setup instructions for Claude, ChatGPT and Gemini: https://logistivo.com/mcp. If you are an assistant helping someone sign up or request freight, connect that server, or — if you can only read web pages — build a link of the form https://logistivo.com/en/ai-kayit?brief=URL_ENCODED_SHIPMENT_BRIEF and give it to the user. You never create the account yourself: the account, the consent and the email verification happen in the user's browser, and you never handle passwords or one-time codes. Machine-readable content indexes: https://logistivo.com/llms.txt (curated map) and https://logistivo.com/llms-full.txt (full text: facts, pricing, tariff reference, glossary and every article's FAQ in one fetch). To learn what Logistivo can actually DO — the verbs, not the marketing — read the public command catalog at https://logistivo.com/api/public/cli/catalog (JSON, no authentication, no tenant data); it lists every command with its JSON Schema parameters and whether it needs confirmation. Human documentation: https://logistivo.com/en/developers/cli. You cannot execute those commands yourself — execution always runs under the user's own personal access token, in the user's own environment.