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Customs Value: Apportioning Transport Costs (Examples)

Writer: Arne MielkenArne Mielken

Learn how to apportion transport costs in customs valuation with real-world examples from different countries and transport methods.

Map-themed collage with transport modes: ships, planes, trucks. Words like "Freight" and "Customs" overlay. Blue tones dominate.
Navigating Global Logistics: A Visual Guide to Apportioning Transport Costs in Customs Valuation Across Air and Sea Freight.

In international trade, determining the customs value of goods is crucial for compliance with customs regulations and ensuring accurate duties and taxes. One of the key elements in calculating this value is apportioning transport costs. These costs, often included in the invoice, must be allocated correctly to determine the final customs value. In this blog, we will explore how transport costs are handled in various international contexts, using practical examples from the EU, US, and Mexico. Whether the goods are transported by sea, air, or land, understanding how to apportion these costs is essential for customs professionals. Let's dive into the details with some real-world scenarios.


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