EU Customs Value and Import Duty Line Worksheet
EU customs value is the transaction value of the goods plus transport and insurance costs up to the point where they enter the EU. This worksheet applies that to each shipment line, adds duty and import VAT, and totals the border payment so buyers and customs specialists can check a broker's quote.
| Item | HS / CN code | Origin | Incoterm | Goods value | Freight to EU border | Insurance to EU border | Duty rate (%) | VAT rate (%) | Customs value | Duty | Import VAT | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
EUR 19,495 | EUR 526 | EUR 3,804 | ||||||||||
EUR 6,400 | EUR 237 | EUR 1,261 | ||||||||||
EUR 23,460 | EUR 1,760 | EUR 4,792 | ||||||||||
EUR 32,840 | EUR 690 | EUR 6,371 | ||||||||||
EUR 5,880 | EUR 0 | EUR 1,117 |
Example rates are illustrative. Look up the CN code and applicable third country duty in the EU TARIC database, and use the VAT rate of the member state of import. Where the Incoterm already includes freight and insurance to the border (CIF, CIP, DAP, DDP), leave those columns at zero to avoid double counting.
Fill customs lines from your ERP
An optional review of generating customs value lines from POs and receipts.
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How to use the worksheet
Enter one row per item or tariff line. Add the invoice value, then freight and insurance up to the EU border, leaving those columns at zero when your Incoterm already includes them. Type the duty rate for the CN code and the VAT rate of the member state of import. The customs value, duty and VAT columns calculate automatically, and the totals update. Export to Excel or CSV to attach to your purchase file.
- One row per tariff line or commodity code
- Use the transaction value from the invoice
- Freight and insurance only to the EU border
- Duty rate from TARIC, VAT from the importing member state
The valuation rules
The Union Customs Code sets the transaction value as the primary method. Adjustments add items such as commissions, packing, royalties tied to the sale, and assists like tooling supplied free to the seller. Transport and insurance to the EU border are added, while charges after arrival and duties themselves are excluded. Import VAT is based on the customs value plus duty and other charges up to the first destination.
Reading the totals
The uplift line shows how far freight and insurance push customs value above the invoice, which is a quick sanity check for broker invoices. The duty percentage shows the blended duty burden across the lines. Compare the border total with the broker's debit note and investigate any gap, because classification and valuation errors are the most common causes of overpayment.
Common mistakes
Frequent errors are adding freight twice with CIF terms, leaving out royalties or assists, using the supplier country instead of the origin for preferential rates, and applying VAT to goods value only. Keep supporting documents such as the invoice, transport bill and origin proof with the worksheet.
Frequently Asked Questions
What is included in EU customs value?
The transaction value, plus transport and insurance costs to the point of entry into the EU, plus adjustments such as royalties tied to the sale, commissions, packing and assists. Duty and costs after arrival are excluded.
Should I add freight if the Incoterm is CIF?
No. CIF already includes freight and insurance to the destination port, so the invoice value is close to the customs value. Leave the freight and insurance columns at zero to avoid counting them twice.
Where do I find the duty rate?
In the EU TARIC database, by CN code and country of origin. Preferential or zero rates may apply under trade agreements if you hold valid proof of origin.
Can I export this to Excel?
Yes. Every worksheet exports to Excel and CSV, and the calculated columns are included, so you can attach it to a shipment file or send it to your broker.
Netray can generate customs value lines from purchase orders and receipts in your ERP so the worksheet is filled by data, not typing. Ask for a review.
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