Goods value and transport
Charges under the tariff of the importing country
| Item | Basis | Rate | Amount |
|---|
Why duty is charged on freight and insurance as well
In most customs tariffs — and in all that follow the WTO Customs Valuation Agreement — the basis is not the goods value but the CIF value: goods plus freight plus insurance to the point of import.
In practice that means: Costlier freight raises the duty. Choose air freight over sea freight and you pay not only the freight difference but duty and import VAT on it. At a duty rate of 20 per cent every additional euro of freight costs around 1.20 — not 1.00.
Duty = CIF × duty rate
Excise = (CIF + duty) × rate
Import VAT = (CIF + duty + excise + fees) × rate
Landed cost = CIF + duty + excise + fees + onward carriage (+ VAT, if not reclaimable)
What matters in practice
- The order of assessment differs by country. Whether fees enter the tax base is set by national law. The calculator assumes the common case — check it against your tariff.
- Reclaimable tax is not a cost item: It is cash flow and still ties up capital between import and refund — with long refund periods that is a real interest item.
- Preferences change everything. A proof of origin can reduce the duty rate to zero. Whether it applies depends on the rules of origin, not on the country of supply.
- The exchange rate is the official one of the import day: Not the one at purchase. With volatile currencies that shifts the calculation noticeably.
This calculator deliberately holds no duty rates. They depend on the tariff code, the importing country, preference agreements and ongoing changes — a maintained table across thirty countries would be wrong within months. The rates are in your tariff; the calculation runs entirely in the browser.
Whole article lists instead of single positions
The Pro version calculates complete article lists with stored tariff codes, preferences and exchange rates and compares sourcing options against each other. This function is exclusively on request and after approval provided.
- Article list from Excel or CSV
- Tariff code per article, rates per importing country
- Preference comparison with and without proof of origin
- Sea against air including the duty effect
- Exchange rates as at the import day
- Shareable report (PDF & Excel)
No automatic download/export without approval – provision only upon request.