Tudor International Freight Limited
  • About Us
    • About Us
    • Work With Us
  • Shipping for Businesses
    • Shipping for Businesses
      • Find Out More
    • Our Services
      • Air Freight
      • Sea Freight
      • Road Freight
      • Documentation
      • Export Services
      • Import Services
      • Courier and Express
      • Customs Clearance
      • Freight Packaging
      • Warehousing
    • Specialist
      • Project Logistics
      • Dangerous Goods
      • Charter Services
      • Out of Gauge
      • Hand Carry
    • Industry
      • Aerospace
      • Chemicals
      • Exhibitions
      • Manufacturing
      • Energy
      • Technology
    • Request a Quote
    • Resources
    • Latest News
    • Pay Online
    • DataNet
  • Shipping for Individuals
    • Shipping for Individuals
      • Find Out More
    • How It Works
      • Get a Quote
      • Book Online
      • Collection
      • Shippers Inventory
      • Pay Online
      • Track & Receive
    • Services
      • Air Freight
      • Door to Door
      • Sea Freight
      • Excess Baggage
      • Road Freight
      • Order Packing Materials
      • You Buy, We Fly.
      • Call Back Request
    • Destinations
      • Africa
      • Asia
      • Australasia
      • Europe
      • North America
      • South America
    • FAQ
    • Blog
    • Pay Online
    • Testimonials
  • Contact Us
  •  

Costs to be added that form part of the Customs Value

  • Home >
  • Shipping for Businesses >
  • Latest News >
  • 2020 >
  • Costs to be added that form part of the Customs Value
The provisions of article 71 of the UCC, which requires the addition of certain costs to the price actually paid or payable.

Additions to the price actually paid or payable under article 71 of the UCC can be divided into the following categories:

(a) The following, to the extent that they are incurred by the buyer but are not included in the price actually paid or payable for the goods:

(i) commissions and brokerage, except buying commissions;

(ii) the cost of containers which are treated as being one, for customs purposes, with the goods in question; and

(iii) the cost of packing, whether for labour or materials.

(b) The value, apportioned as appropriate, of the following goods and services where supplied directly or indirectly by the buyer free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods, to the extent that such value has not been included in the price actually paid or payable:

(i) materials, components, parts and similar items incorporated into the imported goods;

(ii) tools, dies, moulds and similar items used in the production of the imported goods;

(iii) materials consumed in the production of the imported goods; and

(iv) engineering, development, artwork, design work, and plans and sketches undertaken elsewhere than in the Union and necessary for the production of the imported goods.

(c) Royalties and licence fees related to the goods being valued that the buyer must pay, either directly or indirectly, as a condition of sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or payable.

(d) The value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller; and

(e) The following costs up to the place where goods are brought into the customs territory of the Union:

(i) the cost of transport and insurance of the imported goods; and

(ii) loading and handling charges associated with the transport of the imported goods.

Share with
  • Home
  • About Us
    • Work With Us
  • Shipping for Businesses
    • Our Services
    • Specialist
    • Industry
    • Request a Quote
    • Resources
    • Latest News
    • Pay Online
    • DataNet
  • Shipping for Individuals
    • How It Works
    • Services
    • Destinations
    • FAQ
    • Blog
    • Pay Online
    • Testimonials
  • Contact Us
    • Tudor International Freight
      Low Hall Business Park
      Low Hall Road
      Horsforth

      Leeds
      LS18 4EF
      UK

      T: +44 (0) 333 1234 747
      E: sales@tudorfreight.com
  • Follow Us

  • Facebook
  • LinkedIn
  • Terms
  • Privacy
  • Sitemap
© Copyright 2025
Company Registration Number: 02586291
We improve our products and advertising by using Microsoft Clarity to see how you use our website. By using our site, you agree that we and Microsoft can collect and use this data.