Customs value and correct declaration in Germany

The customs value is of importance for tariff measures (calculation of the actual customs duty) and for non-tariff measures (calculation of antidumping duty). As the value of the goods can vary, article 28 to 36 Customs Code (CC) contain the basic provisions to ascertain the dutiable value.

Normally this value is calculated according to the transaction value of Art. 29 CC. Is it not possible to ascertain the dutiable value in this way, the subsidiary regulations of the subsequent provisions are applicable. In some cases additions or deductions are applicable.

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If an ad valorem duty comes into question for the import, in principle a customs value has to be declared and this value should be evident from the documents for the clearance of the goods for the free movement, to enable the accounting of the import duties.

Correct declaration of customs value is neccessary

It is very important to declare the correct dutiable value. If this value is calculated incorrectly (because e.g. a surcharge was not included) and declared to the customs in the incorrect way, this will, in any case, lead to a subsequent levy of duties. Sometimes you will also be faced with criminal proceedings or monetary fine proceedings.

The legislation on the dutiable value of goods is extraordinary complex. The lawyers of O&W (based in Hamburg, Germany), therefore, can assist you in this connection and answer all your questions. We can act on your behalf in monetary fine proceedings, proceedings for criminal offences and proceedings for the subsequent levy of duties. Please contact us simply, should you have any questions. We will revert as soon as possible.