Zollveranlagung

Zollveranlagung, or customs valuation, is the process used by customs authorities to determine the value of imported goods. This valuation is essential because it impacts the amount of customs duty and taxes payable. Typically, the value is based on the transaction price—the actual price paid or payable for the goods—adjusted for certain factors like transportation and insurance costs. Accurate customs valuation ensures fair taxation, prevents customs fraud, and maintains trade fairness. The process adheres to international standards, primarily those set by the World Trade Organization, to ensure consistent and transparent taxation across countries.