Additions for freight and insurance costs: treatment of transport costs for courier and express consignments
Rules of Administration between the EC Commission and the Association of International Couriers and Express Services (AICES) allow for a basic tariff charge to be used for determining the transport costs for customs duty purposes in the absence of actual charges.
The basic tariff charge is agreed locally between each courier company and Customs where the goods are imported.
If the actual charge for transport can be established at the time of importation this must be used as the basis for calculating the amount to be added to the value of the goods. However, no addition is required where the terms of delivery are CIF or post-CIF.
In the majority of cases carriers will be unable to provide details of the actual charges and will opt to use a basic tariff charge for the journey and the nature of the package involved.