Our company imports goods from abroad with insignificant prices. The total customs value of the shipment does not exceed 200 euros. Should transportation and insurance costs be included in the customs value?

Entrepreneur.

Deputy head of the customs valuation department and post customs control Ivan Iskrichiy explained:

According to point 2 of Article 136 of the EAEU Customs Code, the obligation to pay import customs duties and taxes arises only for goods placed under the internal consumption release procedure if their total customs value does not exceed 200 euros.

For the purposes of applying this norm, the following expenses are not included in the customs value:

• transportation (transportation) of goods to the place of arrival on the EAEU customs territory;
• loading, unloading or re-handling of goods;
• insurance due to such transportation, loading, unloading or re-handling of goods.

Thus, if the total customs value of goods being imported for one recipient from one sender by one transport document does not exceed an equivalent amount of 200 euros, then the expenses for transportation, loading, unloading, re-handling and insurance of the goods are not included in the customs value. In this case, the obligation to pay import customs duties and taxes does not arise.