It is expected that the calculation of the debt underlying value of a specified commodity referred to as customs value. It comes only with valorem duties apply. Most tariff rates are ad valorem duties. The legal basis of customs valuation shall be Articles 28 to 36 of the Customs Code . The customs value is calculated basically on the so-called transaction value and is composed of the invoice amount, and adjustments provided for in Article 32, 33 CC, ie, additions and deductions, together. It is regularly the interest of the debtor as extensive deductions, that is to make adjustments to Article 33 of the Code that, in colloquial expected "poor". To this end, various approaches are available.
The use of uncorrected calculations on ship-to non-EU countries is lit under Article 31 II. -E) Regulation (EEC) No 2913/92 illegal because of exports from one EU country to a non-member State of such bills is not the valuation may be used.
must regularly regarding the bill, a reduction in differing height must be considered because of the Rohgewinnaufschlages. The amount of the discount depends very simple terms by industry of the transferor and its annual turnover. It results in its actual height of the BMF benchmark collection.
is also regularly in the accounts of the Incoterm "CIF non-EU country" is shown. This means that included in the invoice price of such ocean freight and insurance are to cover a non-EU transport component, which in turn unanimous case law does not fall under a customs clearance.
Finally, the bill amount under Article 33 of the CCC in order to correct the buyer's paying interest that this makes in terms of the financing of the purchase of imported goods such business.
Dr. jur. Frank Sievert
lawyer
Hamburg, 03.05.2010
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