Tolliväärtus

Tolliväärtus refers to the value of goods for customs purposes. It is the basis on which customs duties and other taxes are calculated. The exact method for determining tolliväärtus can vary depending on the customs legislation of the importing country and international agreements. However, it generally aims to reflect the economic value of the goods at the point of import.

Commonly, the tolliväärtus is based on the transaction value, which is the price actually paid or payable for the goods when sold for export to the country of importation. This price needs to be adjusted to include certain costs and expenses that are not reflected in the invoice price, such as freight, insurance, and other costs incurred in bringing the goods to the customs territory of the importing country. Conversely, certain charges that are included in the invoice price but incurred after importation, such as customs duties and taxes in the importing country, are usually excluded.

In cases where the transaction value cannot be used, customs authorities may employ alternative methods. These can include the value of identical goods, the value of similar goods, the deductive value (based on the resale price in the importing country), or the computed value (based on the cost of production). The goal of these alternative methods is to arrive at a value that is as close as possible to the transaction value. Accurate declaration of tolliväärtus is crucial for compliance with customs regulations and to ensure fair trade practices.