Delivery Costs in Customs Value

April 15, 2026 · WOWERI

Find out about the different types of delivery costs and which ones to include or exclude in the customs value if you're an importer or clearing agent. Delivery costs may include various expenses such as transportation costs, insurance, and duties.

Introduction

The customs value is the value of the goods being imported into a country. Delivery costs are an essential component of the customs value. If you are an importer or clearing agent, it is crucial to know which delivery costs to include or exclude in the customs value.

Types of Delivery Costs

There are several types of delivery costs that may be included in the customs value:

• Transportation costs
• Insurance
• Duties
• Taxes

Including Delivery Costs

When including delivery costs in the customs value, consider the following factors:

• The delivery cost should be included in the customs value if it has not been paid separately.
• The delivery cost should be excluded from the customs value if it has been paid separately.

Conclusion

Delivery costs are an essential component of the customs value. If you are an importer or clearing agent, it is crucial to know which delivery costs to include in the customs value. For more information, visit the official UK government website.

Source: gov.uk