Incoterms® and the correct payment of import duties

To access this video please

Sign up or Login

Additionally, for all newcomers we give 1 paid article for free.

View plans

Members have access to all videos, articles and online events! See membership plans (if you are a member, please log in)

Item added to cart

{{ courseItem.title }}
Item added to cart

{{ subscription.title }}

{{ title }}

{{ current_question.title }}

{{ successMessage }}

Download your certificate

{{ failMessage }}

{{ successMessage }}

Download your certificate

{{ failMessage }}

{{ failMessageRetry }}

{{ question.title }}

 Question anwered incorrectly. {{ question.explanation }}

At least one answer needs be selected to proceed.
View plans

Members have access to all videos, articles and online events! See membership plans (if you are a member, please log in)

Item added to cart

{{ courseItem.title }}
Item added to cart

{{ subscription.title }}
Overview Resources

During the training we will answer these two questions: 

  1. Why the Incoterms® rule is important to customs (and – because of that – to the importing company)? 
  2. What aspects should you consider before indicating Incoterms® rule in the import declaration or later on, when you do the post-clearance check?

The training provides knowledge that is particularly important for the staff of the importing company's finance, procurement, and logistics department. The training is intended for those who already have the basic knowledge of the Incoterms®. Basic knowledge of the customs valuation is not necessary.

There is a checklist provided in the resources section which will help you to identify additions and deductions relating to customs (transaction) value in the EU.

Resources are available after purchase.

Comments ()

Similar content

Topic spotlight
icon
Criterion of financial solvency for the reduction or waiver of a comprehensive guarantee
14-01-2025

This article deals with legal changes in relation to the criterion of financial solvency that were introduced in 2018 but have not yet been noticed by many traders and taken into account by some … customs authorities. These changes allow for a more flexible approach to the assessment of economic operators' financial solvency when authorisations for a reduction or waiver of a comprehensive guarantee are requested or to be maintained.

Michael Lux

€
duties, taxes, law
Topic spotlight
icon
Criterion of financial solvency for the reduction or waiver of a comprehensive guarantee
14-01-2025

This article deals with legal changes in relation to the criterion of financial solvency that were introduced in 2018 but have not yet been noticed by many traders and taken into account by some customs authorities. These changes allow for a more flexible approach to the assessment of economic operators' financial solvency when authorisations for a reduction or waiver of a comprehensive guarantee are requested or to be maintained.

Michael Lux

€
duties, taxes, law
Country update
icon
A wild goose chase: on the Israeli 'passing-on' condition when claiming a duty refund
29-12-2024

Overpayment of customs duties or other import duties can be a major burden for importers. There can be various reasons for overpayments, e.g. disputes over classification, valuation, origin, … etc. Reclaiming these duties from customs authority can be a lengthy and expensive process. The outcome is, of course, unpredictable. In Israel, there is an additional obstacle between the importer and the refund, the so-called ‘passing-on’ condition. This is not unique to Israel, but does not exist in the EU.

Omer Wagner

€
duties, taxes, law
Country update
icon
A wild goose chase: on the Israeli 'passing-on' condition when claiming a duty refund
29-12-2024

Overpayment of customs duties or other import duties can be a major burden for importers. There can be various reasons for overpayments, e.g. disputes over classification, valuation, origin, etc. Reclaiming these duties from customs authority can be a lengthy and expensive process. The outcome is, of course, unpredictable. In Israel, there is an additional obstacle between the importer and the refund, the so-called ‘passing-on’ condition. This is not unique to Israel, but does not exist in the EU.

Omer Wagner

€
duties, taxes, law
Case law
icon
EU regulations do not have a retroactive effect, but the measures they repeal do
10-11-2024

Do EU rules have a retroactive effect? There is no clear answer to this question. It has been the subject of a number of rulings by the Court of Justice of the EU in relation to specific acts … and situations. This article reviews one of the recent CJEU's judgments on this issue. It concerns the retroactive application of anti-dumping duties when they have already been repealed.

Dr Ilona Mishchenko

€
duties, taxes, law
Case law
icon
EU regulations do not have a retroactive effect, but the measures they repeal do
10-11-2024

Do EU rules have a retroactive effect? There is no clear answer to this question. It has been the subject of a number of rulings by the Court of Justice of the EU in relation to specific acts and situations. This article reviews one of the recent CJEU's judgments on this issue. It concerns the retroactive application of anti-dumping duties when they have already been repealed.

Dr Ilona Mishchenko

€
duties, taxes, law
Country update
icon
Supervision costs to make a foodstuff "Kosher" are dutiable in Israel
13-10-2024

Customs valuation disputes are very common worldwide. In Israel, valuation disputes concerning foodstuff supervision costs were resolved few years ago, in favour of the State. It was ruled that … these supervision costs are inseparable from the goods value, and therefore dutiable.

Omer Wagner

€
valuation
Country update
icon
Supervision costs to make a foodstuff "Kosher" are dutiable in Israel
13-10-2024

Customs valuation disputes are very common worldwide. In Israel, valuation disputes concerning foodstuff supervision costs were resolved few years ago, in favour of the State. It was ruled that these supervision costs are inseparable from the goods value, and therefore dutiable.

Omer Wagner

€
valuation
Topic spotlight
icon
Buying commission: should it or should it not be included in the customs value?
25-08-2024

This year, the European Commission published an updated Compendium of customs valuation (Compendium 2024) with several important updates that promise to have a significant impact on the customs … valuation process. While its aim is to harmonise the application of legislation and minimise disputes between businesses and customs, it is likely that some of these updates will actually increase the already high number of disputes in this area. This article examines the new Comment No 19 on the buying commission and its implications for enforcement.

Dr Ilona Mishchenko

€
valuation
Topic spotlight
icon
Buying commission: should it or should it not be included in the customs value?
25-08-2024

This year, the European Commission published an updated Compendium of customs valuation (Compendium 2024) with several important updates that promise to have a significant impact on the customs valuation process. While its aim is to harmonise the application of legislation and minimise disputes between businesses and customs, it is likely that some of these updates will actually increase the already high number of disputes in this area. This article examines the new Comment No 19 on the buying commission and its implications for enforcement.

Dr Ilona Mishchenko

€
valuation
support@customsclear.net +370 664 26393 (EN, RU) 37066426393 (LT) +37064465553 (DE)
Login Sign up
Forgot password?

* Mandatory fields

By signing up you agree to the Terms of Use and Privacy Policy

Password reset

Check your e-mail, we sent you a link to reset your password.
Login with Google Login with LinkedIn
Contact us

Contact us

Thank you for report
Maximum file size 6mb
File is too large