ITA

Customs Value: accessory components, royalties and license fees

The customs value represents the taxable base for calculating customs duties and import VAT. Customs value must be determined in accordance with the provisions of articles 70 et seq. of the Union Customs Code (UCC) and the WTO agreements on customs value.

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Determination of customs value

The customs value represents the taxable base for calculating customs duties and import VAT. It must be determined in accordance with the provisions of articles 70 et seq. of the Union Customs Code (UCC) and the WTO agreements on customs value.

Assessment of accessory elements

In addition to the price actually paid or payable, accessory elements that affect the total value must also be assessed, such as:

  • Royalties and license fees
  • Fees and technical assistance
  • Services related to the production or supply of goods

Risks and implications

The correct inclusion (or exclusion) of these components depends on the contractual framework and the direct connection with the imported goods. An inaccurate valuation may result in customs adjustments, penalties, and interest charges, with significant economic effects.

Easyfrontier support

Easyfrontier supports companies in all steps of customs valuation with a solid technical and documentary approach:

  • Contractual and functional analysis to correctly identify the elements to be included;
  • Evaluation of economic and technical documents: license agreements, distribution agreements, technology transfers;
  • Support in drafting customs rulings and supporting documents to be submitted to the Customs Agency;
  • Prevention of disputes with an accurate reconstruction of the value declared at customs.

With Easyfrontier, companies achieve valuations fully compliant with EU and international standards, reducing the risks associated with post-clearance audits and inspections.

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