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Business, Economy, Euro
Taxation and Customs Union

Calculation of customs duties

To be able to calculate the customs duties to be paid when trading goods, three factors have to be taken into consideration.

  • The value of the goods
  • The customs tariff to be applied
  • The origin of the goods
Customs Valuation
The rules set out in the WTO Customs Valuation Agreement have been transposed into the directly applicable EU customs legislation
Rules of Origin
Non-preferential origin, preferential origin, customs unions