Compute the dutiable value of an international shipment under the WTO Customs Valuation Agreement. Enter the price paid plus statutory additions and see the customs value applicable in the EU, UK, US, Canada, Malaysia and India side by side — with each jurisdiction's basis (CIF, FOB, transaction value) and formula.
Shipment details
Buying commissions, post-import transport, and import duty itself are not added to customs value.
Enter the price paid for goods to compute the customs value.
All major customs administrations follow the WTO Customs Valuation Agreement, but the statutory adjustments to the transaction value differ. Use this tool to apply the right basis to each destination market.
Enter the price paid or payable
The transaction value — what the buyer paid or owes the seller for the goods. Use the invoice price in the currency of sale.
Add international freight and insurance
Enter the cost of transport and insurance to the destination port. These are included in the customs value for CIF jurisdictions (EU, UK, Malaysia, Canada at place of direct shipment) and excluded for FOB jurisdictions (US).
Add WTO Article 8 statutory additions
Include the value of buyer-supplied assists, royalties or licence fees that are a condition of sale, packing, and selling commissions. Buying commissions are NOT added.
Read the side-by-side customs value by market
The calculator returns the customs value applicable in the EU, UK, US, Canada and Malaysia, with the formula and basis for each so you can verify against the destination customs broker.
The WTO Customs Valuation Agreement requires customs to apply these methods in strict order. Method 1 (transaction value) covers the vast majority of shipments. Methods 2–6 apply only when the prior method cannot be used.
Method 1Transaction value
The price actually paid or payable for the goods, adjusted under WTO Article 8 (freight, insurance, packing, assists, royalties, commissions). Used in over 90% of import filings worldwide.
Method 2Transaction value of identical goods
The customs value previously accepted for identical goods (same physical characteristics, quality and reputation, produced by the same person) sold for export to the same country at or about the same time.
Method 3Transaction value of similar goods
Same as Method 2, but for similar goods — alike in characteristics and component materials, capable of performing the same functions and commercially interchangeable.
Method 4Deductive value
Start from the unit price at which the goods (or identical/similar goods) are sold in the importing country to unrelated buyers in the greatest aggregate quantity, then deduct profit, general expenses, transport and insurance after import, and customs duties.
Method 5Computed value
Build up the value from the cost of materials and fabrication or processing, plus an amount for profit and general expenses normally reflected in sales of goods of the same class or kind, plus transport, loading, handling and insurance to the place of importation.
Method 6Residual / reasonable means
If none of the above methods can be used, customs determines the value using reasonable means consistent with the principles and general provisions of the agreement and Article VII of GATT 1994.
All countries below follow the WTO Customs Valuation Agreement, but the statutory additions to the transaction value differ. The basis tells you whether international freight and insurance are inside or outside the dutiable value.
Once you have the customs value, plug it into the import duty calculator with the right HS code to get the duty owed, or use the landed cost calculator for the full delivered cost per unit.
Definition of customs value, the WTO method hierarchy, what's added under Article 8, and country-by-country basis differences.