EU Import Customs Value Declaration: A Practical Guide

Customs Valuation 5 Aug 2026 9 min read

Quick answer

EU businesses importing goods must submit a customs value declaration form when placing goods under the customs procedure for release into the EU customs territory, except in certain cases such as consignments valued below EUR 20,000 or non-commercial imports. The declaration must include detailed information on the customs value, supported by relevant documents like invoices. Both paper-based and electronic declarations are accepted, with electronic formats increasingly standardised.

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Key takeaways

A customs value declaration form is mandatory for most commercial imports into the EU customs territory, subject to thresholds and exceptions.
The EUR 20,000 customs value threshold exempts smaller consignments from detailed value declarations, provided they are not split consignments.
The declaration requires specific data elements including transaction value, contract references, and parties involved.
Supporting documents, primarily commercial invoices, must be available to substantiate the declared customs value.
When transaction value is not applicable, alternative valuation methods under the Union Customs Code apply.
Paper-based declarations follow strict copy and form requirements, but electronic declarations are increasingly preferred.
Postal consignments below EUR 1,000 may use simplified customs declarations with reduced data requirements.

Who Must Submit a Customs Value Declaration?

Any EU-based company importing goods into the EU customs territory generally must submit a customs value declaration form when placing goods under a customs procedure such as release for free circulation. This obligation applies to all commercial consignments where the customs value exceeds EUR 20,000, unless specific exemptions apply ^[1]^[2].

The declarant is usually the importer or their authorised customs representative, who must provide accurate and complete information to the relevant national customs authority. The customs value declaration form is integral to the Single Administrative Document (SAD) or its electronic equivalent, which serves as the customs declaration ^[1:1]^[3].

The obligation includes providing the customs value of the goods, which is the basis for calculating import duties and taxes. The customs value must be declared in accordance with the Union Customs Code and its implementing regulations, ensuring transparency and compliance with EU trade rules ^[1:2]^[4].

When is a Customs Value Declaration Not Required?

There are specific circumstances where the customs value declaration form is not required or where the obligation to provide detailed customs value information may be waived:

Consignments with customs value not exceeding EUR 20,000: Such consignments do not require a detailed customs value declaration, provided they are not part of split or multiple consignments from the same consignor to the same consignee, which could otherwise be aggregated to exceed the threshold ^[1:3]^[2:1].
Non-commercial imports: Goods imported for personal use or other non-commercial purposes are exempt from the customs value declaration requirement ^[1:4]^[2:2].
Continuing traffic under the same commercial conditions: Where goods are supplied continuously by the same seller to the same buyer under identical commercial terms, Member States may waive detailed customs value information ^[1:5]^[2:3].
Postal consignments below EUR 1,000: Postal consignments meeting certain conditions may be declared using a simplified customs declaration with a reduced data set, which does not require a full customs value declaration form ^[5].

In these cases, customs authorities may still request additional information if necessary to determine the correct customs value or to prevent abuse ^[1:6]^[2:4].

What Information is Required in the Declaration?

The customs value declaration form must contain specific information to enable correct valuation and customs processing. Key data elements include:

Transaction value: The price actually paid or payable for the imported goods, adjusted as necessary according to the Union Customs Code ^[1:7].
Reference number or Unique Consignment Reference (UCR): This identifier links the customs declaration to underlying commercial data and facilitates customs control ^[1:8].
Local Reference Number (LRN): Allocated nationally, the LRN identifies each customs declaration uniquely within the Member State ^[1:9].
Contract details: Date and number of the sales contract, unless waived by the Member State under specific circumstances ^[1:10].
Parties involved: Full names and addresses of the exporter, importer, and other relevant parties ^[1:11].
Warehouse identification: If goods are stored under customs control, the type and authorisation number of the warehouse must be declared ^[1:12].
Deferred payment authorisation: If applicable, reference data for deferred payment of duties or taxes must be included ^[1:13].
Description of goods: Plain language description along with TARIC codes and quantities, especially when declarations relate to specific regulations such as countervailing duties ^[6].

The customs value declaration form must be complete and accurate, as customs authorities rely on this information to assess duties and ensure compliance ^[1:14]^[6:1].

Supporting Documents for Customs Valuation

The primary supporting document for customs valuation is the commercial invoice relating to the declared transaction value. This invoice must be submitted or made available to customs authorities upon request to verify the declared customs value ^[4:1].

Additional supporting documents may include:

Sales contracts or agreements.
Delivery notes.
Proof of payment.
Documents related to transportation and insurance costs if these affect the customs value.

Member States may request other information if the customs value cannot be determined under the standard provisions of the Union Customs Code, and the declarant must cooperate by providing such information ^[1:15]^[2:5].

The obligation to produce supporting documents applies regardless of whether the customs declaration is submitted electronically or on paper ^[4:2]^[3:1].

Determining Customs Value When Transaction Value Isn’t Applicable

In cases where the transaction value cannot be used as the basis for customs valuation, the Union Customs Code provides alternative methods to determine the customs value, following the WTO Customs Valuation Agreement principles ^[4:3]^[7].

These methods include:

Transaction value of identical or similar goods: Using the value of goods identical or similar to the imported goods, sold for export to the EU under comparable conditions.
Deductive value: Based on the unit price at which the imported goods or identical/similar goods are sold in the EU market.
Computed value: Calculated from the cost of production, profit, and general expenses, as defined under the WTO Customs Valuation Agreement ^[7:1].
Fallback method: Applied when none of the above methods can be used, ensuring reasonable flexibility but excluding arbitrary or fictitious values ^[4:4].

Customs authorities may require additional information or documentation to apply these methods correctly. Importers should be prepared to provide detailed data on production costs, sales prices, and other relevant factors ^[4:5]^[7:2].

Paper-Based vs. Electronic Declarations

EU customs procedures allow for both paper-based and electronic customs declarations, including the customs value declaration form.

Paper-based declarations: Must be presented in specific subsets of copies, typically eight, to complete the formalities related to the customs procedure. Continuation forms may be used where additional space is needed, and these form part of the Single Administrative Document (SAD) ^[3:2].
Electronic declarations: Increasingly preferred and often mandatory depending on the Member State, electronic declarations streamline customs processing and reduce administrative burdens. They incorporate the same data elements as paper declarations but are submitted via national or EU customs IT systems.

Regardless of the format, the customs value declaration form must contain all required data elements and be accompanied by supporting documents as requested ^[3:3].

Key Data Elements for Importers

For importers operating within the EU single market, the following key data elements must be carefully prepared and checked when completing the customs value declaration form:

Commodity code (TARIC code): Accurate classification is essential for correct duty and VAT calculation.
Customs value: Reflecting the actual transaction value or alternative valuation method applied.
Contract references: Date and number of the sales contract, where required.
Parties’ details: Full names and addresses of exporter, importer, and any other relevant parties.
Invoice details: Invoice number, date, and issuer.
Quantity and description: Clear, plain language description and quantities of the goods.
Warehouse or storage details: If applicable, the type and authorisation number of customs warehouses.
Deferred payment authorisation: If applicable.

Ensuring accuracy in these data elements facilitates smooth customs clearance, reduces the risk of delays or penalties, and supports compliance with EU trade regulations ^[1:16]^[6:2].

Next steps

Confirm the customs value of each consignment and verify if it exceeds the EUR 20,000 threshold requiring a detailed customs value declaration form.
Gather and review all supporting documents, especially commercial invoices and contracts, to substantiate the customs value.
Prepare the customs value declaration form with all required data elements, including commodity codes, contract references, and parties’ details.
Decide on the declaration format (paper-based or electronic) according to the Member State’s requirements and submit the declaration accordingly.
Retain copies of the customs value declaration form and supporting documents for potential customs audits and compliance verification.

FAQ

How to declare customs value?
Customs value is declared by completing the customs value declaration form as part of the customs declaration, providing the transaction value or applying alternative valuation methods if necessary, and submitting supporting documents such as invoices to the customs authorities ^[1:17]^[4:6].

What value should I declare for customs?
The declared value should generally be the transaction value—the price actually paid or payable for the goods—adjusted according to the Union Customs Code. If the transaction value is not applicable, alternative methods like computed value or deductive value may be used ^[1:18]^[4:7]^[7:3].

How do I get a customs declaration form?
The customs declaration form, including the customs value declaration form, is available from the relevant national customs authority. It can be submitted electronically via national customs IT systems or obtained in paper format for manual completion where allowed ^[3:4].

What is a value declaration form?
A value declaration form is the part of the customs declaration that specifies the customs value of imported goods, including details such as transaction value, contract references, and parties involved, used to calculate import duties and taxes ^[1:19].

What is the EUR 20,000 threshold for customs value declarations?
Consignments with a customs value not exceeding EUR 20,000 are generally exempt from submitting a detailed customs value declaration form, provided they are not split consignments from the same consignor to the same consignee and other conditions are met ^[1:20]^[2:6].

Can I use a simplified customs declaration for postal consignments?
Yes, postal consignments with a value not exceeding EUR 1,000 that meet certain conditions may be declared using a simplified customs declaration with a reduced data set, which does not require a full customs value declaration form ^[5:1].

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