Customs Value Calculator
Fix the dutiable customs value of a shipment on an FOB, CFR, or CIF basis from goods, freight, and insurance — the figure the duty rate is actually applied to.
The value the duty rate lands on
Duty is a percentage, but a percentage of what? Get the base wrong and every duty figure after it is wrong too. Whether freight and insurance are added to the goods price depends on the valuation basis your customs authority uses, and switching between FOB, CFR, and CIF can move the dutiable value — and the duty — by a noticeable amount. This tool makes the three side by side, so you can see the difference before you commit to a figure.
Once you have the customs value, carry it straight into the Import Duty Calculator to estimate the duty and taxes owed.
Frequently Asked Questions
What is customs value?
Customs value is the amount a duty rate is applied to when goods are imported — the dutiable value. It is not always the same as the price on the invoice: depending on your country's rules and the Incoterms of the sale, it can include the international freight and insurance needed to bring the goods to the border. Getting it right matters, because the duty is a percentage of this figure.
What is the difference between FOB, CFR, and CIF?
They are valuation bases tied to Incoterms. FOB (free on board) counts the goods value only. CFR (cost and freight, also C&F) adds the international freight. CIF (cost, insurance, and freight) adds both freight and insurance. Many customs authorities assess duty on a CIF-type value, but the required basis is set by national law — this tool lets you compare all three.
Which basis should I use?
Use the basis your customs authority requires for your import, which usually follows the transaction value rules in the WTO Customs Valuation Agreement adapted into national law. If you are unsure, a CIF-type value is a common default for estimating, but confirm the correct method — and any adjustments for royalties, assists, or commissions — with the official customs authority or a licensed broker.
Is this the exact value customs will use?
Treat it as an educational estimate. Real customs valuation can involve adjustments, currency conversion on a specified date, and method rules beyond simply adding freight and insurance. Always verify the valuation method and the final dutiable value with the official customs authority before you file an entry.
Informational estimate only, not customs, legal, or tax advice. The valuation method a customs authority requires is set by law and can involve adjustments beyond freight and insurance. Always verify with the official customs authority or a licensed customs broker.