How to save on import taxes? or Which is the place where the goods are brought into EU?

Customs Compliance & Risk Management, Issue 19, February / March 2023
Enrika Naujokė
Enrika Naujokė
Director, CustomsClear, Lithuania
Published 15 Feb 2023
How to save on import taxes? or Which is the place where the goods are brought into EU?
Overviews and comments
taxes and tariffs
Reader's question: Goods FOB Singapore are shipped to Tallinn. Rotterdam is the port of transshipment (containers are only moved from one vessel to another). What transportation costs - Singapore-Rotterdam (€ 2,000) or Singapore-Tallinn (€ 3,000) - should be included into the dutiable value of goods upon their importation in Estonia?