Determination of the stated customs cost of the goods depending on the basic delivery conditions

In this paper, the structure of the customs value is investigated depending on the basic conditions of supply. When making foreign trade transactions, one of the key roles in drawing up agreements is the customs value of imported goods. The choice of the basis of delivery from Incoterms-2010 seriously affects the amount of customs value and the speed of customs clearance of goods. In connection with this circumstance, it is important to understand how the Incoterms-2010 bases are arranged, and how the customs value is calculated depending on the chosen basis.