Why is there a difference between the freight value on the customs declaration and the freight value on the invoice?

To determine the customs value, customs authorities consider only:

1. The purchase value of the goods (EXW/FOB from the country of origin).
2. The transportation costs from the country of origin to the destination country (port/airport).

Additional charges, such as handling fees at the port or airport by the shipping line or airline, as well as delivery to the final destination, are not included in the customs valuation. As a result, the freight costs charged by the forwarder may differ from those used for customs assessment.

Freight forwarders generally aim to separate costs up to the point of arrival in the destination country, prior to customs assessment, to minimize customs duties and taxes for you wherever possible.