Customs and EU-freight (Taxwatch (Tax news in english) ) 

When calculating customs, freight and insurance should be added the customs value of the goods. This means that importers have to pay customs of freight and insurance. However freight and insurance in relation to transportation within EU should not be added to the customs value, if the amounts are separately stated on the invoice.

It is our experience that some freight forwarders no longer specify EU freight and insurance on the invoice. Instead the total freight and insurance amount is stated on the invoice. The consequence is unfortunately that the importer hereby has to pay customs of the EU freight and insurance.

It is in particular unfortunate if the importer deducts EU-freight and insurance despite the fact that the EU freight and insurance is not separately stated on the invoice. In this case there is a risk, that the customs authorities will reclaim customs three years back.
Thus we recommend that all importers review their freight invoices in order to make sure that EU freight and insurance are separately stated on the invoice.

Questions regarding the above can be addressed to Dorthe Higham at dhi@bdo.dk