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| "Value" is what the Customs think its worth, usually the full retail list price for this item in Switzerland. | |
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I think I may be answering myself here. I found another part of that original link which I quoted before which says:
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| Which values are decisive for customs clearance?
If the commercial invoice is in the document pouch, the details on the commercial invoice are used, regardless of whether these are higher or lower than on the CN22/23 form.
If the information on the CN22/23 form is clear and sufficient, the item will not be opened to look for a commercial invoice that may be inside. | |
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So there are two values which apply to an item.
Customs value:
The value of the actual item on the receipt included by the sender, if you've also got the sender to use the CN22/CN23 form then the swiss post will mot likely not come up with their own valuation.
VAT value:
Invoice value for the item
- foreign VAT
- discount
- trade discount
- packaging charge
+ credits
+ commissions
+ licence rights
+ carriage
+ import duties (calculated automatically)
+ customs clearance
So there you have it. Hope that helps.