Buyer-supplied moulds and tools in the customs value

When buyer-supplied tooling affects customs value, which records to collect, and a worked allocation without counting the cost twice.

By Lucas Duys. Published 2026-11-04.

A mould can affect the customs value even when it stays at the overseas factory. Under the transaction-value method, an addition may be needed if the buyer supplies it free or at reduced cost for production and sale for export of the imported goods. Add only the relevant value not already in the price. [1]

Example: one mould for a defined order

Assume a buyer buys a new mould from an unrelated maker for EUR 12,000 and supplies it free to the factory. The mould is used only for a defined order of 60,000 identical units, all to be imported into the EU. Its cost is absent from the unit price.

For this illustration, an equal amount per unit is a supported allocation for that order:

Tool value: EUR 12,000.
Allocation: EUR 12,000 ÷ 60,000 units = EUR 0.20 per unit.
First shipment: 5,000 units × EUR 0.20 = EUR 1,000 added to its transaction value.

Keep the purchase invoice, production order and allocation record together. Track each shipment against the 60,000 units. This is an example under stated assumptions, not permission to spread every tool over an estimated production run. The value must be apportioned appropriately over the imported goods. [2] [3]

Check whether an addition applies

Before using a figure, establish:

Who supplied the tool? The rule covers direct or indirect supply by the buyer, free or at reduced cost.
What did it produce? Link the tool to the imported goods and their production and sale for export.
What is already paid? Check the goods price and any separate supplier charges. Do not add a tooling amount already included in the price actually paid or payable. [1]
What supports its value? Bought tooling generally starts from its purchase price. Buyer-made or related-party-made tooling uses production cost. Prior use requires an adjustment for depreciation. [2]

Keep the allocation open to review

Record the tool ID, value, goods covered, allocation basis and amounts used on declarations. If the order changes, the tool makes other products, or some output goes elsewhere, have the declarant review the allocation.

If the value or its link to the imported goods cannot be supported, resolve that gap before relying on the example. Do not insert a nominal tooling value simply to complete the declaration.