Split freight costs across declaration items

A worked freight split with a clear charge basis, plus the checks needed before allocating one bill across several declaration items.

By Lucas Duys. Published 2026-11-04.

Split a shared freight bill using evidence that links the charge to the goods. Do not divide it equally just because the declaration has several items. First establish which transport costs belong in the customs value and which are already in the goods price. Additions need objective, measurable data. [1]

Example: a carrier charges by weight

This is an illustration, not a general weight rule. Assume the carrier confirms that the entire EUR 600 bill is road transport to the EU entry point. It charges EUR 2 per kilogram for both items, with no fixed fees or other charges. None of this freight is already in the goods price.

Declaration item	Weight charged by carrier	Calculation	Freight share
A	80 kg	80 × EUR 2	EUR 160
B	220 kg	220 × EUR 2	EUR 440
Total	300 kg	300 × EUR 2	EUR 600

Keep the carrier's rate confirmation with the calculation. The shares total EUR 600. An equal split of EUR 300 each would not reflect the stated charge basis.

This example isolates freight only. It does not calculate the full customs value, duty or import VAT.

Check these points before using a split

Match the goods. Link invoice and packing-list lines to declaration items. A commercial invoice line is not always one declaration item.
Check the route. Identify the EU entry point and separate later transport where the evidence allows. Post-entry transport needs to be distinguishable; do not deduct an unsupported estimate. [1] [2]
Check the pricing basis. Ask for the carrier's breakdown. Volume, chargeable weight, fixed fees or item-specific charges may make the example above unsuitable.
Avoid double counting. Check the sales price and delivery terms before adding any freight. [2]
Reconcile the result. Save the bill, allocation basis, item amounts and rounding adjustment together. German customs guidance normally asks for the allocation of shared costs between differently classified goods. [3]

When the bill gives no usable basis

Ask the carrier for the missing detail. If it cannot supply it, have the declarant establish a supportable allocation for that shipment. Do not treat an equal, weight-based or value-based split as an automatic EU-wide rule.