Thank you for your post.
Customs valuation is based on WTO rules and therefore will not change from 1st January 2021. These rules are reflected in our public notice 252 – valuation of imported goods
. Transport costs are covered in section 17.
There is no standard calculation method for calculation of the transport costs described. The above notice sets out current rules based on transport costs up to the EU border but the principles remain the same.
For goods transported by rail or road the freight charge is to be apportioned using reasonable means for example by distance covered outside and inside the EU.
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