PL: Fracht | DE: Fracht
Definition
Freight is the charge for transporting goods by sea, air, road, or rail. In international trade, freight is a significant import cost element and directly affects customs value — under Art. 71 UCC, transport and insurance costs to the point of entry into the EU customs territory are added to the transaction price when determining customs value.
Freight costs depend on: mode of transport (sea is cheapest, air most expensive), distance, weight and volume, cargo type (container, bulk, general), and current market rates. Freight may be paid by the seller or buyer depending on agreed Incoterms.
In the customs context, it is crucial to distinguish: freight costs to the EU border are included in customs value, while inland freight costs (from the EU border to destination) are not included (Art. 72 UCC).
Freight costs depend on: mode of transport (sea is cheapest, air most expensive), distance, weight and volume, cargo type (container, bulk, general), and current market rates. Freight may be paid by the seller or buyer depending on agreed Incoterms.
In the customs context, it is crucial to distinguish: freight costs to the EU border are included in customs value, while inland freight costs (from the EU border to destination) are not included (Art. 72 UCC).