If a non-resident supplier has charged you for a service or costs in a purchase document of the Import type, this will appear in the customs and/or tax base for the goods. For this type of receipt you will use a tax code which does not take account of VAT (default: NN) and the item type S - Service (default: item type 700).

When determining a customs and tax base, customs authorities include this amount by using the appropriate type of cost.

Example:

In an invoice in which prices are expressed with CPT London delivery terms, a non-resident supplier has charged you for transport outside of the customs area. The supplier has invoiced these costs together with the goods being imported.  The amount of costs calculated in the manner will appear in the base for calculating customs duty and tax (tax base in the case of importation of goods). For this reason it will not be expressed in tax records (see Special Record of Input VAT when Importing Goods).

This is also why you will use the regular tax code (B2) for goods, while the code for services, that is the tax code NN, will be used for added services calculated in this manner.

Only goods you're importing will appear in the SAD, while the value of costs calculated in this manner will be figured (partially or completely, in accordance with regulations for calculating a customs base) in the customs base through one of the costs with the label V.

This way, only the value of the imported goods will appear in a special record for the importation of goods: