Freight law
CMR and cargo loss

CMR cargo loss: freight, customs duties and carriage costs

CMR cargo loss: recover freight, customs duties and other carriage costs alongside compensation for the goods, in full for total loss and proportionately for partial loss.

BRANDAUER Rechtsanwälte
Contact person

Mag. Bernhard Brandauer, Austrian attorney-at-law

BRANDAUER Rechtsanwälte

Mag. Bernhard Brandauer assists with the legal assessment of transport contracts, cargo damage and freight claims.

27 September 2026 · Mag. Bernhard Brandauer, Austrian attorney-at-law

When goods are wholly or partly lost during carriage under the CMR, freight, customs duties and other carriage costs may be recoverable in addition to compensation for the goods. In a total loss, the relevant costs are examined in full. In a partial loss, the recovery is proportionate.

Article 23(4) CMR treats these cost items separately from compensation for the goods. The assessment therefore asks which costs arose on account of the particular carriage, how much of the shipment was lost and which records prove the payment.

This article deals only with recovery of freight, customs duties and other carriage costs following loss of goods. It does not calculate the value of the goods, the per-kilogram limitation, delay liability or transport insurance.

Quick assessment

Which cost item should be checked after a CMR cargo loss?

Start with the extent of the loss and the available cost records. This quick assessment does not replace a review of the complete transport file.

01 Question 1

What happened to the shipment?

Article 23(4) CMR distinguishes total and partial loss and covers specified costs of the carriage.

Result

Your orientation

01

In a total loss, the relevant carriage costs must be examined in full under Article 23(4) CMR.

Allocate freight, customs duties and other costs to the particular shipment. Keep invoices, payment records and transport documents together with evidence of the total loss.

02

In a partial loss, recovery of carriage costs must be calculated in proportion to the lost part.

Compare the missing packages or quantities with the shipment as a whole. Then examine which share of freight, customs duties and other carriage costs relates to the lost part.

03

Without a reliable cost chain, recovery under Article 23(4) CMR is difficult to allocate.

Bring together the order, consignment note, customs records, invoices and payment evidence. Mark which item arose directly from the carriage of the lost goods.

What Article 23(4) CMR adds to compensation for the goods

Article 23(4) CMR lists freight, customs duties and other costs arising on account of the carriage as separate cost items. In a total loss, they are refunded in full. In a partial loss, the refund is proportionate. The rule therefore connects the loss of the goods with the costs of the particular carriage.

The claim should list compensation for the goods and recovery of carriage costs separately. Article 23(4) CMR identifies additional cost items to examine alongside the goods compensation. It does not create a blanket claim for every financial consequence of the loss.

The practical questions are therefore specific: Which shipment was carried, which costs were incurred for it and what part of the goods was lost? Those questions form the basis for the claim schedule.

How freight and customs duties are treated in a total loss

If the entire shipment is missing, Article 23(4) CMR provides for a full examination of freight, customs duties and other carriage costs arising from that carriage. Each item must still be connected to the particular shipment and supported by records.

The freight invoice should identify the shipment, the order and the goods carried. Customs duties should be supported by a customs assessment, payment record or comparable statement. If several shipments appear on one invoice, the affected carriage must be identifiable through an allocation or breakdown.

Full recovery refers to the relevant and proven cost item. A monthly or annual flat invoice does not by itself show which amount relates to the lost shipment. The cost basis must be traceable through the contract, billing records and transport documents.

What proportionate recovery means in a partial loss

A partial loss does not automatically make the entire freight or customs invoice recoverable. Article 23(4) CMR requires a proportionate assessment. The relevant comparison is between the part that was lost and the shipment as a whole, together with the way the carriage costs arose.

Set out the packages, quantities and, where relevant, weights delivered and missing. The allocation should not rely on an arbitrary invoice line if the costs were generated by route, shipment or separate services in different ways.

A single carriage may require a calculation that explains the allocation. The method should be stated in the claim and match the consignment note, partial delivery record, inventory and cost documents. That makes the requested share reviewable.

Which records prove freight, customs and other carriage costs

For freight, the file should contain the carriage order, consignment note, invoice and payment evidence. Customs duties require the relevant customs statements and payment records. Other carriage costs need a concrete description of how they arose and how they relate to the shipment.

Connect the extent of the loss to the shipment records. Packing lists, warehouse release records, handover documents, delivery records, reservations and messages about missing packages can be important. In a partial loss, the file must show what was delivered and what is missing.

Allocate each item to an invoice, payment record and transport event. For combined invoices or several customs transactions, record the allocation in a separate schedule. Unclear or merely estimated costs make the claim harder to assess.

Why compensation for the goods and cost recovery remain separate

Compensation for the goods concerns the value of the lost cargo. Recovery under Article 23(4) CMR concerns freight, customs duties and other carriage costs. The two heads arise from the same loss but use different calculation bases.

A claim schedule should first identify the lost goods and the goods-related compensation, then list each carriage cost separately. This shows which amounts relate to the cargo and which relate to the carriage. This article does not calculate the goods value or the per-kilogram limitation.

Article 23(4) CMR refers to a refund without further damages. The cost review is therefore focused: it covers the listed or comparable costs of the particular carriage. General business consequences, lost profit or an unrelated consequential loss do not automatically become recoverable carriage costs.

How the carriage contract and additional costs matter

The price agreement shows which carriage service was agreed and which costs were included in the freight. For Article 23(4) CMR, the assessment must also ask whether the item arose on account of the particular carriage of the lost goods. The contract wording and the cost cause must fit together.

For a lump-sum price, identify the agreed service, surcharges and separately billed items in the order and invoices. The article on lump-sum carriage contracts explains the distinction between the price agreement, instructions and additional costs.

A contractual cost item is not automatically an additional loss. The legal classification under Article 23(4) CMR, the extent of the loss and proof that the amount arose for the affected carriage remain decisive.

How the transport chain affects the claim review

Where several carriers handled the route, the entire transport chain should be documented. The order, consignment note, handovers, route segments and condition of the shipment show which businesses were involved and where the records for allocating costs can be found.

The article on successive carriers explains external liability and internal recourse. For Article 23(4) CMR, a separate question remains: which freight and customs amount relates to the lost shipment?

Secure both the direction of the claim and the cost chain. An unclear handover may complicate the liability review. It does not replace the separate schedule of freight, customs duties and other carriage costs.

Which records to assemble for the claim

Start with a short chronology of the carriage. Record the order, handover, planned delivery, last status message, discovery of the loss and every partial delivery with dates and shipment numbers.

Then prepare a cost schedule with four columns: item, record, amount and allocation to the lost goods. Separate freight, customs duties and other carriage costs. In a partial loss, add the proportion calculation and the documents showing the missing quantity.

Finally, identify the person entitled to claim and the carrier against whom the claim should be directed. The complete transport file should be assessed early where records are missing, several carriers were involved or the partial-loss calculation is disputed.

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Practical questions

Frequently asked questions about freight and customs duties after a CMR loss

Can I recover freight in addition to compensation for the goods? +
Article 23(4) CMR provides for a refund of freight in the event of loss of goods. In a total loss, the relevant freight is examined in full. In a partial loss, it is examined proportionately. The particular carriage and payment must be proved.
What applies to customs duties after a total loss? +
Customs duties arising on account of the particular carriage of the lost goods fall within the costs named in Article 23(4) CMR. In a total loss, the relevant proven item is examined in full.
How is freight calculated after a partial loss? +
A partial loss requires proportionate recovery. The missing quantity or packages must be compared with the shipment as a whole and the cost basis must be allocated in a way that can be explained and supported.
Are all financial consequences of the loss recoverable? +
Article 23(4) CMR covers freight, customs duties and other costs arising on account of the carriage. General business consequences or lost profit do not automatically become recoverable carriage costs.
Which records should be kept? +
Keep the order, consignment note, freight invoice, customs records, payment evidence, packing lists, delivery records and communications about the loss. A partial loss also requires a clear schedule of the missing quantity.

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Briefly describe the route, the parties and the event. We will discuss which documents and next review step may be useful.

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