• Case law

CJEU: DAF transaction price and actual transport costs that exceed it

Monika Bielskienė Attorney at Law, Candidate PhD, PwC Lietuva, Vytautas Magnus University
May 15, 2021
en lt
CJEU: DAF transaction price and actual transport costs that exceed it

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The Court of Justice of the European Union (CJEU) examined a case regarding the determination of the customs value of imported goods (technical sulfuric acid). The question was raised whether customs authorities were entitled to add transport costs to the transaction price if, under the Incoterms DAF terms agreed between the parties, the transport costs were already included in the transaction price but actually exceeded it.

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