• Case law

CJEU guidelines on the selection of identical or similar goods for determining the customs value

Georgi Goranov Attorney at Law, Georgi Goranov law office and Unitax Consult Ltd.
July 20, 2022
en lt
CJEU guidelines on the selection of identical or similar goods for determining the customs value

Photo by Tom Paolini on Unsplash

Customs administration shall exercise due care in analysing the facts, gathering information and evidence for the use of each of the alternative methods for determining the customs value. This includes the duty of the customs authorities to consult all the information sources and databases available to them. Are customs authorities obliged to check information systems maintained by the EU? May identical or similar imports (which have not been challenged) of the same trader be excluded? What is the period, in which identical or similar imports are considered to be ‘made at the same or around the same time’? We look at the CJEU's answers to these questions.

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