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The special features of the customs valuation of imported fruit and vegetables

Georgi Goranov Attorney at Law, Georgi Goranov law office and Unitax Consult Ltd.
June 04, 2024
The special features of the customs valuation of imported fruit and vegetables

Photo by picjumbo.com from Pexels

This article is the first, introductory part of the article based on the judgment of the European Court of Justice (ECJ). This judgment concerns the customs valuation of certain types of fruit and vegetables in the EU, which has its own peculiarities compared to the valuation of other goods. Therefore, in this article, the author explains these peculiarities of the customs valuation mechanism and in the second part, the judgment itself is reviewed.

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