Doubts by the Advocate General about determining customs values with a ‘Fair Price List’

Stay of Proceedings Proposed: Advocate General Ettema has recommended that the Supreme Court suspend its proceedings until the Court of Justice of the EU responds to preliminary questions about the use of statistical data in the Keladis I and Keladis II cases, as well as the ECDC Logistics case.
Background of the Case: X BV faced payment demands related to the import of textiles from China, which were later adjusted due to calculation errors. The courts found significant deviations between X BV’s reported transaction values and statistical averages, raising concerns about customs valuation and prompting the inspector to use statistical data for recalculating customs values.
Legal Considerations on Statistical Data: The Advocate General noted that while previous CJEU rulings allow for the use of statistical data in determining customs value under certain conditions, it remains uncertain whether the ‘Fair Price List’ method is appropriate and compliant with legal valuation standards, particularly regarding its potential to establish a minimum customs value.