Comments on ECJ C-782/23: Customs Valuation Methodology for Goods with Provisional Purchase Price

The ECJ delivered a judgment on 15 May 2025 in the Tauritus case concerning customs valuation for goods with provisional prices.
The case involved determining the customs value of products released into the EU with a provisional price, where the final price is based on unknown objective factors.
Tauritus UAB released diesel and jet fuel in Lithuania between 2015 and 2017 using provisional price agreements.
Provisional prices were adjusted based on market prices and exchange rates, leading to final invoices.
Tauritus often requested amendments to customs values upon receiving final invoices.
A post-release control found that Tauritus did not request amendments for some declarations where final prices were higher, resulting in unpaid import VAT.
The regional customs service claimed additional import VAT and interest on arrears.
Tauritus challenged the decision, and the Lithuanian Supreme Administrative Court questioned the use of the transaction value method for provisional prices.
The court also questioned if Article 173(3) of Regulation (EU) No 952/2013 requires a request to amend customs declarations when using provisional prices.