Comments on ECJ Customs ECJ C-72/24 & 73/24 (Keladis): Determining customs value with statistical evidence permissible in Greek textile smuggling

The Court of Justice of the European Union ruled that Greek tax authorities are permitted to use aggregated statistical data at the EU level to establish the customs value of goods when it cannot be determined through standard methods, as outlined in EC Regulation 2913/92 and EU Regulation 952/2013.
In the case involving HF (Keladis I), the Greek authorities applied the lowest acceptable price method to assess VAT on textile imports from Turkey after the customs value could not be reconstructed, which HF contested.
The court clarified that while the lowest acceptable price method is valid, the importer can provide justifications for lower prices in their declaration, and that individuals recognized as owners of imported goods by paying import VAT can be held liable for that tax under national law.

The Court of Justice of the European Union ruled that the use of statistical threshold prices (lowest acceptable prices, LAP) is permissible for customs valuation under the fallback method when there is suspicion of fraud and insufficient specific data on goods, provided that the right to defense and the currency of data are ensured.
In the case, two importers of textile products from Turkey challenged additional tax assessments after Greek customs suspected systematic undervaluation, arguing that using LAP constituted prohibited minimum customs values, contrary to the Community Customs Code (CDW) and the Union Customs Code (DWU).
The Court confirmed that LAP can be used when physical checks are not possible and documentation is vague, allowing market participants to justify lower prices; it also stated that simplified tariff grouping can be applied during post-clearance controls, and national legislation must clearly define VAT liability for the owner of the goods to ensure legal certainty.