- The ECJ ruled that statistical values like the lowest acceptable price (LAP) can be used as a last resort for customs valuation when physical inspection and product information are unavailable.
- The LAP is calculated using EU-wide import price data, excluding outliers, and set at 50% of the cleaned average price.
- The use of statistical values is not allowed under primary customs valuation methods but may be permitted under the subsidiary “reasonable means” method.
- Such use is only allowed if it does not result in minimum, fictitious, or arbitrary values, and the economic operator must be given an opportunity to respond.
Source: taxathand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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