- The ECJ ruled that statistical “threshold values” like lowest acceptable prices can be used to set customs value only in exceptional cases, even where smuggling is suspected.
- Customs authorities must first try the standard valuation methods and explain clearly why those methods cannot be used before relying on fallback or statistical approaches.
- The case involved Greek customs using a LAP based on EU-wide average import prices to value textile imports from Turkey linked to alleged fraud.
- The judgment strengthens importers’ procedural rights, including the right to be heard and to challenge constructed customs values.
Source: globalimportblog.bakermckenzie.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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