- The ECJ delivered a judgment in the Tauritus case on 15 May 2025, clarifying the transaction value method under EU customs legislation.
- Tauritus imported diesel and jet fuel into the EU using provisional prices in customs declarations.
- Final prices were determined post-importation based on market prices and exchange rates.
- Tauritus used provisional prices as customs value, applying the fall-back method and simplified declaration procedure.
- A post-clearance audit revealed that Tauritus did not amend customs values for thirteen consignments with higher final prices.
- Lithuanian customs authorities applied the transaction value method, resulting in additional import VAT and interest assessments.
- Tauritus challenged this decision, leading to a referral to the ECJ for a preliminary ruling.
- The Lithuanian court asked if the transaction value method applies when only provisional prices are known at declaration acceptance.
- The court also inquired if customs authorities must be informed of price adjustments after goods release.
- The ECJ confirmed the transaction value method applies with provisional prices if objective pricing mechanisms are used.
- A supplementary declaration must be lodged once the final price is known.
- EU customs legislation aims for a fair, uniform, and neutral system for determining customs value.
Source: ploum.nl
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.
