Comments on ECJ case C-500/24 (Massimo Dutti): Strict “First Sale” Rule for Customs Valuation Under Community Customs Code

• The ECJ confirmed that for customs valuation under the CCC, the first sale can only be used if it was already established at that time that the goods were destined for the EU market.
• Mere physical entry of goods into the EU is not enough; intent for EU marketing must be proven at the time of the first sale.
• Later events, such as release for free circulation or re-export, do not determine the relevant sale for customs value.
• If the destination of goods is uncertain at the time of the first sale, that sale cannot be used for customs valuation.
• The Court reaffirmed that customs valuation must reflect the true economic value and prohibits choosing between successive sales to lower customs duties.

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.

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