Adjusting prices post-import: insights from the EU Court of Justice decision

The European Union Court of Justice (ECJ) extensively discussed various legal possibilities for adjusting the customs value of goods when their price changes after importation. In the case reviewed in this article, the basis for adjustment was a preliminary price set at the time of sale, which was later adjusted based on average fuel prices and currency exchange rates. However, the interpretation of the ECJ may also affect various other business-related post-import adjustments, including discount systems, licensing fees, and transaction pricing, making the case widely relevant.