Key updates to the 2025 Commission’s Compendium of customs valuation
Ilona Mishchenko
Associate Professor of the Maritime, Customs and Information Law Department, National University "Odesa Law Academy", Ukraine
Martijn L. Schippers
Associate Professor at the Tax Law Department, Erasmus School of Law, Netherlands
Published 18 Dec 2025
Topic spotlight
valuation
Can EU green initiatives influence the determination of the customs value of goods imported into the EU? This article reviews the latest developments from the European Commission included in the updated version of the Compendium of Customs Valuation, and provides the answer to this question.