CJEU: customs may value undervalued imports on EU-wide average statistical prices as last resort

CJEU (Ninth Chamber) ruled by order of 15 July 2026 in Case C-844/24 Labroix, on a reference from the Cour d’appel de Liège, that customs value may be determined, as a last resort, on an average price calculated from aggregated statistical values established at EU level where transaction value cannot...