CJEU: DAF transaction price and actual transport costs that exceed it
Attorney at Law, Senior Manager at PwC Lithuania, and Candidate PhD at Vytautas Magnus University, PwC Lietuva, Vytautas Magnus University, Lithuania
Published 15 May 2021
Case law
The Court of Justice of the European Union (CJEU) examined a case regarding the determination of the customs value of imported goods (technical sulfuric acid). The question was raised whether customs authorities were entitled to add transport costs to the transaction price if, under the Incoterms DAF terms agreed between the parties, the transport costs were already included in the transaction price but actually exceeded it.
