Customs valuation of raw materials and waste as subject of the circular economy
Commentary No. 15 of the EU Customs Valuation Compendium
Related content
EU Packaging and Packaging Waste Regulation: a practical guide to packaging, market access and producer responsibility
Who is responsible for packaging compliance under the EU Packaging and Packaging Waste Regulation (PPWR) applied from 12 August 2026 - the brand owner, manufacturer, importer, distributor or another operator?…
CJEU: when can the cost of EU-based design work be included in customs value?
The Court of Justice of the European Union (CJEU) recently ruled on a matter with significant implications for companies importing packaged goods into the EU. When an EU-based buyer pays…
CBAM goes downstream: what importers of steel and aluminium goods must do before 2028
Importers that have only recently adapted to CBAM on raw steel and aluminium now face a further change. The Council's general approach of 12 June 2026 would extend the carbon…
UK CBAM explained: 2027 rules, compliance & practical guidance for importers
A concise briefing from Arne Mielken (Customs Manager Ltd) on the UK's forthcoming Carbon Border Adjustment Mechanism (CBAM), relevant to customs and trade compliance professionals preparing for the UK's own…
EU & UK CBAM explained: key developments and practical implications for traders
A practical, technically detailed session on EU CBAM (Carbon Border Adjustment Mechanism) and the forthcoming UK CBAM, comparing how the two regimes are structured and where importers, suppliers and customs…
Using export price data under the fallback method of customs valuation: lessons from CJEU
Since the start of 2026, the Court of Justice of the European Union has issued two rulings focusing on the use of the fallback method for customs valuation. These decisions…