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 have brought renewed attention to the types of price information that may be relied upon when determining the customs value of imported goods under this method. This article takes a closer look at export prices and examines whether they can be used as a valid basis for customs valuation under the fallback method.