Valuation
CJEU: when can the cost of EU-based design work be included in customs value?
Ilona Mishchenko20 Aug 2026
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 for label printing templates produced in the EU and provides them to an overseas supplier free of charge for printing...
Valuation
Case law
Using export price data under the fallback method of customs valuation: lessons from CJEUIlona Mishchenko06 May 2026
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...
Valuation
Case law
Key updates to the 2025 Commission’s Compendium of customs valuation Ilona Mishchenko18 Dec 2025
Key updates to the 2025 Commission’s Compendium of customs 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.
Valuation
Topic spotlight
Post-import price adjustments and transfer pricing: US, WCO and EU perspectives
Mark K. Neville, Jr.21 Sep 2025
Post-import price adjustments and transfer pricing: US, WCO and EU perspectives
One of the most pressing questions in customs valuation arises in situations where prices have not been fixed at the time of sale or at the time of importation, but are instead subject to the possibility of a post-importation determination by means of adjustments made under a formula. A more...
Valuation
Topic spotlight
Supervision costs to make a foodstuff "Kosher" are dutiable in Israel
Omer Wagner13 Oct 2024
Supervision costs to make a foodstuff "Kosher" are dutiable in Israel
Customs valuation disputes are very common worldwide. In Israel, valuation disputes concerning foodstuff supervision costs were resolved few years ago, in favour of the State. It was ruled that these supervision costs are inseparable from the goods value, and therefore dutiable.
Valuation
Country update
Buying commission: should it or should it not be included in the customs value?Ilona Mishchenko25 Aug 2024
Buying commission: should it or should it not be included in the customs value?
This year, the European Commission published an updated Compendium of customs valuation (Compendium 2024) with several important updates that promise to have a significant impact on the customs valuation process. While its aim is to harmonise the application of legislation and minimise disputes between businesses and customs, it is likely...
Valuation
Topic spotlight
DAP Incoterm and imports
Bert Van Leeuwen18 Jul 2024
DAP Incoterm and imports
DAP and DPU are among the most widely used Incoterms for international shipments into the EU - but are traders truly aware of the risks they carry? From disputed demurrage costs and unanswered questions over risk transfer, to unexpected transit document charges, this article reveals why what appears to be...
Valuation
Topic spotlight
An overview of the Cost, Insurance, Freight (CIF) Incoterm
Holly Piggott23 Jun 2024
An overview of the Cost, Insurance, Freight (CIF) Incoterm
Incoterms are international trade terms published by the International Chamber of Commerce and widely adopted on a global basis. In the United Kingdom, there is a legal obligation to submit the Incoterms relating to all imports to His Majesty’s Revenue and Customs (HMRC) from 30 September 2022. This article will...
Valuation
Explainer
The resale of fruit and vegetables at a loss does not automatically means fraudulent manipulation of the customs value. What is needed more?
Georgi Goranov06 Jun 2024
The resale of fruit and vegetables at a loss does not automatically means fraudulent manipulation of the customs value. What is needed more?
The previous article discussed the legal basis for the customs valuation of certain types of fruit and vegetables and the verification of the accuracy of such valuation. This article focuses on a specific case considered by the Bulgarian courts and subsequently referred to the Court of Justice of the EU....
Valuation
Case law
The special features of the customs valuation of imported fruit and vegetablesGeorgi Goranov04 Jun 2024
The special features of the customs valuation of imported fruit and vegetables
This article is the first, introductory part of the article based on the judgment of the European Court of Justice (ECJ). This judgment concerns the customs valuation of certain types of fruit and vegetables in the EU, which has its own peculiarities compared to the valuation of other goods. Therefore,...
Valuation
Case law
Year-end transfer pricing adjustments and the customs valueOmer Wagner11 Feb 2024
Year-end transfer pricing adjustments and the customs value
Customs value and transfer pricing could be likened to Siamese twins - that's how closely linked they are. Let's discuss some practical questions related to the year-end transfer pricing adjustments: If the price is revised upwards, does the importer have to go to customs and pay additional duties? If the...
Valuation
Explainer
Discount for customs purposes? On one conditionOmer Wagner04 Feb 2024
Discount for customs purposes? On one condition
The Israel Customs Authority does not seem to be a fan of discounts. It appealed against the judgement of the District Court, in which the court clarified that the Customs Authority cannot, on the one hand, rely on the fact that the price is subject to a condition (discount) that...
Valuation
Case law
Impact of the war in the Middle East on customs valuationOmer Wagner07 Jan 2024
Impact of the war in the Middle East on customs valuation
Israel has been in a state of war for the past three months. This war has had an impact on international trade, particularly on customs valuation, including for importers in other countries such as the EU, as explained in more detail in this article.
Valuation
Country update
Customs valuation and transfer pricing – understanding similarities and differences (II)
Rizwan Mahmood17 Dec 2023
Customs valuation and transfer pricing – understanding similarities and differences (II)
Editors’ note: In this second part of the article, the author highlights the similarities and differences between customs valuation and transfer pricing and emphasises that the requirements may differ for the same goods. He also outlines the solutions used by customs in different countries. For example, the Canada Border Services...
Valuation
Explainer
Customs valuation and transfer pricing – understanding similarities and differences (I)Rizwan Mahmood17 Dec 2023
Customs valuation and transfer pricing – understanding similarities and differences (I)
Editors' note: In November, the European Commission published the news 'New transfer pricing rules to make life easier for businesses in the EU'. The new rules are necessary to address several challenges, including the competing objectives of customs and tax authorities, which lead to double compliance requirements. The problem is...
Valuation
Explainer
Three questions about customs value of goods in transactions between the related parties in UkraineIlona Mishchenko08 Oct 2023
Three questions about customs value of goods in transactions between the related parties in Ukraine
The issue of customs valuation is extremely important for Ukraine. The author has written about it in previous issues of the journal. A special case of customs valuation is no exception - when the seller and the buyer are related parties. The concept of "related parties" in Ukrainian legislation is...
Valuation
Case law