Valuation fall-back method - pracical insights from case law

The fallback (residual) method is the most flexible but also the most complex of the six methods for determining customs value under EU law, applied only once every other method has been exhausted. This video sets out when and why it applies, and what customs authorities and importers may — and may not — rely on when using it, illustrated with practical examples and Court of Justice of the European Union (CJEU) case law.

Topics covered:

• What the fallback method is and its place as the last-resort, sixth valuation method
• A worked example (a unique painting imported from a third country) showing why no other method can apply
• The two versions of the fallback method: "reasonable flexibility" in applying the secondary methods, and "other reasonable means" based on data available in the EU
• The list of price-information sources explicitly prohibited under the fallback method (EU selling prices, domestic market prices, cost of production outside the computed value method, third-country export prices, minimum values, arbitrary or fictitious values)
• The principle of relying on previously determined customs values for comparable goods
• Relevant CJEU case law on acceptable information sources, including a detailed case study of a damaged vehicle imported from Canada and the use of export-price data obtained through EU-Canada customs cooperation

For a broader overview of the topic, please watch the full recording. The slides are available in the Resources section.

Please note that this summary was generated using AI, based on the recording and available slides.