Martijn L. Schippers

Dr Martijn L. Schippers

Associate Professor at the Tax Law Department at Erasmus School of Law
Netherlands

Martijn L. Schippers (1990) is an Associate Professor specialized in EU Customs Law, program coordinator of the prestigious Post-Master in EU Customs Law of EFS, Erasmus University Rotterdam and member of EY's Global Trade & Customs team. In 2021 he obtained a PhD in customs valuation in a globalized world from the Erasmus University Rotterdam which was awarded the bi-annual prize for best PhD thesis about a tax matter by the Dutch Scientific Tax Association. He publishes frequently about customs and indirect taxes in Dutch and international journals, takes part in various international research projects, and is an annotator and editor for NLFiscaal, member of the editorial bard of MBB, part of the advisory board of Global Trade & Customs Journal and part of the editorial board membership of Customs Scientific Journal. Besides publishing extensively, he was one of the founding fathers of the Indirect Tax master program and he currently coordinates and teaches several courses within that program. He also provided guest lecturers at the universities of Nyenrode, VU Amsterdam, Maastricht, Curaçao, Antwerp and Lund.

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Content by Martijn L. Schippers

Customs valuation update

Customs valuation update

Martijn L. Schippers
Martijn L. Schippers
28 Apr 2026

This video focuses on the recent judgments of the Court of Justice of the European Union in joint cases C-72/24 & C-73/24 (Keladis I & II) and their implications for customs valuation. It explains how the Court addresses situations in which the transaction value cannot be retrospectively examined, and how...

valuation
Key updates to the 2025 Commission’s Compendium of customs valuation

Key updates to the 2025 Commission’s Compendium of customs valuation

Ilona Mishchenko
Ilona Mishchenko
18 Dec 2025

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

Popular articles

Key updates to the 2025 Commission’s Compendium of customs valuation

Key updates to the 2025 Commission’s Compendium of customs valuation

18 Dec 2025

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.

Topic spotlight
valuation
Customs valuation update

Customs valuation update

28 Apr 2026

This video focuses on the recent judgments of the Court of Justice of the European Union in joint cases C-72/24 & C-73/24 (Keladis I & II) and their implications for customs valuation. It explains how the Court addresses situations in which the transaction value cannot be retrospectively examined, and how...

valuation