
This video gives customs and trade compliance professionals an update on EU customs valuation case law, centred on the Court of Justice's Keladis I & II judgments and their impact on how customs authorities can challenge declared values. Topics covered: The transaction value method as the primary valuation method under...

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 —...

Barbara Bonafini, a lawyer specialising in international trade and customs law, examines Incoterms® from a case-law perspective, contrasting how the Italian Supreme Court and the European Court of Justice interpret their legal effect in international sales contracts — essential viewing for customs and trade compliance professionals negotiating cross-border sale terms....

A UK trade expert explains how Incoterms® are used and misunderstood in UK-EU trade after Brexit, and what compliance risks customs and trade professionals need to watch for. Topics covered: How EU exit changed the use and understanding of Incoterms in UK-EU/Great Britain-EU trade The four most commonly used Incoterms...

In this expert commentary, Mark K. Neville, Jr. (Principal, International Trade Counsellors) examines the CJEU's Tauritus judgment and what it means for customs valuation in transfer pricing cases involving retroactive price adjustments — essential viewing for customs and trade compliance professionals working with related-party pricing. Topics covered: The Tauritus case:...

This recording examines the CJEU's ruling in the "Tauritus" case, a decision clarifying how customs valuation should be handled when the import price is not yet final at the time of declaration — a topic directly relevant to customs and trade compliance professionals dealing with provisional pricing arrangements. Topics covered...

Anthony Buckley, CEO of Anthony Buckley Consulting Ltd. and formerly Head of Revenue's Customs Service in Ireland, shares practical insight into the complexities of customs valuation, illustrated throughout with real Irish cases and procedures. Topics covered: A 2020 Irish Tax Appeals Commission case in which a successful appeal kept €1.75...

Anthony Buckley (Customs Knowledge Institute) reviews the newly updated EU Compendium of Customs Valuation together with the March 2024 simplification guidance and two regulations on Binding Valuation Information, giving customs and trade compliance professionals a practical map of where valuation complexity really arises. Topics covered: Structure and contents of the...
Nearly 60% of global trade is between related parties, so transfer pricing is a very important issue - it helps determine the right price for such a transaction (for tax purposes). In this video, you will learn What transfer pricing is? How it relates to customs valuation? The knowledge provided...
In this video you will learn about a situation in the Dublin (Ireland) office of a multinational company operating in the aviation sector - how the company planned to proceed with its approach to customs value (related companies, R&D, royalties, change of transport route) and how it should proceed. The...
During the training we will answer these two questions: Why the Incoterms® rule is important to customs (and – because of that – to the importing company)? What aspects should you consider before indicating Incoterms® rule in the import declaration or later on, when you do the post-clearance check? The...