Customs valuation: CJEU updates and ‘fall-back method’

Customs valuation remains one of the most complex and risk-prone areas of EU customs law. Increasing scrutiny by customs authorities, combined with evolving case law of the Court of Justice of the European Union (CJEU), makes it essential for businesses to stay up to date and understand how valuation rules are applied in practice.

This webinar will cover two key topics. First, it will examine the Court of Justice of the European Union’s judgments in cases C-72/24 (Keladis I) and C-73/24 (Keladis II), focusing on how customs authorities may challenge declared customs values, including the use of statistical values, reference prices, and benchmark datasets.

Second, the session will provide an overview of the fall-back method of customs valuation, including recent CJEU developments such as Case T-296/25 (Lidikar), and its practical application within the valuation framework.

Topics:

• CJEU case law on challenging declared customs values (Keladis I and Keladis II)
• Use of statistical values, reference prices, and benchmark datasets for customs value control purposes
• The fall-back method: legal framework and case law (Lidikar)

Speakers

Dr Martijn L. Schippers
Associate Professor at the Tax Law Department at Erasmus School of Law, Netherlands

Dr Martijn L. Schippers is an associate professor specialising in EU customs law. He is the programme coordinator of the prestigious postgraduate EU customs law programme at EFS, Erasmus University Rotterdam, and a member of EY's global trade and customs team. Martijn holds a PhD in Customs Valuation and was the recipient of the biannual Best Tax Thesis Award from the Dutch Scientific Tax Association.

View his profile here.

Dr Ilona Mishchenko
Editor of the Customs Compliance & Risk Management journal, Ukraine

Ilona Mishchenko is the Editor of the Customs Compliance & Risk Management journal and content manager at CustomsClear. She holds a PhD in Law and is an Associate Professor at universities in Ukraine and Lithuania. She has authored more than 90 academic and professional publications on various customs-related issues.

View her profile here.

About customs roundtables

Customs is a complex area and it’s difficult to stay up to date with all the latest developments.

Customs roundtables are designed for the customs community to come together and exchange views regarding various areas of customs. This can be either specific cases and questions or wider industry trends. It’s an excellent opportunity to have an open discussion on some of the most pressing customs issues.

We welcome customs experts and experts-to-be in all areas of customs (origin, valuation, special procedures etc) and from all backgrounds (legal, in-house, academic, consulting etc).

Register to the customs roundtables by signing up for a Membership Plan.

Interested in the topic? Join the roundtable!

You have a few options to gain access to this event:

• Everyone who has acquired one of the Essential/ Individual/ Team membership plans has access to the sessions.
• Participants of the Customs Clearance and Trade Compliance in the EU course have free access to the event.
• None of the above but you want to join? Invest 49 EUR (excluding VAT) to attend the session.

Contact us

If you need further information or have any questions, please feel free to contact us at info@customsclear.net