July 31, 2022
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Baltic Master case in the CJEU: once again about related persons and the use of customs valuation IS

Photo by Gritt Zheng on Unsplash

On 13.06.2022, the Court of Justice of the European Union (CJEU) issued a decision in the Baltic Master case (C-599/20) on two relatively unrelated issues. The first, whether customs must establish an objective legal relationship between the buyer and the seller in order to consider them as related persons. The second, whether customs can rely on the value of a single comparable transaction found on the national customs valuation information system (IS), denying the acceptance of the declared value of the goods (air conditioning units). In this article, we discuss interpretations provided by the CJEU; and we look forward for the national verdict of the Supreme Administrative Court of Lithuania (SACL).
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Case law
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The resale of fruit and vegetables at a loss does not automatically means fraudulent manipulation of the customs value. What is needed more?
06-06-2024

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. The Court of Justice of the EU has issued a preliminary ruling, which should bring more clarity for the procedures related to customs valuation of fruit and vegetables imported into the EU.

Georgi Goranov

valuation
Case law
icon
The resale of fruit and vegetables at a loss does not automatically means fraudulent manipulation of the customs value. What is needed more?
06-06-2024

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. The Court of Justice of the EU has issued a preliminary ruling, which should bring more clarity for the procedures related to customs valuation of fruit and vegetables imported into the EU.

Georgi Goranov

valuation
Explainer
icon
The special features of the customs valuation of imported fruit and vegetables
04-06-2024

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, in this article, the author explains these peculiarities of the customs valuation mechanism and in the second part, the judgment itself is reviewed.

Georgi Goranov

valuation
Explainer
icon
The special features of the customs valuation of imported fruit and vegetables
04-06-2024

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, in this article, the author explains these peculiarities of the customs valuation mechanism and in the second part, the judgment itself is reviewed.

Georgi Goranov

valuation
Valuation
icon
Year-end transfer pricing adjustments and the customs value
11-02-2024

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 price is revised downwards, is the importer entitled to a refund of duties? If the goods are duty-free and there is no excise duty, but only import VAT (which is deductible in any case)?

Omer Wagner

valuation
Valuation
icon
Year-end transfer pricing adjustments and the customs value
11-02-2024

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 price is revised downwards, is the importer entitled to a refund of duties? If the goods are duty-free and there is no excise duty, but only import VAT (which is deductible in any case)?

Omer Wagner

valuation
Valuation
icon
Discount for customs purposes? On one condition
04-02-2024

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 cannot be assessed and the transaction price is therefore invalid, and, on the other hand, base the assessment on the transaction price but without the condition. Let's take a look at what the Supreme Court had to say in this dispute. The disputed amount is about ILS 5 million (~1.3 million Eur).

Omer Wagner

valuation
Valuation
icon
Discount for customs purposes? On one condition
04-02-2024

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 cannot be assessed and the transaction price is therefore invalid, and, on the other hand, base the assessment on the transaction price but without the condition. Let's take a look at what the Supreme Court had to say in this dispute. The disputed amount is about ILS 5 million (~1.3 million Eur).

Omer Wagner

valuation
Valuation
icon
Impact of the war in the Middle East on customs valuation
07-01-2024

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.

Omer Wagner

valuation
Valuation
icon
Impact of the war in the Middle East on customs valuation
07-01-2024

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.

Omer Wagner

valuation
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