On 19 November 2020 the European Court of Justice (ECJ) published its decision on customs valuation matters in C-755/19 “5th Avenue Products Trading GmbH”.
The ECJ ruled that the payment by the buyer of imported goods to the seller of those goods, for being granted an exclusive right to distribute those goods in a given territory by the seller (calculated on the basis of the turnover achieved in that territory for a limited period) must be included in the customs value of those goods when applying the transaction value.
Source PwC
