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New Customs Questions: Case C-407/24 Referral to ECJ for Preliminary Ruling on Customs Value Accuracy

  • Case C-407/24 involves a dispute between VTL Vámügynökség Kft. and Nemzeti Adó
  • és Vámhivatal Fellebbviteli Igazgatósága regarding customs value and EU customs duty
  • The referring court must determine if the customs authority acted lawfully in disregarding the transaction value method and if they complied with the Implementing Regulation
  • Questions referred for a preliminary ruling include whether doubts about declared transaction value justify exclusion of secondary methods, and if failure to take samples of goods affects application of secondary methods

Source: curia.europa.eu

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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