On 29 January 2026, the Court of Justice ruled in Keladis I and II (C-72/24 and C-73/24) that customs authorities may, in certain cases, determine customs value on the basis of a lowest acceptable price calculated from EU statistics.
The case
Textiles were imported into Greece from Türkiye in 2014. In 2016, Greek customs found a smuggling system with 289 false import declarations, using values far below what was commercially viable. The goods could no longer be checked physically and the invoices described them only in general terms, so the actual prices could not be reconstructed. Customs used a lowest acceptable price, based on a risk tool using EU-wide data.
The ruling
Allowed, within limits. The fallback method in Article 74(3) of the Union Customs Code and its predecessor does not preclude this approach where:
- a physical check is not possible and the description of the goods is general and vague, so that value cannot be set under the other methods;
- the operator has the opportunity to justify the lower prices in the declaration.
Timing of the data. The imports behind the statistics must have taken place at or about the same time as the imports under review. The period of 90 days also applies here by analogy, with reasonable flexibility.
Simplified declarations. Customs can reassess value after clearance even if the goods were declared under the simplified method at the declarant's request.
Import VAT. A person deemed to be the owner of the goods through payment of import VAT can be liable for that VAT if national provisions expressly designate or recognise this.
What to check
- Keep invoices that describe goods precisely, along with proof of payment. Vague descriptions are what opened the door here.
- If customs uses statistical values, ask for the underlying period and check it against your import dates.
- Use your right to explain a low price, with evidence.
- Do not lend your name to someone else's imports. The ruling shows how far import VAT liability can reach under national law.
mr. J. el Khalfioui LL.M.