EU-UK Trade and Cooperation Agreement

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Transport costs in the transaction value

Case 75/20

The Court of Justice of the European Union has delivered a recent judgment. The main question in this case: Does the (surplus of) costs of transport, which exceeded the real price paid for it by the EU-buyer, have to be added to the customs value?

In this case, the dispute revolved around the question whether the (surplus of) costs of transport, which exceeded the real price paid for it by the EU-buyer, would have to be added to the customs value. In this short video, we will elaborate on the practical implications of this judgment.

Do you want to know more about the impact of this agreement on your business from a customs perspective, please do not hesitate to contact us.

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