Note to the Court of Justice Judgment in Case C-775/19, 5th Avenue Products Trading: The Condition of the Sale and the Transaction Value Under EU Customs Valuation Law - Global Trade and Customs Journal View Note to the Court of Justice Judgment in Case C-775/19, 5th Avenue Products Trading: The Condition of the Sale and the Transaction Value Under EU Customs Valuation Law by - Global Trade and Customs Journal Note to the Court of Justice Judgment in Case C-775/19, 5th Avenue Products Trading: The Condition of the Sale and the Transaction Value Under EU Customs Valuation Law 16 3

The judgment of the Court of Justice of the European Union in Case C-775/19, 5th Avenue Products Trading, has defined the meaning of the ‘condition of sale’ requirements for customs valuation purposes in the European Union. This in particular concerning transaction which are linked to an underlying distribution agreement. However, such judgment is probably even more important from a systemic point of view in that it adds issues not specified in the legislation to the elements to be added to the value declared in the invoice to reach the transaction value.

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