Journal of World Trade
Volume 57, Issue 2 (2023) pp. 253 – 276

https://doi.org/10.54648/trad2023010

Abstract

In this article the authors discuss the use of databases and statistical values to combat undervaluation of goods imported into the European Union (EU). In recent cases the Court of Justice of the European Union (CJEU) has allowed the use of statistical values and databases, seemingly giving customs authorities an unlimited license to reject the transaction value. The question rises if this will effectively lead to a return to the Brussels Valuation Definition.

Extract

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