#62024CJ0072Mahkemenin Kararı (Dördüncü Daire) 29 Ocak 2026. HF ve WI v Anexartiti Archi Dimosion Esodon. Dioikitiko Protodikeio Thessalonikis'ten ön karar talepleri. Gümrük birliği - Tüzük (AET) No 2913/92 - Topluluk Gümrük Kodu - Tüzük (AB) No 952/2013 - Birlik Gümrük Kodu - Mal ithalatı - Gümrük değeri - Düşük değer gösterme - Gümrük değerinin belirlenmesi için ikincil yöntemler - AB düzeyinde oluşturulan toplu istatistiksel değerlere dayanan ‘en düşük kabul edilebilir fiyat’ yöntemi - Kabul edilebilirlik.
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
🇬🇧 English
This court ruling addresses how customs value is determined for imported goods, specifically whether a method based on the lowest acceptable price, using EU-wide statistical data, is allowed. Businesses that import goods into the EU will be affected by this decision as it may change how they calculate customs duties. The ruling clarifies the use of secondary methods for assessing customs value to prevent undervaluation.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Clarification on the use of the lowest acceptable price method for customs valuation.
- Introduction of aggregated statistical values for determining customs value.
- Guidance on secondary methods to prevent undervaluation of imported goods.
Affected Parties
Importing businessesCustoms authorities
Tags
customs,importation,valuation…