Is it mandatory for the customs authority to contact the customs
authorities of the EU or other member states when determining the
customs value? – The decision of the European Court of
Justice in a Hungarian case
In its judgment in Case C-187/21 FAWKES, the European Court of
Justice concluded that the customs authority is only required to
contact the customs authorities of other member states for
determining the customs value if the information from those
authorities is essential for establishing the correct customs
value.
According to the Community Customs Code (2913/92/EEC), the
customs value of imported goods is generally based on the
transaction value. If the transaction value cannot be determined,
the customs value can also be established based on export
transactions carried out close to the relevant dates, directed
towards the Union.
