Customs value EU VAT case law

5 cases of the Court of Justice and the General Court of the European Union on this point of VAT law, from 2002 to 2026.

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Provisions these cases interpret most

Article 85 of Directive 2006/112/EC Importation of goods · 4 of these cases
Article 2 of Directive 2006/112/EC Subject matter and scope · 4 of these cases
Article 2 of Sixth Directive 77/388/EEC 4 of these cases
Article 11 of Sixth Directive 77/388/EEC Taxable amount · 2 of these cases
Article 31 of Implementing Regulation (EU) No 282/2011 Place of supply of services · 1 of these cases
Article 201 of Directive 2006/112/EC Persons liable for payment of VAT to the tax authorities · 1 of these cases
Article 71 of Directive 2006/112/EC Importation of goods · 1 of these cases
Article 70 of Directive 2006/112/EC Importation of goods · 1 of these cases

The 5 cases, most recent first

Under each case, what the Court decided, from its summary. The summaries are AI-generated and are not official documents: open the case for the Court’s own text.

C-72/24 Keladis I and Keladis II

Judgment · 29 January 2026 · Greece

Statistical "lowest acceptable price" as basis for import VAT valuation

Threshold prices are usable, but only as a last resort under the fall-back method (Article 31(1) CCC, Article 74(3) UCC), not under the deductive method, and only if the operator was given the opportunity to justify the lower declared prices. Otherwise the practice becomes a prohibited system of minimum values. The underlying imports must be at or about the same time, the 90 day period applying by analogy with reasonable flexibility. Tariff grouping requested by the declarant continues to apply on revaluation. Member States may make the deemed owner liable for import VAT if national law says so explicitly and unequivocally. Relevant to importers of low-value consumer goods, particularly textiles and clothing, and to advisers handling undervaluation audits.

C-213/19 Commission v United Kingdom (Action to counter undervaluation fraud)

Judgment · 8 March 2022 · United Kingdom

Undervalued imports, customs value, import VAT and own resources liability

For customs procedure 40 imports, an undeclared true customs value necessarily distorts the import VAT taxable amount, so Articles 2(1)(d) and 85 to 87 were breached. For procedure 42, there is no link between customs value and the taxable amount, which rests on the purchase price invoiced in the Member State of destination. Liability for uncollected VAT lies there, not with the Member State of importation. The claim for quantified VAT own resources losses failed. Undervaluation does not necessarily reduce net VAT receipts, since importers and traders recover input tax. Confirms that customs valuation failings automatically infect the import VAT base under Article 85, so a revaluation carries a parallel import VAT assessment.

C-491/04 Dollond & Aitchison

Judgment · 23 February 2006 · United Kingdom

Customs value of goods supplied with related services on importation

On these facts the payment for the services and for the goods together constitutes the transaction value under Article 29 and is dutiable. The offer was a global one for a single undivided payment, with no separate options, and the services were a condition of sale satisfying an obligation of the seller. It is irrelevant that the services were performed inside the customs territory and the goods came from outside. The Card Protection Plan principles, which concern the scope of a VAT transaction within a Member State, cannot be used directly under Article 29. Relevant to mail order and subscription models fulfilled from territories inside the customs union but outside the VAT territory (Jersey, Guernsey, the Canary Islands and similar), and to any bundled goods plus services package cleared on importation.

C-305/03 Commission v United Kingdom

Judgment · 9 February 2006 · United Kingdom

Auctioneers' commission on works of art sold under temporary importation

The UK infringed Articles 2(1), 5(4)(c), 12(3) and 16(1). Where a Member State uses the Article 16(1) option, it must satisfy all the conditions attached: transactions carried out under the temporary importation arrangements must be taxed as if effected domestically after definitive importation. The auction price must therefore be split, commission taxed at the standard rate under the Article 26a margin rules, the balance treated as customs value bearing the reduced import rate. The double taxation safeguard concerns only who is liable, not the rate. Confirms that auction houses and art dealers importing under temporary admission cannot shelter their commission inside the reduced-rate import value.

C-101/00 Tulliasiamies and Siilin

Judgment · 19 September 2002 · Finland

Registration tax on imported used cars and the "VAT" charged on it

Reference to the customs value is permissible, but the taxable value may not vary by marketing stage where that can cause the tax on an imported used car to exceed the residual tax in a similar domestic used car. The six month grace period plus a flat 0.5% monthly reduction ignores actual depreciation and is precluded. Flat-rate schemes are acceptable only if the criteria are published and the owner can challenge them. The levy on car tax is not VAT and does not breach Article 33, but breaches Article 95 to the same extent as the car tax itself. Confirms that a national levy labelled "value added tax" escapes the Sixth Directive, including Article 33, where it lacks generality, proportionality to price and multi-stage application. Relevant to anyone assessing whether a registration or ancillary charge is a turnover tax.