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Anjum Shabbir
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18th March 2020
Internal Market Tax

Op-Ed: “Additional duties on imports of frozen poultry into the EU and customs valuation.The Court of Justice clarifies that customs values cannot be rejected automatically due to resales at loss; and finds that the general rules for the valuation of goods do apply” by Yves Melin

The Court of Justice of the European Union adopted, on 11 March 2020, its long awaited judgment in X BV, Case C-160/18.  In X BV the Court clarifies under what circumstances the customs value declared upon the importation of agricultural products subject to quotas may be set aside when customs authorities find that the price charged by the importer to its customers in the EU is below the representative price set by the Commission under Regulation 1484/95.  The Court of Justice found that while the rejection of the declared value cannot be automatic, the burden to prove that there are valid reasons for reselling at a lower price than the representative price is on the importer.  The Court further clarified that in cases where the declared

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