Judgment_paragraph 41 · Ioannis Christodoulou and Others v Elliniko Dimosio (C-116/12)

41However, where the customs value cannot be determined by the transaction value of the imported goods in accordance with Article 29 of the Customs Code, the customs valuation is to be carried out in accordance with the provisions of Article 30 of that code by applying sequentially the methods laid down in subparagraphs (a), (b), (c) and (d) of paragraph 2 of that article.