Judgment_paragraph 52 · ‘Tauritus’ UAB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos (C-782/23)

52Furthermore, under Articles 70 and 74 of the Union Customs Code, first, the transaction value of the goods constitutes the ‘primary basis for [determining] the customs value’ and, second, the use of other bases for determining that value falls within ‘secondary methods’, which must be used only ‘where the customs value of goods cannot be determined under Article 70’.

‘Tauritus’ UAB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos (C-782/23)

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