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

Judgment of 15 May 2025

law://eu/cjeu/2023/c-782-23/para_53@2026-11-14

53Thus, as the Advocate General observed in point 36 of his Opinion, Articles 70 to 74 of the Union Customs Code expressly establish a hierarchy between the various methods for determining the customs value provided for in that code, so that an importer is not free to choose the method he or she will use.