Contents
Judgment of the Court (Fourth Chamber)29 January 2026note[Text rectified by order of 19 March 2026](Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Community Customs Code — Regulation (EU) No 952/2013 — Union Customs Code — Importation of goods — Customs value — Undervaluation — Secondary methods for determining customs value — Lowest acceptable price method calculated on the basis of aggregated statistical values established at EU level — Whether permissible)In Joined Cases C‑72/24 [Keladis I] and C‑73/24 [Keladis II],noteREQUESTS for a preliminary ruling under Article 267 TFEU from the Dioikitiko Protodikeio Thessalonikis (Administrative Court of First Instance, Thessaloniki, Greece), made by decisions of 30 November 2023, received at the Court on 30 January 2024, in the proceedingsHF (C‑72/24),WI (C‑73/24)vAnexartiti Archi Dimosion Esodon,THE COURT (Fourth Chamber),composed of I. Jarukaitis, President of the Chamber, M. Condinanzi and R. Frendo (Rapporteur), Judges,Advocate General: R. Norkus,Registrar: L. Carrasco Marco, Administrator,having regard to the written procedure and further to the hearing on 29 January 2025,after considering the observations submitted on behalf of:– [As rectified by order of 19 March 2026] HF and WI, by A.N. Masouras, R.K. Ntanis and Th. Tsiatsios, dikigoroi,– the Anexartiti Archi Dimosion Esodon, by E. Giannakoulopoulou and I. Reïzakis, acting as Agents,– the Greek Government, by V. Baroutas, K. Georgiadis and K. Konsta, acting as Agents,– the Czech Government, by M. Smolek, L. Halajová and J. Vláčil, acting as Agents,– the Spanish Government, by S. Núñez Silva, acting as Agent,– the French Government, by P. Chansou and B. Travard, acting as Agents,– the European Commission, by M. Herold, F. Moro and I. Zervas, acting as Agents,after hearing the Opinion of the Advocate General at the sitting on 8 May 2025,gives the following
Judgment
1These requests for a preliminary ruling concern the interpretation of Articles 29 to 31 and 81 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1), as amended by Regulation (EC) No 82/97 of the European Parliament and of the Council of 19 December 1996 (OJ 1997 L 17, p. 1) (‘the Community Customs Code’), of Articles 150 to 153 and 181a of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 1993 L 253, p. 1 and Corrigendum OJ 1994 L 268, p. 32), as amended by Commission Regulation (EC) No 3254/94 of 19 December 1994 (OJ 1994 L 346, p. 1) (‘Implementing Regulation No 2454/93’), Articles 70 to 74 and 177 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ 2013 L 269, p. 1) (‘the Union Customs Code’), Articles 141 to 143 and Article 144(2)(f) of Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ 2015 L 343, p. 558) (‘Implementing Regulation 2015/2447’), and Article 7(2)(f) of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (OJ 1994 L 336, p. 119), appearing in Annex 1A to the Agreement establishing the World Trade Organisation (WTO) (OJ 1994 L 336, p. 3), signed in Marrakesh and approved by Council Decision 94/800/EC of 22 December 1994 concerning the conclusion on behalf of the European Community, as regards matters within its competence, of the agreements reached in the Uruguay Round multilateral negotiations (1986-1994) (OJ 1994 L 336, p. 1).
2The requests have been made in proceedings between, on the one hand, two natural persons, HF (Case C‑72/24), the owner of a textile products business in Grevena (Greece), and WI (Case C‑73/24), an employee of an undertaking engaged in wholesale trade in textile products, and, on the other hand, the Anexartiti Archi Dimosion Esodon (Independent Revenue Authority, Greece) concerning several post-clearance recovery notices relating to the imposition of value added tax (VAT) on imports of textile products from Türkiye.
Legal context
International law
3Article 7 of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 provides:1. If the customs value of the imported goods cannot be determined under the provisions of Articles 1 through 6, inclusive, the customs value shall be determined using reasonable means consistent with the principles and general provisions of this Agreement and of Article VII [of the General Agreement on Tariffs and Trade] 1994 and on the basis of data available in the country of importation.2.No customs value shall be determined under the provisions of this Article on the basis of:…(f) minimum customs values; ……’
European Union law
The Community Customs Code
4Article 6(3) of the Community Customs Code provided as follows:‘Decisions adopted by the customs authorities in writing which either reject requests or are detrimental to the persons to whom they are addressed shall set out the grounds on which they are based. They shall refer to the right of appeal provided for in Article 243.’
5Article 29(1) of that code provided as follows:1. The customs value of imported goods shall be the transaction value, that is, the price actually paid or payable for the goods when sold for export to the customs territory of the [European] Community …’
6Under Article 30 of that code:1. Where the customs value cannot be determined under Article 29, it is to be determined by proceeding sequentially through subparagraphs (a), (b), (c) and (d) of paragraph 2 to the first subparagraph under which it can be determined, subject to the proviso that the order of application of subparagraphs (c) and (d) shall be reversed if the declarant so requests; it is only when such value cannot be determined under a particular subparagraph that the provisions of the next subparagraph in a sequence established by virtue of this paragraph can be applied.2.The customs value as determined under this Article shall be:(a) the transaction value of identical goods sold for export to the Community and exported at or about the same time as the goods being valued;(b) the transaction value of similar goods sold for export to the Community and exported at or about the same time as the goods being valued;(c) the value based on the unit price at which the imported goods for identical or similar imported goods are sold within the Community in the greatest aggregate quantity to persons not related to the sellers;(d) the computed value, consisting of the sum of:– the cost or value of materials and fabrication or other processing employed in producing the imported goods,– an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to the Community,– the cost or value of the items referred to in Article 32(1)(e).3. Any further conditions and rules for the application of paragraph 2 above shall be determined in accordance with the committee procedure.’
7Article 31 of that code stated:1.Where the customs value of imported goods cannot be determined under Articles 29 or 30, it shall be determined, on the basis of data available in the Community, using reasonable means consistent with the principles and general provisions of:– the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade,– Article VII of the General Agreement on Tariffs and Trade,– the provisions of this chapter.2.No customs value shall be determined under paragraph 1 on the basis of:…(f) minimum customs values;or(g) arbitrary or fictitious values.’
8Under Article 78 of the Community Customs Code:1. The customs authorities may, on their own initiative or at the request of the declarant, amend the declaration after release of the goods.2. The customs authorities may, after releasing the goods and in order to satisfy themselves as to the accuracy of the particulars contained in the declaration, inspect the commercial documents and data relating to the import or export operations in respect of the goods concerned or to subsequent commercial operations involving those goods. Such inspections may be carried out at the premises of the declarant, of any other person directly or indirectly involved in the said operations in a business capacity or of any other person in possession of the said document and data for business purposes. Those authorities may also examine the goods where it is still possible for them to be produced.3. Where revision of the declaration or post-clearance examination indicates that the provisions governing the customs procedure concerned have been applied on the basis of incorrect or incomplete information, the customs authorities shall, in accordance with any provisions laid down, take the measures necessary to regularise the situation, taking account of the new information available to them.’
9Article 81 of that code provided:‘Where a consignment is made up of goods falling within different tariff classifications, and dealing with each of those goods in accordance with its tariff classification for the purpose of drawing up the declaration would entail a burden of work and expense disproportionate to the import duties chargeable, the customs authorities may, at the request of the declarant, agree that import duties be charged on the whole consignment on the basis of the tariff classification of the goods which are subject to the highest rate of import duty.’
10Article 221(1) of that code provided:‘As soon as it has been entered in the accounts, the amount of duty shall be communicated to the debtor in accordance with appropriate procedures.’
Implementing Regulation No 2454/93
11Article 142(1)(c) and (d) of Implementing Regulation No 2454/93 provided:‘For the purposes of this title:…(c) “identical goods” means goods produced in the same country which are the same in all respects, including physical characteristics, quality and reputation. Minor differences in appearance shall not preclude goods otherwise conforming to the definition from being regarded as identical;(d) “similar goods” means goods produced in the same country which, although not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable; the quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods are similar’.
12Article 150(1) of that implementing regulation provided:‘In applying Article 30(2)(a) of the [Community Customs Code] (the transaction value of identical goods), the customs value shall be determined by reference to the transaction value of identical goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued. Where no such sale is found, the transaction value of identical goods sold at a different commercial level and/or in different quantities, adjusted to take account of differences attributable to commercial level and/or to quantity, shall be used, provided that such adjustments can be made on the basis of demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a decrease in the value.’
13Article 151(1) and (5) of Implementing Regulation No 2454/93 provided:1. In applying Article 30(2)(b) of the [Community Customs Code] (the transaction value of similar goods), the customs value shall be determined by reference to the transaction value of similar goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued. Where no such sale is found, the transaction value of similar goods sold at a different commercial level and/or in different quantities, adjusted to take account of differences attributable to commercial level and/or to quantity, shall be used, provided that such adjustments can be made on the basis of demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a decrease in the value.…5. For the purposes of this Article, the transaction value of similar imported goods means a customs value previously determined under Article 29 of the [Community Customs Code], adjusted as provided for in paragraphs 1 and 2 of this Article.’
14Under Article 152 of Implementing Regulation No 2454/93:1.(a) If the imported goods or identical or similar imported goods are sold in the Community in the condition as imported, the customs value of imported goods, determined in accordance with Article 30(2)(c) of the [Community Customs Code], shall be based on the unit price at which the imported goods or identical or similar imported goods are so sold in the greatest aggregate quantity, at or about the time of the importation of the goods being valued, to persons who are not related to the persons from whom they buy such goods, subject to deductions for the following:(i) either the commissions usually paid or agreed to be paid or the additions usually made for profit and general expenses (including the direct and indirect costs of marketing the goods in question) in connection with sales in the Community of imported goods of the same class or kind;(ii) the usual costs of transport and insurance and associated costs incurred within the Community;(iii) the import duties and other charges payable in the Community by reason of the importation or sale of the goods.(b) If neither the imported goods nor identical nor similar imported goods are sold at or about the time of importation of the goods being valued, the customs value of imported goods determined under this Article shall, subject otherwise to the provisions of paragraph 1(a), be based on the unit price at which the imported goods or identical or similar imported goods are sold in the Community in the condition as imported at the earliest date after the importation of the goods being valued but before the expiration of 90 days after such importation.…5. For the purposes of paragraph 1(b), the “earliest date” shall be the date by which sales of the imported goods or of identical or similar imported goods are made in sufficient quantity to establish the unit price.’
15Article 181a of Implementing Regulation No 2454/93 provides:1. The customs authorities need not determine the customs valuation of imported goods on the basis of the transaction value method if, in accordance with the procedure set out in paragraph 2, they are not satisfied, on the basis of reasonable doubts, that the declared value represents the total amount paid or payable as referred to in Article 29 of the [Community Customs Code].2. Where the customs authorities have the doubts described in paragraph 1 they may ask for additional information in accordance with Article 178(4). If those doubts continue, the customs authorities must, before reaching a final decision, notify the person concerned, in writing if requested, of the grounds for those doubts and provide him with a reasonable opportunity to respond. A final decision and the grounds therefor shall be communicated in writing to the person concerned.’
16Article 198 of that implementing regulation provided:1. Where a customs declaration covers two or more articles, the particulars relating to each article shall be regarded as constituting a separate declaration.2. Component parts of industrial plant coming under a single CN Code [in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1)] shall be regarded as constituting a single item of goods.’
17Annex 23 to Implementing Regulation No 2454/93, headed ‘Interpretative Notes on Customs Value’, provided, with regard to the interpretation of Article 31(1) of the Community Customs Code, in point 2 of the notes on that article, that ‘the methods of valuation to be employed under [that provision] should be those laid down in Articles 29 and 30(2) [of that code], but a reasonable flexibility in the application of such methods would be in conformity with the aims and provisions of Article 31(1) [of that code]’. To that end, point 3 of that annex provides certain examples of ‘reasonable flexibility’. Accordingly, with regard to the application of the deductive method, that annex indicates that ‘the “90 days” requirement [laid down in Article 152(1)(b) of Implementing Regulation No 2454/93] could be administered flexibly’.
The Union Customs Code
18Articles 70 and 74 of the Union Customs Code lay down rules for determining the value of goods for customs purposes, the content of which is, in essence, identical to that of the rules laid down in Articles 29 to 31 of the Community Customs Code. In particular, Article 74(3) of the Union Customs Code contains similar wording to Article 31(1) of the Community Customs Code. Furthermore, Article 177(1) of the Union Customs Code, which concerns the method of simplifying customs declarations, is also, in essence, identical to Article 81 of the Community Customs Code.
19Article 77 of the Union Customs Code, entitled ‘Release for free circulation and temporary admission’, is, in essence, identical to Article 201 of the Community Customs Code.
Implementing Regulation 2015/2447
20Article 140 of Implementing Regulation 2015/2447, entitled ‘Non-acceptance of declared transaction values’, provides:1. Where the customs authorities have reasonable doubts that the declared transaction value represents the total amount paid or payable as referred to in Article 70(1) of the [Union Customs Code], they may ask the declarant to supply additional information.2. If their doubts are not dispelled, the customs authorities may decide that the value of the goods cannot be determined in accordance with Article 70(1) of the [Union Customs Code].’
21Article 142(2) and (5) of that implementing regulation provides:2. In the absence of a unit price as referred to in paragraph 1, the unit price used shall be the price at which the imported goods or imported identical or similar goods are sold in the conditions as imported in the customs territory of the [European] Union at the earliest time after the importation of the goods to be valued and in any case within 90 days of that importation.…5.When determining the customs value, the following shall be deducted from the unit price determined in accordance with paragraphs 1 to 4:(a) either the commissions usually paid or agreed to be paid or the additions usually made for profit and general expenses (including the direct and indirect costs of marketing the goods in question) in connection with sales in the customs territory of the Union of imported goods of the same class or kind which are goods that fall within a group or range of goods produced by a particular industrial sector;(b) usual costs of transport and insurance and associated costs incurred within the customs territory of the Union;(c) import duties and other charges payable in the customs territory of the Union by reason of the import or sale of the goods.’
22Under Article 144 of that implementing regulation, entitled ‘Fall-back method’:1. When determining the customs value under Article 74(3) of the [Union Customs Code], reasonable flexibility may be used in the application of the methods provided for in Articles 70 and 74(2) of the [Union Customs Code]. The value so determined shall, to the greatest extent possible, be based on previously determined customs values.2.Where no customs value can be determined under paragraph 1, other appropriate methods shall be used. In this case the customs value shall not be determined on the basis of any of the following:…(f) minimum customs values;(g) arbitrary or fictitious values.’
23Article 222 of that implementing regulation, entitled ‘Items of goods’, provides:1. Where a customs declaration covers two or more items of goods, the particulars stated in that declaration relating to each item shall be regarded as constituting a separate customs declaration.2.Except where specific goods contained in a consignment are subject to different measures, goods contained in a consignment shall be regarded as constituting a single item for the purposes of paragraph 1 where either of the following conditions is fulfilled:(a) they are to be classified under a single tariff subheading;(b) they are the subject of an application for simplification in accordance with Article 177 of the [Union Customs Code].’
Directive 2006/112/EC
24Recitals 43 and 44 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) provide:(43) Member States should be entirely free to designate the person liable for payment of the VAT on importation.(44) Member States should be able to provide that someone other than the person liable for payment of VAT is to be held jointly and severally liable for its payment.’
25Article 2(1)(d) of that directive provides:‘The following transactions shall be subject to VAT:…(d) the importation of goods.’
26Article 71(1) of that directive provides:‘Where, on entry into the Community, goods are placed under one of the arrangements or situations referred to in Articles 156, 276 and 277, or under temporary importation arrangements with total exemption from import duty, or under external transit arrangements, the chargeable event shall occur and VAT shall become chargeable only when the goods cease to be covered by those arrangements or situations.However, where imported goods are subject to customs duties, to agricultural levies or to charges having equivalent effect established under a common policy, the chargeable event shall occur and VAT shall become chargeable when the chargeable event in respect of those duties occurs and those duties become chargeable.’
27Article 85 of Directive 2006/112 provides that in respect of the importation of goods, the taxable amount is to be the value for customs purposes, determined in accordance with the EU provisions in force.
28Article 201 of Directive 2006/112 provides:‘On importation, VAT shall be payable by any person or persons designated or recognised as liable by the Member State of importation.’
29Article 250(1) of that directive provides:‘Every taxable person shall submit a VAT return setting out all the information needed to calculate the tax that has become chargeable …’
Greek law
The Customs Code
30Article 29(1) and (6) of Nomos 2960/2001 – Ethnikos Teloneiakos Kodikas (Law 2960/2001 on the National Customs Code) (FEK A’ 265), as amended by Nomos 3583/2007 – Anamorfosi tou Ethnikou teloneiakou Kodika kai alles diataxeis (Law 3583/2007 – Reform of the National Customs Code and other provisions) (FEK A’ 142) (‘the Customs Code’), provides:1. A customs debt is the obligation of any natural or legal person to a customs authority to pay all customs duties, taxes, including [VAT], and other duties and taxes imposed by the State which are due in respect of goods and which are applied to those goods in accordance with the relevant provisions.…6. The person liable for payment of the customs debt is the declarant, the person in whose name a declaration of excise duty and other taxes is lodged, and any other person against whom the debt is incurred under the provisions of the customs legislation. …’
31Under Article 33(1) of the Customs Code:‘After presenting them to the customs authority, the owner of the goods or his or her legal representative under the legislation in force must lodge a declaration in order for those goods to be placed under any customs procedure or assigned to any other customs-approved treatment or use, in accordance with the specific provisions of Community legislation.’
32Article 155 of the Customs Code provides:1.The following shall constitute smuggling:…(b) any action intended to deprive the Greek State or the European Union of the customs duties, taxes and other financial charges due to them in respect of imported or exported goods, including where they have been levied at a time and in a manner other than those provided for by law. The offences referred to in this paragraph will give rise to the imposition on the perpetrators of increased duties in accordance with the provisions of this Code, even if the competent authorities consider that the constituent elements of the offence of smuggling subject to prosecution are not present.2.The following shall be regarded as constituting smuggling:…(g) the purchase, sale and possession of goods imported or released for consumption in a manner that constitutes a smuggling offence;…(i) the undervaluation or overvaluation of imported or exported goods, if it results in a loss of customs duties, taxes and other financial charges.…’
Law No 2859/2000 on the VAT Code
33Article 35(3) of Nomos 2859/2000 – Kyrosi Kodika Forou Prostithemenis Axias (Law 2859/2000 on the VAT Code) (FEK A’ 248) provides:‘For the import of goods, the person liable to pay tax is the person deemed to be the owner of the imported goods, in accordance with the provisions of customs legislation.’
The disputes in the main proceedings and the questions referred for a preliminary ruling
Case C‑72/24
34In 2014, in the course of his business activities in Greece, HF imported textile products from Türkiye.
35Customs declarations relating to those products were lodged with the Greek customs authorities (‘the customs authorities’) in accordance with the simplified declaration procedure provided for in Article 81 of the Community Customs Code, which provided that those authorities could, at the request of the declarant, agree that import duties should be charged on the whole consignment of goods falling within different tariff classifications on the basis of the tariff classification of the goods which were subject to the highest rate of import duty.
36According to the referring court, the importation of those goods into Greece was exempt from customs duties but was subject to import VAT on the basis of the customs value stated by the importing company in its import declarations.
37In 2016, following a complaint of undervaluation of imported goods, the customs authorities carried out an investigation which revealed that there was well-founded evidence that the customs value indicated in a number of customs declarations lodged was incorrect and that the consignee of the goods named in those declarations was not the actual owner of those goods.
38On account of their doubts, on 14 December 2016, the customs authorities carried out a post-clearance examination of all of those customs declarations, and reached the conclusion that there was a smuggling system which had given rise to 289 false import declarations. In that regard, the customs authorities found that, through a complex fraud mechanism, that system had involved the declaration of customs values which were significantly below the minimum commercially viable values.
39However, the customs authorities noted that, since a physical check of the goods concerned could not be carried out post-clearance and the goods were only described in general terms in the corresponding invoices, they were unable to reconstruct the actual prices paid to the Turkish suppliers for those goods.
40In those circumstances, in order to determine the customs value of the goods, the customs authorities relied on a ‘threshold price’ or ‘lowest acceptable price’ (‘LAP’) using a risk assessment tool based on EU-wide data, developed by the European Anti-Fraud Office (OLAF).
41It is apparent from the documents before the Court that that method involves, first of all, calculating a ‘cleaned average price’ (‘CAP’), also known as the ‘fair price’ or ‘fair value’. The CAP, expressed as a per kilogram price, is calculated on the basis of the monthly import prices of the relevant products from Türkiye taken from Comext, a reference database for detailed statistics on international trade in goods that is managed by Eurostat.
42Next, an average is calculated for the entire European Union on an arithmetical basis, that is to say, a non-weighted average, of the CAP values of all Member States. In calculating that average, outliers, namely values that are unusually high or low, are excluded.
43Lastly, a value corresponding to 50% of the CAP values is calculated, which constitutes the LAP. The LAP, also expressed as a per kilogram price, is used as a risk profile or threshold enabling the customs authorities of Member States to detect particularly low values declared on importation and, consequently, imports presenting a significant risk of undervaluation.
44It is apparent from the documents before the Court that the customs authorities of all Member States have at their disposal a communication system, namely the Anti-Fraud Information System (AFIS), in which OLAF also participates. Through that system, and more specifically by using the corresponding Automated Monitoring Tool (AMT), it is possible for them to detect cases of undervaluation.
45In the present case, on the basis of the LAP thus calculated, the customs authorities determined the ‘unit price’ within the meaning of Article 30(2)(c) of the Community Customs Code. The reasons given by those authorities for that choice were that it was impossible to rely, first, on the fictitious transaction value of the goods at issue in the main proceedings, which were deliberately undervalued, and, second, on the transaction value of identical or similar products, on account of the incomplete description of those products in the invoices attached to the customs declarations lodged. Furthermore, those authorities were not in a position to conduct physical checks on the goods at issue in the main proceedings at the time of their post-clearance examination, since they had escaped seizure.
46In that regard, the customs authorities state that none of the participants in the smuggling scheme at issue in the main proceedings had provided, in their explanations, any evidence to suggest that the customs values used were much higher than the prices actually paid.
47Those authorities thus found that the sum of VAT fraudulently evaded amounted, in respect of all the goods declared fraudulently by the smuggling scheme at issue in the main proceedings, to EUR 6 211 300.18.
48As regards HF’s involvement in that smuggling scheme, it is apparent from the order for reference that in 2014 he held goods which had been the subject of a false customs value declaration in the context of that scheme and is, therefore, under national law, liable for the evaded VAT due on those goods.
49HF brought an action challenging the adjustment notices at issue in the main proceedings before the Dioikitiko Protodikeio Thessalonikis (Administrative Court of First Instance, Thessaloniki, Greece), which is the referring court. He argues that determining the customs value of the goods concerned on the basis of LAPs is unlawful since the latter, as statistical data on import prices, can be used only to challenge the declared value of those goods but cannot constitute a method for determining their customs value. In addition, he claims to have been definitively acquitted of the offence of smuggling by a judgment of the Trimeles Plimmeleiodikeio Grevenon (three-member criminal court, Grevena, Greece).
50As a preliminary point, the referring court considers that it is bound by the acquittal delivered by the Trimeles Plimmeleiodikeio Grevenon (three-member criminal court, Grevena) only in so far as the recovery notices at issue in the main proceedings imposed on HF increased duties, which should be annulled. On the other hand, it considers that HF is still liable for the evaded import VAT.
51As regards the use of ‘statistical values’ in determining the customs value of the goods concerned, the referring court notes, first of all, that those values may be used by the customs authorities to establish the existence of reasonable doubts as to the veracity of the declared transaction value. Similarly, according to that court, in accordance with the judgment of 8 March 2022, Commission v United Kingdom (Action to counter undervaluation fraud) (C‑213/19, EU:C:2022:167), those values can be used to determine the losses to the European Union’s own resources caused by Member States that fail to carry out effective fraud detection checks.
52Next, the referring court notes that the Court of Justice held, in paragraphs 38 to 41 and 44 of the judgment of 16 June 2016, EURO 2004. Hungary (C‑291/15, EU:C:2016:455), that average ‘statistical values’ may be used to demonstrate the existence of well-founded, if not reasonable, doubts on the part of the competent customs authorities of a Member State to disregard the declared transaction value and apply ‘in a hierarchical manner’ the alternative methods for determining the customs value, irrespective of the authenticity of invoices and other documents evidencing the transaction value of the imported goods, where evidence has not been produced, on request, to establish the accuracy of the declared transaction value.
53Lastly, the Court of Justice held, in paragraphs 51 and 53 to 56 of the judgment of 9 June 2022, Baltic Master (C‑599/20, EU:C:2022:457), that, in the context of the ‘fall-back’ method, provided for in Article 31(1) of the Community Customs Code, data appearing in a national database relating to goods ascribed to the same code of the Integrated Tariff of the European Union (‘the TARIC code’) and originating from the same seller as the goods concerned, constitute ‘data available in the Community’, within the meaning of that provision, and may be used as a basis for determining the customs value of the goods concerned.
54However, the referring court expresses doubts as to whether it is possible to use average statistical values, in particular LAPs, to determine the customs value of the goods concerned in the context of the methods laid down in Articles 29 and 30 of the Community Customs Code and, more specifically, in the context of the secondary method laid down in Article 30(2)(c) of that code, which is the method used in the present case. First, the customs authorities used that method for determining the customs value even though that provision refers to identical or similar goods and, second, it does not appear that that LAP was calculated in accordance with the time limit referred to in Article 152(1)(b) of Implementing Regulation No 2454/93.
55Furthermore, that court considers that the use of the LAP in order to determine the customs value of imported goods amounts to using minimum values, which are, by definition, ‘fictitious’, which would run counter to the methods normally used in international trade or commerce.
56That court is also uncertain whether the use of the LAP is appropriate in the context of the procedure provided for in Article 81 of the Community Customs Code.
57In addition, that court expresses doubts as to whether the national provisions determining the person or persons designated or recognised as liable for payment of VAT are sufficiently clear and precise for HF, in his capacity as holder of the goods, to be held jointly and severally liable for payment of the evaded import VAT.
58In those circumstances, the Dioikitiko Protodikeio Thessalonikis (Administrative Court of First Instance, Thessaloniki) decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling:(1) Are the statistical values referred to as “threshold values”/“fair prices”, which are based on Eurostat’s Comext statistical database and are derived from OLAF’s information system (Anti-Fraud Information System, “AFIS”), of which the Automated Monitoring Tool (“AMT”) is an application, available to the national customs authorities through their respective electronic systems? Do they meet the requirement of accessibility for all economic operators, as referred to in the judgment of 9 June 2022, FAWKES (C‑187/21, EU:C:2022:458)? Do they contain solely aggregated data, as defined in [Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95 (OJ 2009 L 152, p. 23) and Commission Regulation (EU) No 113/2010 of 9 February 2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards trade coverage, definition of the data, compilation of statistics on trade by business characteristics and by invoicing currency, and specific goods or movements (OJ 2010 L 37, p. 1)], as in force at the relevant time?(2) In the context of [post-clearance examinations] in which it is not possible to physically check the imported goods, may those statistical values in the Comext database, if regarded as generally accessible and as not containing aggregated data only, be used by the national customs authorities solely in order to substantiate their reasonable doubts as to whether the value declared in the declarations represents the transaction value, that is to say, the amount actually paid or payable for those goods, or may they also be used to determine the customs value of the goods, in accordance with the alternative method referred to in Article 30(2)(c) of the Community Customs Code [corresponding to Article 7[4](2)(c) of the Union Customs Code; “deductive method”] or possibly another alternative method? How does the fact that it cannot be established that [those statistical values regarding] identical or similar goods [which] are involved in transactions at the relevant time, as defined in Article 152(1) of [Implementing Regulation No 2454/93], affect the answer to that question?(3) In any event, is the use of those statistical values to determine the customs value of certain imported goods, which is equivalent to the application of minimum values, consistent with the obligations arising under the [WTO] International Agreement on the Determination of Customs Valuation, otherwise known as the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, to which the European Union is a party, in view of the fact that that agreement expressly prohibits the use of minimum values?(4) In relation to the previous question, is the reservation in favour of the principles and general provisions of the aforementioned International Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, laid down in Article 31(1) of the Community Customs Code … concerning the fall-back method for determining the customs value and, accordingly, the exclusion of the application of minimum values laid down in Article 31(2) (which does not appear in the corresponding provision of Article 74(3) of the Union Customs Code …), valid only where that method is applied or does it govern all the alternative methods for determining customs value?(5) Where it is established that simplification through the grouping of headings, within the meaning of Article 81 of the Community Customs Code … (now Article 177 of the Union Customs Code …), was used on importation, is it possible to apply the alternative method set out in Article 30(2)(c) of the Community Customs Code … (corresponding to Article 70(2)(c) of the Union Customs Code …), irrespective of the disparity between the goods declared under the same TARIC code in the same declaration and the value fictitiously established as a result for those goods not belonging to that tariff classification code?(6) Finally, irrespective of the preceding questions, are the provisions in the Greek legislation concerning the determination of the persons liable for payment of import VAT sufficiently clear, pursuant to the requirements of EU law, in so far as they designate the “[person deemed to be the owner of the imported goods]” as the person liable?’
Case C‑73/24
59The facts referred to and the statement of reasons set out in the order for reference in Case C‑73/24 are similar to those mentioned in the order for reference in Case C‑72/24, apart from the fact that, first, the referring court has been seised of an action brought by WI, who is an employee of an undertaking engaged in the wholesale trade in textile products from Türkiye who was deemed to have been aware of the smuggling scheme at issue in the main proceedings, given that she was responsible for most of the management of that undertaking and, second, the customs declarations at issue in the main proceedings were lodged between March 2014 and December 2016.
60In those circumstances, the Dioikitiko Protodikeio Thessalonikis (Administrative Court of First Instance, Thessaloniki) decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling, worded in terms similar to those of the questions referred for a preliminary ruling in Case C‑72/24:(1) Where reasonable doubts arise as to whether the declared customs value of imported goods is their actual transaction value, but during the [post-clearance examination] it is impossible to determine the transaction value on the basis of the methods set out in Article 30(2)(a) and (b) of [the Community Customs Code] and Article 74(2)[(a) and (b)] of [the Union Customs Code] (transaction value of identical and similar goods) because, on the one hand, the goods have escaped seizure and therefore it is impossible to physically check them and, on the other hand, the description of the goods in the documents accompanying the import declaration is general and vague, is an administrative practice under which, in the context of the “deduction method” provided for in those provisions, “threshold values”, which are defined in the Automated Monitoring Tool (AMT) system of the Union Anti-Fraud Programme (AFIS) and determined by means of statistical methods, are used as the basis for determining the transaction value of the goods, compatible with the provisions of Article 30(2)(c) of [the Community Customs Code] and of Article 74(2)(c) of [the Union Customs Code]?(2) If the first question is answered in the negative, is it permissible to use the aforementioned “threshold values” in the context of any of the other methods described in Articles 30 and 31 of [the Community Customs Code] and Article 74(1) to (3) of [the Union Customs Code], in view, in particular, of the reasonable flexibility that must on the one hand distinguish the application of the “fall-back method” under Article 31 of [the Community Customs Code] and Article 74(3) of [the Union Customs Code] and, on the other hand, the express prohibition on determining the customs value on the basis of minimum customs values, which is provided for in relation to that “fall-back method” (Article 31(2)(f) of the Community Customs Code …) and Article 144(2)(f) of [Implementing] Regulation 2015/2447?(3) If the answer to both of the preceding questions is in the negative, is it permissible under EU law not to charge VAT evaded to an importer who is subsequently found to have imported (and indeed systematically imported) goods at prices lower than those determined as the minimum commercially viable prices, where the customs authorities are unable, during the [post-clearance examination], to determine the customs value of the imported goods by any of the methods described in Articles 30 and 31 of [the Community Customs Code] and Article 74(1) to (3) of [the Union Customs Code], or is it permissible, in that case, as a last resort, to charge them on the basis of the statistically determined [LAPs], as has already been accepted in the case of charging by the [European] Commission of loss of own resources to a Member State that did not carry out the appropriate customs checks (see judgment [of 8 March 2022, Commission v United Kingdom (Action to counter undervaluation fraud)], C‑213/19, EU:C:2022:167)?(4) If the answer to the second or third question above is in the affirmative: must the statistically determined minimum values represent imports that took place at or around the same time as the imports subject to the checks and, if so, what is the maximum permitted interval between the imports used to derive the statistical result and the imports checked? For example, may the 90 days provided for in Article 152(1)(b) of [Implementing] Regulation No 2454/93 and in Article 142(2) of [Implementing] Regulation 2015/2447 be applied by way of analogy?(5) If the answer to any of the first three questions is in the affirmative as regards the use of “threshold values” in order to determine the transaction values of imported goods: where the procedure for simplifying the drawing up of customs declarations by grouping the TARIC codes of the goods, provided for in Article 81 of [the Community Customs Code] and Article 177 of [the Union Customs Code], has been adopted on importation, is an administrative practice whereby the customs value of all goods imported under each import declaration is calculated on the basis of the “threshold value” determined for the product in question, the TARIC code of which has been recorded in the import declaration, since the customs authority considers that it is bound, on the basis of Article 222(2)(b) of [Implementing] Regulation 2015/2447, by the grouping carried out by the importer, consistent with the principle prohibiting the determination of arbitrary or fictitious customs values? Or, on the contrary, must the value of each product be determined on the basis of its own tariff heading even if the code is not recorded in the import declaration, in order to avoid the risk of arbitrary customs duties being imposed?’
Procedure before the Court
Joinder
61By decision of the President of the Court of 25 March 2024, Cases C‑72/24 and C‑73/24 were joined for the purposes of the written and oral parts of the procedure and the judgment.
The request to have the oral procedure reopened
62By document lodged at the Registry of the Court of Justice on 3 July 2025, the applicants in the main proceedings, HF and WI, applied for an order for the reopening of the oral part of the procedure, pursuant to Article 83 of the Rules of Procedure of the Court of Justice. In support of their application, they claim, in essence, first, that, in his Opinion, the Advocate General relied on facts which depart from those relied on by the referring court and, second, that they disagree with some of the assessments set out in the Advocate General’s Opinion. In particular, HF and WI dispute the assessments relating to the examination of the threshold values in the context of the method for determining the customs value provided for in Article 31(1) of the Community Customs Code and Article 74(3) of the Union Customs Code.
63It should be noted that, under the second paragraph of Article 252 TFEU, it is the duty of the Advocate General, acting with complete impartiality and independence, to make, in open court, reasoned submissions on cases which, in accordance with the Statute of the Court of Justice of the European Union, require his involvement. The Court is not bound either by the Advocate General’s Opinion or by the reasoning on which it is based (judgment of 19 March 2020, Sánchez Ruiz and Others, C‑103/18 and C‑429/18, EU:C:2020:219, paragraph 42 and the case-law cited).
64It should also be noted, in that context, that the Statute of the Court of Justice of the European Union and the Rules of Procedure make no provision for the parties or the interested persons referred to in Article 23 of that statute to submit observations in response to the Advocate General’s Opinion. The fact that a party or such an interested person disagrees with the Advocate General’s Opinion, irrespective of the questions examined in the Opinion, cannot therefore in itself constitute grounds justifying the reopening of the oral procedure (judgment of 19 March 2020, Sánchez Ruiz and Others, C‑103/18 and C‑429/18, EU:C:2020:219, paragraph 43 and the case-law cited).
65It follows that, in so far as the request of HF and WI to have the oral part of the procedure reopened, first, is intended to enable them to respond to the position taken by the Advocate General in his Opinion and, second, concerns certain alleged corrections which contradict the information contained in the order for reference in Case C‑72/24, that request cannot be granted.
66That being said, pursuant to Article 83 of the Rules of Procedure, the Court may, at any time after hearing the Advocate General, order that the oral part of the procedure be reopened, in particular if it considers that it lacks sufficient information or where a party has, after the close of that part of the procedure, submitted a new fact which is of such a nature as to be a decisive factor for the decision of the Court, or where the case must be decided on the basis of an argument which has not been debated between the parties or the interested persons referred to in Article 23 of the Statute of the Court of Justice of the European Union.
67In the present case, the Court has all the information necessary to answer the questions referred by the national court. In addition, the request that the oral part of the procedure be reopened does not disclose any new fact which is of such a nature as to be capable of being a decisive factor for the decision which the Court is called upon to make in the present cases.
68In those circumstances, the Court considers, after hearing the Advocate General, that there is no need to order the reopening of the oral part of the procedure.
Consideration of the questions referred
69As a preliminary point, it should be recalled that, under Article 288(2) of the Union Customs Code, Articles 70 to 74 thereof are to apply as from 1 May 2016. However, since the facts of the dispute in the main proceedings in Case C‑73/24 occurred both before and after that date, it is necessary, in order to answer the questions referred, to interpret the provisions of both the Community Customs Code and the Union Customs Code.
70In that regard, the rules for determining the value of goods for customs purposes laid down in Articles 70 and 74 of the Union Customs Code are, in essence, identical to those laid down in Articles 29 to 31 of the Community Customs Code. Accordingly, the case-law relating to those provisions of the Community Customs Code is, in principle, also applicable to the equivalent provisions of the Union Customs Code.
The first to third questions in Case C‑72/24 and the first to third questions in Case C‑73/24
71By its first to third questions in Case C‑72/24 and its first to third questions in Case C‑73/24, which it is appropriate to examine together, the referring court asks, in essence, whether Article 30 and Article 31(1) and (2)(f) and (g) of the Community Customs Code and Article 74 of the Union Customs Code must be interpreted as precluding, where, in the course of a post-clearance examination during which, first, it is not possible to physically check the imported goods and, second, the description of the goods in the documents accompanying the import declaration is general and vague, so that the customs value cannot be determined on the basis of the transaction value of those goods in accordance with Article 29 of the Community Customs Code and Article 70 of the Union Customs Code, the determination of that value on the basis of the LAP, which is calculated on the basis of aggregated statistical values established at EU level.
72It should be borne in mind at the outset that EU law on customs valuation seeks to introduce a fair, uniform and neutral system excluding the use of arbitrary or fictitious customs values. The customs value must thus reflect the real economic value of an imported product and, therefore, take into account all of the elements of that product that have economic value (see, to that effect, judgment of 15 May 2025, Tauritus, C‑782/23, EU:C:2025:353, paragraph 51 and the case-law cited).
73Moreover, the correct determination of the customs value of goods is a vital task to ensure the effective and comprehensive collection of traditional own resources, namely customs duties and VAT. Accordingly, in so far as there is a direct link between the collection of revenue deriving, inter alia, from VAT and the availability to the Commission of the corresponding resources, it is for the Member States, in accordance with the obligations imposed on them under Article 325(1) TFEU to protect the financial interests of the European Union against fraud or any other illegal activities affecting those interests, to adopt the measures necessary to guarantee the effective and comprehensive collection of that tax and, therefore, of those resources (see, to that effect, judgment of 8 March 2022, Commission v United Kingdom (Action to counter undervaluation fraud), C‑213/19, EU:C:2022:167, paragraph 346).
74Articles 29 to 31 of that Community Customs Code and 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 those codes, so that an importer is not free to choose the method he or she will use (see, to that effect, judgment of 15 May 2025, Tauritus, C‑782/23, EU:C:2025:353, paragraph 53).
75Accordingly, the customs value of imported goods must be determined, as a matter of priority, using the transaction value method provided for in Article 29 of the Community Customs Code and in Article 70 of the Union Customs Code, that method being assumed to be the most appropriate, whereas the methods referred to in Articles 30 and 31 of the Community Customs Code and Article 74 of the Union Customs Code must be regarded as subsidiary methods to be used only where the customs value of the goods cannot be determined under Article 29 or Article 70. That is particularly true of the residual method referred to in Article 31 of that Community Customs Code and Article 74(3) of the Union Customs Code, which is applicable only if the customs value cannot be determined either by means of the transaction value method or by means of one of the subsidiary methods referred to in Article 30 of the Community Customs Code and Article 74(2) of the Union Customs Code (see, to that effect, judgment of 16 June 2016, EURO 2004. Hungary, C‑291/15, EU:C:2016:455, paragraphs 28 and the case-law cited, and of 15 May 2025, Tauritus, C‑782/23, EU:C:2025:353, paragraphs 52 and 54).
76Furthermore, under Article 181a of Implementing Regulation No 2454/93 and Article 140 of Implementing Regulation 2015/2447, where the customs authorities have reasonable doubts as to whether the declared value of the imported goods represents the total amount paid or payable for those goods, they need not necessarily determine the customs value of those goods on the basis of the transaction value method. They may, therefore, refuse to accept the declared price if those doubts continue after they have asked for additional information or documents and have provided the person concerned with a reasonable opportunity to respond to the grounds for those doubts (see, to that effect, judgment of 16 June 2016, EURO 2004. Hungary, C‑291/15, EU:C:2016:455, paragraph 31).
77In the present case, it is apparent from the information provided to the Court that the customs value of the goods cannot be determined, pursuant to Article 29(1) of the Community Customs Code and Article 70(1) of the Union Customs Code, by the transaction value of the imported goods, which it will be for the referring court to ascertain. In that regard, that court noted, first, that the customs authorities could not rely on the transaction value of the goods concerned since, at the time of the post-clearance examination, they had concluded that those goods had been deliberately undervalued. Second, none of the participants in the smuggling scheme at issue in the main proceedings had provided, in their explanations, any evidence to suggest that the customs values used by the customs authorities were much higher than the prices actually paid.
78In such circumstances, the customs valuation is, as stated in paragraph 75 above, carried out in accordance with the provisions of Article 30 of the Community Customs Code or Article 74(1) and (2) of the Union Customs Code, by applying, successively, the methods provided for in those provisions (see, to that effect, judgment of 20 June 2019, Oribalt Rīga, C‑1/18, EU:C:2019:519, paragraph 24 and the case-law cited).
79In that regard, it should be recalled that, where the customs authorities undertake to determine the customs value pursuant to Article 30(2)(a) and (b) of the Community Customs Code and Article 74(2)(a) and (b) of the Union Customs Code, they must base their assessment on information concerning identical or similar goods. Accordingly, that determination requires the examination of factors such as the physical characteristics, quality, reputation and interchangeability of the goods, as well as the commercial level of the sales taken into account (see, to that effect, judgment of 9 June 2022, FAWKES, C‑187/21, EU:C:2022:458, paragraph 48).
80However, as the referring court points out, those methods for determining the customs value of the goods could not be used, in the present case, due to the incomplete description of the goods in the invoices attached to the customs declarations lodged and the customs authorities’ inability to physically check the goods concerned at the time of their post-clearance examination, those goods having escaped seizure.
81The method of customs valuation provided for in Article 30(2)(c) of the Community Customs Code and Article 74(2)(c) of the Union Customs Code, used in the present case, relies on the value based on the unit price at which the imported goods, or identical or similar imported goods, are sold within the customs territory of the European Union.
82It should be noted that, in so far as, according to the referring court, the customs authorities could not physically check the imported goods in order to determine whether they were identical or similar to those which they had to use in order to establish the customs value and in so far as the description of those goods in the invoices attached to the customs declarations was incomplete, those authorities did not have the information necessary to apply the method laid down in Article 30(2)(c) of the Community Customs Code and Article 74(2)(c) of the Union Customs Code, which it will be for that court to verify.
83In addition, in order to apply the customs valuation method laid down in Article 30(2)(d) of the Community Customs Code and Article 74(2)(d) of the Union Customs Code, the customs value may be based on a computed value equal to the sum of various elements, including an amount for profit and general expenses which must be equal to that generally reflected in sales of goods of the same class or kind as the goods being valued, which are made by producers in the country of export for export to the European Union.
84However, in the light of the information provided by the referring court referred to in paragraph 80 above, the customs authorities were, in the present case, also unable to carry out the customs valuation on the basis of Article 30(2)(d) of the Community Customs Code and Article 74(2)(d) of the Union Customs Code, which it will nevertheless be for that court to verify.
85In the light of the foregoing findings, it should be borne in mind that, if it is no longer possible to determine the customs value of the imported goods on the basis of Article 30 of the Community Customs Code and Article 74(1) and (2) of the Union Customs Code, the customs valuation is to be carried out in accordance with the provisions of Article 31 of the Community Customs Code and Article 74(3) of the Union Customs Code (see, to that effect, judgment of 16 June 2016, EURO 2004. Hungary, C‑291/15, EU:C:2016:455, paragraph 28 and the case-law cited).
86In the present case, the referring court asks whether it is possible to use an LAP calculated on the basis of aggregate statistical values established at EU level for the calculation of the customs value of the goods concerned where those goods can no longer be recalled for physical checks and their general description in the corresponding invoices does not provide sufficient data as to their actual value.
87It is important, as a preliminary point, to note that such statistical data cannot remedy the abovementioned obstacles to the use of one of the evaluation methods provided for in Article 30 of the Community Customs Code and Article 70 of the Union Customs Code. It should be noted that statistical data collected at EU level, such as the LAP, do not contain information capable of being used for the purposes of determining the customs value pursuant to Article 30(2)(a) and (b) of the Community Customs Code and Article 74(2)(a) and (b) of the Union Customs Code, on account of their aggregated nature and their confidential nature (see, by analogy, judgment of 9 June 2022, FAWKES, C‑187/21, EU:C:2022:458, paragraphs 53 to 55).
88Furthermore, in the light of the circumstances referred to in paragraph 80 above, such data cannot be used in the context of a customs valuation on the basis of Article 30(2)(c) of the Community Customs Code and Article 74(2)(c) of the Union Customs Code either.
89The same is true of the method for determining the customs value laid down in Article 30(2)(d) of the Community Customs Code and Article 74(2)(d) of the Union Customs Code, since it is not apparent from the explanations provided in the documents before the Court that the specific information necessary for the purposes of that determination, as set out in paragraph 83 above, is taken into account in the LAP.
90Accordingly, it is necessary to ascertain whether an LAP, calculated on the basis of aggregated statistical values established at EU level, can be used for determining the customs value of the goods concerned, in accordance with Article 31 of the Community Customs Code and Article 74(3) of the Union Customs Code.
91To that end, it should be borne in mind that, under Article 31(1) of the Community Customs Code and Article 74(3) of the Union Customs Code, where the customs value of imported goods cannot be determined under, respectively, Articles 29 and 30 of the Community Customs Code, on the one hand, and Article 74(1) and (2) of the Union Customs Code, on the other, it is to be determined, on the basis of data available in the European Union, using reasonable means consistent with the principles and general provisions of international agreements and Chapter 3 of those codes.
92As regards, in the first place, the question whether Article 31(1) of the Community Customs Code does not preclude the use of an LAP, it should be noted that point 2 of the interpretative note on customs value relating to that provision, set out in Annex 23 to Implementing Regulation No 2454/93, states that the valuation methods to be used under that provision should be those defined in Article 29 to Article 30(2) of that code, but that ‘reasonable flexibility’ in the application of those methods is consistent with the objectives and provisions of Article 31(2) of that code.
93It is apparent from the order for reference that the imported goods at issue in the main proceedings, in respect of which the customs authorities consider that the transaction value has been undervalued, are described in the customs declarations, in general terms, as textile products.
94In that regard, it should be recalled that, first, the Court referred to the concept of ‘reasonable flexibility’ in the case which gave rise to the judgment of 9 June 2022, Baltic Master (C‑599/20, EU:C:2022:457), in which the referring court was uncertain whether, in view of the heterogeneity of the items at issue ascribed to the TARIC code used and the absence of a detailed description of the imported goods, a determination of the customs value of those imported goods under Article 31(1) of the Community Customs Code on the basis of the transaction value of similar goods was possible in the dispute before it, whereas the term ‘similar goods’, defined in Article 142(1)(d) of Implementing Regulation No 2454/93, presupposes a homogeneity of the imported goods, which is difficult to reconcile with the range of goods classified under the TARIC code in question.
95In that case, the Court emphasised that the definition of the concept of ‘similar goods’ in Article 142(1)(d) of Implementing Regulation No 2454/93 relates to the determination of the customs value under Article 30(2)(b) of the Community Customs Code. While it is apparent from point 2 of the interpretative note, referred to in paragraph 92 above, that the valuation methods to be used under Article 31 of that code should be those defined in Article 29 to Article 30(2) thereof, that point of the note states that those methods must be applied with reasonable flexibility, in particular as regards the assessment of the term ‘similar goods’ (judgment of 9 June 2022, Baltic Master, C‑599/20, EU:C:2022:457, paragraph 52). Accordingly, the Court has accepted that data in a national database relating to goods ascribed to the same TARIC code and originating from the same seller as the goods concerned constitute ‘data available in the [European Union]’, within the meaning of Article 31(1) of the Community Customs Code, which may be used as a basis for the purposes of determining the customs value of the goods concerned (see, to that effect, judgment of 9 June 2022, Baltic Master, C‑599/20, EU:C:2022:457, paragraphs 52 and 54).
96Second, it should also be noted that, as is apparent from the case-law cited in paragraph 73 above, it is for the Member States, in accordance with the obligations imposed on them under Article 325(1) TFEU, to protect the financial interests of the European Union against fraud or any other illegal activities affecting those interests and to adopt the measures necessary to guarantee the effective and comprehensive collection of those duties and, therefore, of those resources. It follows that the customs authorities must establish a customs value in cases where the declarant does not provide sufficiently accurate or reliable information concerning the customs value of the goods concerned.
97In view of that requirement and the ‘reasonable flexibility’ with which, in accordance with point 2 of the interpretative note referred to in paragraph 92 above, the methods for determining the customs value defined in Article 29 to Article 30(2) of the Community Customs Code must be applied in the context of Article 31(1) of the Community Customs Code, it must be accepted that data such as an LAP calculated on the basis of aggregated statistical values established at EU level and included in a database established at EU level constitute ‘data available in the Community’ within the meaning of Article 31(1) of the Community Customs Code, and appear to be capable of being taken into account for the purposes of determining the customs value of the goods concerned.
98However, that finding applies only if, as required by Article 31(2) of the Community Customs Code, the customs value thus determined, pursuant to Article 31(1) thereof, is not based on the factors referred to in Article 31(2)(f) and (g).
99In that regard, under Article 31(2)(f) and (g) of the Community Customs Code, no customs value is to be determined on the basis of minimum customs values or arbitrary or fictitious values, respectively.
100First, as is apparent from paragraphs 40 to 43 above, LAPs are set on the basis of CAPs, calculated on the basis of the monthly import prices of the products concerned from Türkiye extracted from Comext. Therefore, they do not appear to be arbitrary, but rather based on objective and neutral criteria (see, to that effect, judgment of 8 March 2022, Commission v United Kingdom (Action to counter undervaluation fraud), C‑213/19, EU:C:2022:167, paragraph 294).
101Second, as regards the prohibition on determining the customs value on the basis of minimum values, referred to in paragraph 99 above, it must be held, as the Advocate General observed, in essence, in point 79 of his Opinion, that the possible use of LAPs could infringe that prohibition if that administrative practice were to be systematic in nature and if the economic operator concerned were not allowed to justify the lower prices indicated in its customs declaration. In the latter situation, the refusal to take account of transaction values below such a threshold would entail an upward adjustment of the declared values up to that threshold and would constitute a system of minimum values.
102By contrast, it must be held that the possible use, as a last resort, of LAPs calculated on the basis of aggregated statistical values established at EU level, in circumstances such as those in the main proceedings, on the basis of Article 31(1) of the Community Customs Code, must not be regarded as constituting a system of minimum values if the economic operator concerned has had the opportunity to justify the declared value to the customs authorities.
103In the present case, it will therefore be for the referring court to ascertain whether, in the context of the use of the statistical data compiled by the LAPs, the customs authorities offered the applicants in the main proceedings the opportunity to justify the lower prices indicated in their customs declarations and to provide additional information in the context of the administrative procedure before those authorities.
104In the second place, as regards the question whether the LAP may be used under Article 74(3) of the Union Customs Code, it should be noted that that provision must be read in conjunction with Article 144 of Implementing Regulation 2015/2447, which provides in paragraph 1 thereof that, when determining the customs value under Article 74(3), ‘reasonable flexibility’ may be used in the application of the methods provided for in Article 70 and Article 74(2) of the Union Customs Code.
105It follows that, in view of the fact that those terms are identical to those of the interpretative note referred to in paragraph 92 above, the considerations set out in paragraphs 94 to 97 above also apply to the Union Customs Code.
106It should be noted that, in the context of the Union Customs Code, that finding is further supported by the fact that, under Article 144(2) of Implementing Regulation 2015/2447, where the customs value cannot be determined under paragraph 1 of that article, ‘other appropriate methods’ are to be used. In that regard, it should also be noted that that provision reiterates that the use of those methods is possible on condition that, in that situation, the customs value cannot be determined on the basis of, inter alia, one of the factors referred to in points (f) and (g) of paragraph 2, which refer, respectively, to minimum customs values and arbitrary or fictitious values.
107In that regard, in view of the fact that the terms are identical to those referred to in paragraph 99 above, it should be noted that the arguments set out in paragraphs 98 to 103 above also apply to Article 144(2) of Implementing Regulation 2015/2447.
108In the light of the foregoing considerations, it must be held that data such as the LAPs calculated on the basis of aggregated statistical values established at EU level constitute data available in the customs territory of the European Union, within the meaning of Article 74(3) of the Union Customs Code, which may, a priori, be used for determining the customs value of the goods concerned. Where imports have been released for free circulation, since those goods cannot now be recalled for checks to establish their real value, and the documents accompanying the customs declarations are drafted in general and imprecise terms, only a statistical method may be used to estimate the value of those goods.
109However, it remains to be determined whether statistical values such as the LAPs, used for determining the customs value of the goods concerned, are data that may form part of the grounds for the decisions of the customs authorities required by Article 6(3) of the Community Customs Code and Article 22(6) of the Union Customs Code.
110In that regard, it should be noted that the right to good administration, in so far as it reflects a general principle of EU law, has requirements that must be met by the Member States when they implement EU law (judgment of 9 November 2017, LS Customs Services, C‑46/16, EU:C:2017:839, paragraph 39).
111Among those requirements, the obligation to state reasons for decisions adopted by the national authorities is particularly important, since it puts their addressee in a position to defend its rights under the best possible conditions and decide in full knowledge of the circumstances whether it is worthwhile to bring an action against those decisions. It is also necessary in order to enable the courts to review the legality of those decisions (judgment of 9 November 2017, LS Customs Services, C‑46/16, EU:C:2017:839, paragraph 40).
112As regards, in particular, the decisions taken by the customs authorities, Article 6(3) of the Community Customs Code and Article 22(6) of the Union Customs Code recall the obligation to state reasons incumbent on those authorities when they adopt decisions in writing which are detrimental to the persons to whom they are addressed.
113In accordance with Article 221(1) of the Customs Code, notification of the amount of duties must ensure that the debtor receives adequate information and enable him, with full knowledge of the facts, to defend his or her rights (judgment of 9 November 2017, LS Customs Services, C‑46/16, EU:C:2017:839, paragraph 42).
114In addition, as is apparent from paragraphs 74 and 75 above, the methods for determining customs value set out in Articles 29 to 31 of the Community Customs Code and Articles 70 and 74 of the Union Customs Code are subordinately linked to each other (see, to that effect, judgment of 9 November 2017, LS Customs Services, C‑46/16, EU:C:2017:839, paragraph 43).
115In those circumstances, the obligation to state reasons incumbent on the customs authorities in the course of implementing those provisions must, first, make it possible to disclose clearly and unequivocally the reasons which led them to set aside one or more methods for determining customs value (judgment of 9 November 2017, LS Customs Services, C‑46/16, EU:C:2017:839, paragraph 44).
116Second, that obligation means that those authorities are required to set out, in their decision fixing the amount of import duties due, the data on the basis of which the customs value of the goods concerned was calculated, both to enable the recipient of that value to defend its rights under the best possible conditions and decide in full knowledge of the circumstances whether it is worthwhile to bring an action against it, and to enable the courts to review the legality of that decision (judgment of 9 November 2017, LS Customs Services, C‑46/16, EU:C:2017:839, paragraph 45).
117However, the Court has held that confidential information from a database which seeks, by means of statistical exploration methods, to detect commercial models capable of constituting cases of fraud cannot form part of the statement of reasons required in Article 6(3) of the Community Customs Code and Article 22(6) of the Union Customs Code. Consequently, the database from which that information derives cannot be regarded as being at the disposal of the customs authorities for the purposes of determining the customs value, within the meaning of Article 30(2)(a) and (b) of the Community Customs Code and Article 74(2)(a) and (b) of the Union Customs Code (see, to that effect, judgment of 9 June 2022, FAWKES, C‑187/21, EU:C:2022:458, paragraph 55).
118LAPs are calculated by the Member States on the basis of a percentage of statistical values appearing in the AMT and are applied as a risk profile, with the result that they cannot therefore, in principle, be communicated to economic operators.
119However, as the Advocate General observed in point 89 of his Opinion, the requirement to state reasons must be adapted to the nature of each customs decision, which must, consequently, in circumstances such as those at issue in the main proceedings, reflect the use of the method for determining the customs value laid down in Article 31 of the Community Customs Code and Article 74(3) of the Union Customs Code.
120Furthermore, in so far as LAPs must be used only as a last resort, their ad hoc transmission and within the strict limits of what is necessary to economic operators remains conceivable, exceptionally, in order to enable the Member States to fulfil the obligations which, as is apparent from the case-law cited in paragraph 73 above, are imposed on them, under Article 325(1) TFEU, to protect the financial interests of the European Union against fraud or any other illegal activities affecting those interests, by taking the necessary measures to ensure the effective and comprehensive collection of customs duties and VAT.
121Consequently, it must be accepted that data such as the LAPs calculated on the basis of aggregated statistical values established at EU level constitute ‘data available in the Community’, within the meaning of Article 31(1) of the Community Customs Code and Article 74(3) of the Union Customs Code, which may be used as a basis for determining the customs value of the goods concerned (see, by analogy, judgment of 9 June 2022, Baltic Master, C‑599/20, EU:C:2022:457, paragraph 54).
122Furthermore, it should also be noted that the use of the LAP under Article 31(1) of the Community Customs Code and Article 74(3) of the Union Customs Code does not appear to be incompatible with the principles, general provisions of international agreements and other provisions to which those provisions refer. It therefore constitutes an ‘appropriate method’ under Article 144(2) of Implementing Regulation 2015/2447.
123In the light of all the foregoing considerations, the answer to the first to third questions in Case C‑72/24 and the first to third questions in Case C‑73/24 is that Article 31(1) and (2)(f) and (g) of the Community Customs Code and Article 74(3) of the Union Customs Code, read in conjunction with Article 144(1) and (2)(f) and (g) of Implementing Regulation 2015/2447, must be interpreted as not precluding, where, in the course of a post-clearance examination during which, first, it is not possible to physically check the imported goods and, second, the description of the goods in the documents accompanying the import declaration is general and vague, so that the customs value of the imported goods cannot be determined in accordance with Articles 29 and 30 of the Community Customs Code and Article 70 and Article 74(2) of the Union Customs Code, the determination of that value on the basis of an LAP, which is calculated on the basis of aggregate statistical values established at EU level, provided that the economic operator concerned has the opportunity to justify the lower prices indicated in the customs declaration.
The fourth question in Case C‑72/24
124By its fourth question in Case C‑72/24, the referring court asks, in essence, whether the exclusion of the application of minimum values and the reservation in favour of the principles and general provisions of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, provided for in Article 31(1) and (2) of the Community Customs Code, are also applicable in the context of the methods for determining customs value laid down in Article 30 of that code.
125In view of the answer given to the first to third questions in Case C‑72/24 and the first to third questions in Case C‑73/24, there is no need to answer the fourth question in Case C‑72/24. Since it follows that the determination of the customs value on the basis of an LAP can be carried out, under certain conditions, only in accordance with the method for determining customs value laid down in Article 31 of the Community Customs Code, there is no need to examine whether the exclusion from the application of minimum values and the reservation in favour of the principles and general provisions of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, laid down in Article 31(1) and (2) of that code, are also applicable in the context of Article 30 of that code.
The fourth question in Case C‑73/24
126By its fourth question in Case C‑73/24, the referring court asks, in essence, whether Article 31(1) of the Community Customs Code and Article 74(3) of the Union Customs Code must be interpreted as meaning that, where they do not preclude the use of an LAP, calculated on the basis of aggregated statistical values established at EU level for the determination of the customs value of the imported goods, the imports used to obtain those data must be imports carried out at or about the same time as those subject to the post-clearance examination and, where appropriate, whether the maximum period which must be used between the imports subject to that check and those to which the LAP relates may, by analogy, be the 90-day time limit provided for in Article 152(1)(b) of Implementing Regulation No 2454/93 and Article 142(2) of Implementing Regulation 2015/2447.
127As set out in paragraph 72 above, the objective of the provisions of EU law relating to the customs valuation of imported goods is to introduce a fair, uniform and neutral system excluding the use of arbitrary or fictitious customs values. The customs value of imported goods must therefore reflect the real economic value of those goods and, consequently, take into account all of the elements of those goods that have economic value.
128In that context, customs authorities are required to consult all the information sources and databases available to them in order to establish the customs value of those goods in the manner that is most accurate and closest to the actual value (judgment of 9 June 2022, FAWKES, C‑187/21, EU:C:2022:458, paragraph 68).
129With regard to Article 30(2)(a) and (b) of the Community Customs Code and Article 74(2)(a) and (b) of the Union Customs Code, the Court has held that the requirement of taking into account the transaction value of goods exported ‘at or about the same time’ as the goods to be valued is intended to ensure that transactions taking place at a sufficiently close date to the date of export are taken account of, so as to avoid the risk of a substantial change in commercial practices and market conditions affecting the prices of the goods to be valued (see, to that effect, judgment of 9 June 2022, FAWKES, C‑187/21, EU:C:2022:458, paragraph 70).
130Accordingly, when determining the customs value in accordance with those provisions, the customs authority may confine itself to using data relating to transaction values covering a 90-day time limit, including 45 days before and 45 days after the customs clearance of the goods being valued. That period appears to be sufficiently close to the date of export that the risk of a substantial change in commercial practices and market conditions affecting the prices of the goods to be valued is avoided (see, to that effect, judgment of 9 June 2022, FAWKES, C‑187/21, EU:C:2022:458, paragraphs 71 and 73).
131Furthermore, it should be recalled that Article 152(1)(a) of Implementing Regulation No 2454/93 and Article 142(1) of Implementing Regulation 2015/2447 set out the principle that, in order to determine the unit price of imported goods or of identical or similar imported goods, sold in the European Union in the condition in which they were imported, with a view to determining the customs value of the imported goods referred to in Article 30(2)(c) of that Community Customs Code and Article 74(2)(c) of the Union Customs Code, reliance must be placed on the unit price at which the imported goods or identical or similar imported goods are so sold in the greatest aggregate quantity, at or about the time of the importation of the goods being valued, to persons who are not related to the persons from whom they buy such goods, subject to deductions for the factors referred to in Article 152(1)(a)(i) to (iii) of Implementing Regulation No 2454/93 (see, to that effect, judgment of 20 June 2019, Oribalt Rīga, C‑1/18, EU:C:2019:519, paragraph 31).
132By way of exception to that principle, Article 152(1)(b) of Implementing Regulation No 2454/93 and Article 142(2) of Implementing Regulation 2015/2447 provide that, in cases where neither the imported goods nor identical or similar imported goods are sold at or about the time of importation of the goods being valued, the customs value of the imported goods is to be based on the unit price at which those goods or identical or similar imported goods are sold in the European Union in the condition in which they were imported at the earliest date after the importation of the goods being valued but before the expiration of 90 days after such importation (see, to that effect, judgment of 20 June 2019, Oribalt Rīga, C‑1/18, EU:C:2019:519, paragraph 32).
133Accordingly, in order to determine the customs value in the manner that is most accurate and closest to the actual value, in accordance with the method laid down in Article 30(2)(c) of the Community Customs Code and Article 74(2)(c) of the Union Customs Code, the customs value of the goods concerned must be determined at the time closest to their importation. The time limit of 90 days laid down in Article 152(1)(b) of Implementing Regulation No 2454/93 and in Article 142(2) of Implementing Regulation 2015/2447 therefore constitutes an exception to the principle set down in Article 152(1)(a) of Implementing Regulation No 2454/93 and in Article 142(1) of Implementing Regulation No 2015/2447, and must, on that basis, be interpreted strictly (see, to that effect, judgment of 20 June 2019, Oribalt Rīga, C‑1/18, EU:C:2019:519, paragraph 33).
134In that regard, it should be noted that such considerations are also applicable where the customs value is assessed under Article 31(1) of the Community Customs Code and Article 74(3) of the Union Customs Code, that value having, in all cases, to reflect the real economic value of the imported goods. It follows that, as regards the determination of the customs value of the goods concerned on the basis of an LAP, that value must be determined in the manner that is most accurate and closest to the actual value. Accordingly, the data used must, in principle, relate to the time closest to when the goods being valued were imported.
135Furthermore, as recalled in paragraph 92 above, point 2 of the interpretative note on customs value relating to Article 31(1) of the Community Customs Code, set out in Annex 23 to Implementing Regulation No 2454/93, states that the valuation methods to be used under that provision should be those defined in Article 29 to Article 30(2) of that code, but that reasonable flexibility in the application of those methods is consistent with the objectives and provisions of Article 31 of that code. As an example of what is meant by ‘reasonable flexibility’, point 3 of that interpretative note provides that, with regard to the method of determining the customs value provided for in Article 30(2)(c) of the Community Customs Code, the 90-day time limit laid down in Article 152(1)(b) of Implementing Regulation No 2454/93 could be ‘administered flexibly’.
136It follows that such a time limit may also be used, by analogy, where the customs value is determined, under Article 31(1) of the Community Customs Code, on the basis of aggregated statistical values established at EU level, but may be flexibly adjusted.
137As regards the reasonable flexibility with which the 90-day time limit could be adjusted in that context, it should be noted that the Court has ruled, in relation to Article 30(2)(a) and (b) of the Community Customs Code, that, in the absence of exports of goods which are identical or similar during that 90-day time limit, it is for the customs authority to examine whether such exports have been made over a longer period, but not too far removed from the date of export of the goods being valued, provided that, during that longer period, the commercial practices and market conditions affecting the prices of those goods have remained substantially the same (see, to that effect, judgment of 9 June 2022, FAWKES, C‑187/21, EU:C:2022:458, paragraph 72). Such considerations may therefore also apply where the customs value of the goods is assessed on the basis of Article 31(1) of the Community Customs Code and Article 74(3) of the Union Customs Code.
138In the present case, it is apparent from the documents before the Court that the statistical data in the AMT refer to a period of 48 months. However, the Commission stated at the hearing that those data now referred to a period of one month instead of 48 months, which it is for the referring court to verify.
139That said, in principle, the application of a 48-month time limit is liable to undermine the objective of enabling the customs value of the goods concerned to be determined in the manner that is most accurate and closest to the actual value, within the meaning of the case-law cited in paragraph 128 above.
140However, as the Advocate General noted, in essence, in point 96 of his Opinion, the setting of such a long time limit can be justified exceptionally and as a last resort where more reliable information is not available and, as is apparent from paragraph 73 above, the objective of protecting the financial interests of the European Union, as recognised in Article 325 TFEU, cannot otherwise be achieved, especially in a matter involving ensuring the effective and comprehensive collection of traditional own resources, namely customs duties and VAT.
141Finally, the foregoing considerations can also be applied where the customs value of the goods is assessed under Article 74(3) of the Union Customs Code. In that regard, it should be noted that, although the interpretative note on customs value concerning Article 31(1) of the Community Customs Code, set out in Annex 23 to Implementing Regulation No 2454/93, has no equivalent in Implementing Regulation 2015/2447, Article 144(1) of Implementing Regulation 2015/2447 also provides that, when determining the customs value under Article 74(3) of the Union Customs Code, there may be ‘reasonable flexibility’ in the application of the methods provided for in Article 70 and Article 74(2) of that code. Accordingly, a 90-day time limit also appears appropriate when applying Article 144(2) of Implementing Regulation 2015/2447, subject to the considerations set out in paragraphs 132, 134 and 135 above.
142In the light of all the foregoing considerations, the answer to the fourth question in Case C‑73/24 is that Article 31(1) of the Community Customs Code and Article 74(3) of the Union Customs Code must be interpreted as meaning that, where the customs value is assessed in the light of an LAP calculated on the basis of aggregated statistical values established at EU level, first, the imports used to obtain that data must be imports carried out at or about the same time as those subject to the post-clearance examination and, second, the 90-day time limit referred to in Article 152(1)(b) of Implementing Regulation No 2454/93 and Article 142(2) of Implementing Regulation 2015/2447 is also applicable, by analogy, since that period may be varied with reasonable flexibility.
The fifth question in Case C‑72/24 and the fifth question in Case C‑73/24
143By its fifth question in Case C‑72/24 and its fifth question in Case C‑73/24, which it is appropriate to examine together, the referring court asks, in essence, whether Article 81 of the Community Customs Code and Article 177 of the Union Customs Code must be interpreted as precluding the customs authorities from reassessing the customs value of the goods concerned following a post-clearance examination in accordance with the method of simplifying customs declarations laid down in those articles which was used at the time of the importation of those goods at the request of the declarant.
144In order to determine the scope of a provision of EU law, its wording, context and objectives must all be taken into account (judgment of 29 September 2015, Gmina Wrocław, C‑276/14, EU:C:2015:635, paragraph 25 and the case-law cited).
145With regard to the wording, it should be recalled that, under Article 81 of the Community Customs Code, reproduced, in essence, in Article 177 of the Union Customs Code, where a single consignment is made up of goods falling within different tariff classifications, and dealing with each of those goods in accordance with its tariff classification for the purpose of drawing up the declaration would entail a burden of work and expense disproportionate to the import duties chargeable, the customs authorities may, at the request of the declarant, agree that import duties be charged on the whole consignment on the basis of the tariff classification of the goods which are subject to the highest rate of import duty.
146In that regard, it must be held that, as the French Government maintains in its observations submitted to the Court, it is not apparent from that wording that the use of the procedure for the simplification of customs declarations by means of the tariff grouping of goods provided for therein would have an impact on the methods and data that customs authorities may use to assess the customs value of imported goods post-clearance, in the event of doubt as to the declared value.
147In addition, it is apparent from Article 81 of the Community Customs Code and Article 177 of the Union Customs Code that the procedure for the simplification of customs declarations is initiated at the request of the declarant, with the result that the declarant, by that express request, seeks, when he or she submits his or her customs declaration, to have import duties charged on the whole consignment of goods falling within different tariff classifications on the basis of the tariff classification of the goods which were subject to the highest rate of import duty. That presupposes that the declarant’s request is valid for the entire procedure for determining the customs value of those goods, including in the case of a post-clearance examination.
148Consequently, it is not apparent from the wording of Article 81 of the Community Customs Code and Article 177 of the Union Customs Code that the procedure for simplifying customs declarations by means of tariff grouping is limited to the stage of the importation of the goods concerned and that its application is excluded in the context of the reassessment of the customs value of those goods following an examination carried out post-clearance.
149That reading is supported by the interpretation of the context of those articles and by the objectives which they pursue.
150As regards, first, that context, it must be borne in mind that, under Article 198(1) of Implementing Regulation No 2454/93 and Article 222(1) of Implementing Regulation 2015/2447, where a customs declaration covers two or more items of goods, the particulars stated in that declaration relating to each item are to be regarded as constituting a separate customs declaration. However, Article 222(2) of Implementing Regulation 2015/2447 provides that the goods included in a consignment are to be regarded as constituting a single article where, inter alia, they are the subject of a request for simplification in accordance with Article 177 of the Union Customs Code.
151Second, as regards the purpose of Article 81 of the Community Customs Code and Article 177 of the Union Customs Code, it should be noted that, as those articles provide, in essence, the objective of the simplification procedure is to avoid a burden of work and expense disproportionate to the import duties chargeable. Consequently, it would be contrary to that objective to require the customs authorities to take each of the goods into account separately, in the course of a post-clearance examination, where the declarant requested the use of the procedure for simplifying customs declarations.
152Furthermore, as is apparent from the Commission’s observations before the Court, it should be noted that, if the economic operator concerned has expressly requested that customs duties be charged to it on the whole consignment of goods concerned under the tariff heading of the goods which are subject to the highest rate of duty, it is reasonable to assume that it has also consented to the redetermination of the customs value of those goods following the same simplification rules.
153In the light of all the foregoing considerations, the answer to the fifth question in Case C‑72/24 and the fifth question in Case C‑73/24 is that Article 81 of the Community Customs Code and Article 177 of the Union Customs Code must be interpreted as not precluding the customs authorities from reassessing the customs value of the goods concerned following a post-clearance examination in accordance with the method of simplifying customs declarations laid down in those articles which was used at the time of the importation of those goods at the request of the declarant.
The sixth question in Case C‑72/24
154According to settled case-law, in the procedure laid down by Article 267 TFEU providing for cooperation between national courts and the Court of Justice, it is for the latter to provide the national court with an answer which will be of use to it and enable it to decide the case before it. To that end, the Court should, where necessary, reformulate the questions referred to it. The Court may also find it necessary to consider provisions of EU law which the national court has not referred to in its questions. The fact that a national court has, formally speaking, worded a question referred for a preliminary ruling with reference to certain provisions of EU law does not prevent the Court from providing the national court with all the points of interpretation which may be of assistance in adjudicating on the case pending before it, whether or not that court has referred to them in its questions. In that regard, it is for the Court to extract from all the information provided by the national court, in particular from the grounds of the decision referring the questions, the points of EU law which require interpretation, having regard to the subject matter of the dispute (judgment of 22 December 2022, Ministre de la Transition écologique and Premier ministre (Liability of the State for air pollution), C‑61/21, EU:C:2022:1015, paragraph 34 and the case-law cited).
155It is apparent from the order for reference that, in order to be able to resolve the dispute before it, the referring court seeks to ascertain whether, as provided for by the national legislation, HF, as the natural person who owns the goods, may be held liable for payment of import VAT.
156In addition, it should be noted that Article 201 of Directive 2006/112 provides that, on importation, VAT is payable by the person or persons designated or accepted as liable by the Member State of importation.
157In those circumstances, it must be held that, by its sixth question in Case C‑72/24, the referring court seeks, in essence, to determine whether Article 201 of Directive 2006/112 must be interpreted as meaning that the person deemed to be the owner of the imported goods by way of payment of import VAT may be liable for that tax if national provisions expressly designate or recognise that to be the case.
158As a preliminary point, it should be borne in mind that import VAT and customs duties display comparable essential features since they arise from the fact of importation of goods into the European Union and the subsequent distribution of those goods through the economic channels of the Member States. This parallel nature is confirmed by the fact that the second subparagraph of Article 71(1) of Directive 2006/112 authorises Member States to link the chargeable event and the date on which the VAT on importation becomes chargeable with those laid down for customs duties (judgment of 12 May 2022, U.I. (Indirect customs representative), C‑714/20, EU:C:2022:374, paragraph 54 and the case-law cited).
159According to the wording of Article 201 of Directive 2006/112, whereby import VAT ‘shall be payable by any person or persons designated or recognised as liable by the Member State of importation’, that article leaves discretion to the Member States to designate the persons liable for payment of that tax. That is confirmed by recital 43 of that directive, which states that the Member States should be entirely free to designate the person liable for payment of VAT on importation (judgment of 12 May 2022, U.I. (Indirect customs representative), C‑714/20, EU:C:2022:374, paragraph 55).
160Thus, while it follows from that article that Member States must designate at least one person as the person liable for payment of that tax, they are free to designate more than one. That is also apparent from recital 44 of that directive, whereby Member States should be able to provide that someone other than the person liable for payment of VAT is to be held jointly and severally liable for its payment (judgment of 12 May 2022, U.I. (Indirect customs representative), C‑714/20, EU:C:2022:374, paragraph 56).
161Consequently, in view of the discretion granted to Member States by Article 201 of Directive 2006/112, it is indeed open to them to provide, for the purpose of implementing that article, that the persons liable for customs duties will also be liable for import VAT (judgment of 12 May 2022, U.I. (Indirect customs representative), C‑714/20, EU:C:2022:374, paragraph 57).
162However, it is essential that the legal situation resulting from national implementing measures is sufficiently precise and clear to enable the individuals concerned to know the extent of their rights and obligations (judgment of 12 May 2022, U.I. (Indirect customs representative), C‑714/20, EU:C:2022:374, paragraph 60).
163Furthermore, the principle of legal certainty requires, in particular, that rules of law be clear, precise and predictable in their effect, especially where they may have negative consequences for individuals and undertakings (judgment of 12 May 2022, U.I. (Indirect customs representative), C‑714/20, EU:C:2022:374, paragraph 61).
164In those circumstances it is for Member States, for the purpose of implementing Article 201 of Directive 2006/112, to designate or recognise the person or persons liable for payment of import VAT using national provisions that are sufficiently clear and precise, in accordance with the principle of legal certainty (judgment of 12 May 2022, U.I. (Indirect customs representative), C‑714/20, EU:C:2022:374, paragraph 62).
165It follows that any designation of the person deemed to be the owner of the imported goods by way of payment of import VAT provided for by a Member State must be established, explicitly and unequivocally, by such national provisions.
166In the present case, it will be for the referring court, which alone has jurisdiction to interpret its national law, to assess, in the light of Greek law, whether that law explicitly and unequivocally designates or recognises the owner of the imported goods as the person liable for payment of the import VAT.
167In the light of all the foregoing considerations, the answer to the sixth question in Case C‑72/24 is that Article 201 of Directive 2006/112 must be interpreted as meaning that the person deemed to be the owner of the imported goods by way of payment of import VAT may be liable for that tax if national provisions expressly designate or recognise that to be the case.
Costs
168Since these proceedings are, for the parties to the main proceedings, a step in the action pending before the referring court, the decision on costs is a matter for that court. Costs incurred in submitting observations to the Court, other than the costs of those parties, are not recoverable.
Operative part
On those grounds, the Court (Fourth Chamber) hereby rules:
1.Article 31(1) and (2)(f) and (g) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 82/97 of the European Parliament and of the Council of 19 December 1996, and Article 74(3) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code, read in conjunction with Article 144(1) and (2)(f) and (g) of Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code,must be interpreted as not precluding, where, in the course of a post-clearance examination during which, first, it is not possible to physically check the imported goods and, second, the description of the goods in the documents accompanying the import declaration is general and vague, so that the customs value of the imported goods cannot be determined in accordance with Articles 29 and 30 of Regulation No 2913/92, as amended, and Article 70 and Article 74(2) of Regulation No 952/2013, the determination of that value on the basis of a ‘lowest acceptable price’, which is calculated on the basis of aggregate statistical values established at EU level, provided that the economic operator concerned has the opportunity to justify the lower prices indicated in the customs declaration.
2.Article 31(1) of Regulation No 2913/92, as amended by Regulation No 82/97, and Article 74(3) of Regulation No 952/2013must be interpreted as meaning that, where the customs value is assessed in the light of a ‘lowest acceptable price’ calculated on the basis of aggregated statistical values established at EU level, first, the imports used to obtain that data must be imports carried out at or about the same time as those subject to the post-clearance examination and, second, the 90-day time limit referred to in Article 152(1)(b) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, as amended by Commission Regulation (EC) No 3254/94 of 19 December 1994, and Article 142(2) of Implementing Regulation 2015/2447 is also applicable, by analogy, since that period may be varied with reasonable flexibility.
3.Article 81 of Regulation No 2913/92, as amended by Regulation No 82/97, and Article 177 of Regulation No 952/2013must be interpreted as not precluding the customs authorities from reassessing the customs value of the goods concerned following a post-clearance examination in accordance with the method of simplifying customs declarations laid down in those articles which was used at the time of the importation of those goods at the request of the declarant.
4.Article 201 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added taxmust be interpreted as meaning that the person deemed to be the owner of the imported goods by way of payment of import value added tax may be liable for that tax if national provisions expressly designate or recognise that to be the case.
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