Customs Value: Court Approves Use of Third-Party Export Prices for Classification

Key Takeaways

On March 25, 2026, the EU Court (case T‑296/25, Lidikar) confirmed that customs authorities may use export prices provided by a third country when determining customs value classification. Source: EU Court, March 25, 2026, Baker McKenzie Trade, April 8, 2026.

Main Points

• As of March 25, 2026, industry professionals must consider the use of export prices issued by third-country customs authorities in the context of post-clearance audits.
• Article 74(3) of the UCC and Article 140 of the Implementing Regulation (EU) 2015/2447 form the legal basis for this practice.
• Customs declarants and importers now face a heightened burden of proof whenever customs authorities raise reasonable doubts.

Context and Stakes

The case concerns the importation of a used vehicle from Canada to Bulgaria. The importer declared the customs value based on the transaction value (Article 70 of the UCC). After a post-clearance audit and information exchange between the EU and Canada (under the EU-Canada customs cooperation agreement), Bulgarian customs received a higher export price indication for the same vehicle. Consequently, Bulgarian customs authorities rejected the transaction value, cited the existence of legitimate doubt, and applied the so-called residual method set out in Article 74(3) UCC. The Court endorsed this approach: export data lawfully transmitted in this manner can be deemed as "available in the customs territory of the Union."

Impact on the Profession

Customs declarants and importers should anticipate an increased reliance on data sourced from international customs cooperation, especially in the context of post-clearance audits or suspected undervaluation. Customs value calculation, once a reasonable doubt exists, requires documented justification of the declared value. The use of third-country export prices, provided they are transmitted through a formal institutional framework, is considered admissible.

Next Steps

Professionals need to revise their evidence procedures regarding customs valuation. Existing cooperation agreements (such as the EU-Canada agreement) will be used more frequently. While there is currently no regulatory change, this case law strengthens national customs authorities' control measures.

La Cour de l'UE autorise l'usage de données d'exportation tierces en valeur en douane dès le 25 mars 2026.
(Translation: The EU Court authorizes the use of third-party export data in customs valuation as of March 25, 2026.)

Source: EU Court, case T‑296/25, March 25, 2026; Baker McKenzie Trade, April 8, 2026