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Fair price lists under scrutiny: Court of Justice provides clear guidance

Customs authorities carried out an audit, concluded that the customs value was too low and subsequently determined a new value on the basis of fair price lists. Are they entitled to do so? We have litigated for years on the use of fair price lists in determining the customs value. In the judgments Keladis I and Keladis II (C-72/24 and C-73/24 of 29 January 2026), the Court of Justice now provides important guidance on how customs authorities may use such lists.

These two Greek cases concerned imports of textiles from Turkey. The declarations contained very general descriptions and a physical inspection was no longer possible. The customs authorities determined the value on the basis of the so-called Lowest Acceptable Price (LAP), derived from statistical data (Comext/Eurostat).

Published: Feb 12, 2026
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1. Is this permitted?

The Court confirms that the fall-back method (Article 74(3) UCC) allows a certain degree of flexibility. Authorities may, in principle, use statistical data such as a fair price list, provided they comply with strict conditions:

  • No systematic use as a minimum customs value
  • Objective and neutral criteria
  • The declarant must have the opportunity to justify the declared value
  • No arbitrary or fictitious value

In other words, a fair price list may not operate as a disguised minimum value.

The Court also reiterates that the fall-back method ranks last in the hierarchy of methods for determining the customs value. Customs authorities may not move directly to the fall-back method.

2. Timing is crucial

In Keladis II, the Court clarifies that the underlying import data on which the LAP is based must relate to the same or approximately the same time as the import under review. The 90-day period that applies to identical or similar goods applies by analogy here as well, albeit with reasonable flexibility.

3. Simplified declaration? Then simplification also upon review

If a declarant chooses to declare an entire consignment under the highest duty rate, customs authorities may also apply simplified assumptions when reassessing the customs value. That choice therefore has consequences.

4. And VAT?

The Court reiterates its settled case law: a Member State must designate, in clear, precise and unambiguous national provisions, who acts as the debtor for import VAT (Article 201 VAT Directive). Legal certainty remains central.

5. What does this mean in practice?

Fair price lists constitute a permitted instrument for determining the customs value, but only as an ultimum remedium and with full safeguarding of the declarant’s rights. If authorities apply a fair price list structurally as a lower threshold, or if they fail to provide a genuine opportunity for rebuttal, the determination of the customs value becomes vulnerable.

Is your business confronted with the use of a fair price list or a comparable statistical reference value during a customs audit? Contact us. We assess your legal position and provide a robust substantiation of the correct customs value.

While every care has been taken in the preparation of this publication, Customs Knowledge accepts no liability for any errors or omissions, nor for their consequences. This article is not intended as specific advice. Please also refer to the General Terms and Conditions of Customs Knowledge BV.