CJEU permits statistical values in customs valuation as last resort in limited cases

The Court of Justice of the European Union (CJEU) on 29 January 2026 ruled in the joined cases of C-72/24 and C-73/24 (Keladis) on the legality of using statistical values, specifically the lowest acceptable price (LAP), for determining the customs value of imported goods in situations where a physical inspection after importation is impossible and where some product information is lacking.

Background and facts of the case

The case concerned a complex smuggling scheme in which the customs value of “textile goods” was fraudulently declared substantially below the commercially achievable minimum values.

The customs authorities used an LAP to determine the “correct” customs value. The LAP is based on a risk assessment tool, developed at EU level by the European Anti-Fraud Office, using the following methodology:

• Initially, it consists of a “cleaned average price” (CAP). The CAPs, expressed as price per kilogram, are calculated based on the monthly import prices of the relevant products from Turkey, derived from Comext, the reference database for detailed statistics on international trade in goods managed by Eurostat (paragraph 41 of the judgment).

• Subsequently, an unweighted average is calculated for the entire EU. In this process, extreme values (“outliers”)—abnormally high or low values—are excluded (paragraph 42 of the judgment).

• Finally, a value corresponding to 50% of the CAPs is calculated, which constitutes the final LAP. This last value, also expressed as price per kilogram, is used as a profile or risk threshold with which the customs authorities of the EU member states can detect risks of undervaluation (paragraph 43 of the judgment).

Other important facts of the case:

• A physical inspection by the customs authorities was not possible at the time of the investigation;

• The documents contained no information or details regarding the goods in question, other than that they were textile goods; and

• The persons involved did not provide any statements justifying the (low) customs value used, nor did they refute the customs value determined by the customs authorities.

Question referred to the CJEU

The CJEU was asked whether customs authorities may apply the LAP, as a statistical value, to calculate the customs value if a physical inspection of the goods is not possible and no information or details about the imported goods can be derived from the available documents.

Judgment of the CJEU

The CJEU confirms that EU law on customs valuation aims to establish a fair, uniform, and neutral system, excluding arbitrary or fictitious values.

Statistical values such as the LAP, due to their aggregated and confidential nature, cannot, in principle, be used for valuation based on the primary methods set out in article 30(2)(a), (b), (c), and (d) of the (former) Community Customs Code, now article 74(2)(a), (b), (c), and (d) of the Union Customs Code.

However, statistical data available at EU level and objectively determined, such as the LAP, may be used in applying the subsidiary customs valuation method of “reasonable means,” provided that:

• It does not lead to minimum, fictitious, or arbitrary values; and

• The economic operator is given the opportunity to justify the lower declared prices.

The CJEU emphasises the necessity for a clear justification by the customs authorities when excluding other (primary) valuation methods and the obligation to be transparent about the data used, so that the affected economic operators can adequately defend their approach.

The CJEU rules that the use of the LAP as a basis for valuation is not inherently prohibited in the specific situation where physical inspection is impossible and there is little or no information available about the goods concerned. Only in such a situation is customs valuation based on reasonable means justified.

The use of the LAP can only be considered non-arbitrary if:

• The customs authorities adequately justify their decision and are transparent about the data used; and

• The economic operator concerned has been given the opportunity to present a defence regarding the customs valuation.

Key takeaways

The CJEU accepts the use of the LAP as a statistical value to determine customs value, but only in exceptional circumstances as a last resort.

This judgment does not mean that customs authorities are given a free hand to determine customs value solely on the basis of statistical values.

Primarily, the facts must justify the use of reasonable means as a last resort.

The statistical values used in such a situation must never lead to an arbitrary customs value. Moreover, not every statistical value is automatically useful. The LAP accepted in this case is a value that has undergone multiple adjustments to approximate reality as closely as possible and thus minimise arbitrariness.

Finally, customs authorities must provide a particularly well-founded justification for using this method so that the parties involved can adequately defend themselves against the use of statistical values. If the party concerned does not have this opportunity, the use of statistical values will automatically lead to arbitrariness, according to the CJEU.

Next steps

For clients and practitioners in customs matters, it is crucial to consider the nuances of the judgment when assessing risks and determining their legal position.

If you have any questions about how to challenge customs valuations conducted by the customs authorities or require assistance with related customs matters, please do not hesitate to contact us.