On June 9, 2022, the European Court of Justice (ECJ) issued its decision in case C-599/20 (Baltic Master UAB). This case provides more clarity on the concept of related persons, which allows customs authorities to disregard the transactions value and instead use different valuation methods to determine the customs value of imported goods. EU customs law provides for an exhaustive list in determining when (legal) persons are related and in which situations customs authorities can…