Author

Olivier Van Baelen (Belgium)

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In a landmark ruling on 21 November 2024, the European Court of Justice (“ECJ”) dismissed an appeal, upholding the General Court of the European Union’s original decision that relocation of production from the US to Thailand with the dominant purpose of avoiding EU retaliatory tariffs on US-origin goods could not be “economically justified” and as such falls foul of the EU’s “anti-circumvention” rules. This decision could have wide-ranging impacts, including a significant impact on companies’…

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…