Case C‑599/20

‘Baltic Master’ UAB

v

Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos

(Request for a preliminary ruling
(from the Lietuvos vyriausiasis administracinis teismas)

Judgment of the Court (Second Chamber) of 9 June 2022

(Reference for a preliminary ruling – Customs union – Community Customs Code – Regulation (EEC) No 2913/92 – Article 29 – Determination of the customs value – Transaction value – Article 29(1)(d) – Concept of ‘related persons’ – Article 31 – Account taken of information derived from a national database for the purpose of determining the customs value – Regulation (EEC) No 2454/93 – Article 143(1)(b), (e) and (f) – Situations in which persons are deemed to be related – Article 181a – Doubts based on the veracity of the price declared)

1. Customs union – Common Customs Tariff – Customs value – Transaction value – Determination – Existence of doubts as to the veracity of the declared price – Possibility of disregarding the transaction value – Related persons – Concept

   (Council Regulation No 2913/92, as amended by Regulation No 82/97, Art. 29(1)(d); Commission Regulation No 2454/93, Art. 143(1)(b), (e) and (f))

   (see paragraph 42, operative part 1)

2. Customs union – Common Customs Tariff – Customs value – Determination – Methods for determination – Reasonable means

   (Council Regulation No 2913/92, as amended by Regulation No 82/97, Art. 31(1); Commission Regulation No 2454/93, Arts 142(1)(d) and 181a(1) and Annex 23)

   (see paragraphs 52-56, operative part 2)

See the text of the decision.