Abstract
The judgment of the Court of Justice of the European Union in Case C-775/19, 5th Avenue Products Trading, has defined the meaning of the ‘condition of sale’ requirements for customs valuation purposes in the European Union. This in particular concerning transaction which are linked to an underlying distribution agreement. However, such judgment is probably even more important from a systemic point of view in that it adds issues not specified in the legislation to the elements to be added to the value declared in the invoice to reach the transaction value. customs value, customs valuation, condition of sale, transaction value
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