top of page

Customs Value: Dispute Over "First Sale For Export" Rule

Will the Court of Justice of the EU change how we interpret "sale for export" in customs valuation?


What Questions We Will Answer in this blog

  • What is the first-sale-for-export rule, and why does it matter?

  • How do Spanish customs authorities and Massimo Dutti interpret the term "sale-for-export" differently?

  • What impact will the Court of Justice’s decision have on customs valuation?


Introduction

In the world of global trade, interpreting the term “sale for export” is vital to ensure the correct customs value is declared. In a recent case involving the textile and apparel industry, the Court of Justice of the European Union (CJEU) is being asked to rule on the first-sale-for-export rule. This blog aims to dive deep into this dispute and examine the potential implications for customs managers, importers, and exporters across the EU.

Want to read more?

Subscribe to customsmanager.info to keep reading this exclusive post.

Terms of Website Use

Cookie policy

Privacy policy

© 2025 by Customs Manager Ltd.

bottom of page