In two recent judgements, Massimo Dutti (C-500/24) and Compañía de Distribución Integral Logista (C-348/24), the Court of Justice of the European Union considered how to determine the customs value of goods placed under the customs warehousing procedure. Although both decisions interpret the former Community Customs Code, their reasoning remains of interest for businesses that rely on the customs warehousing procedure for their operations in the EU.

The differing outcomes reflect the distinct facts of each case. In Massimo Dutti, two sales occurred before the goods physically entered the EU, after which the goods were either released for free circulation or placed under customs warehousing. For goods stored in a customs warehouse, Massimo Dutti wanted to use the earlier sale for customs valuation purposes upon subsequent release for free circulation. The Court held that the first sale could not form the basis for the customs value, as the final marketing destination in the EU was not undeniably established when that sale was concluded. Given the possibility of warehousing and re‑export, the importer had not demonstrated beyond any reasonable doubt that the first sale was a sale for export to the EU, as required by Article 147 of the Implementing Regulation to the old Community Customs Code.

By contrast, in Compañía de Distribución Integral Logista, there was a first sale before entry into the EU and a second sale concluded while the goods were stored in an EU customs warehouse. The Court accepted that the earlier sale could be used to determine the customs value when the goods were later released for free circulation. The Court did not apply a general first‑sale rule; it relied instead on Article 112(3) of the former Community Customs Code, which specifically permitted use of the value of the goods at the time they were placed under customs warehousing as the basis for subsequent import valuation. That provision did not apply to the facts in Massimo Dutti.

Under the Union Customs Code (in force since 1 May 2016), the context has changed materially. Importers in the EU must now use the last sale for export and can no longer rely on an earlier sale for customs valuation. Yet this shift has not eliminated controversy over the proper basis for customs value. If anything, Massimo Dutti adds a new dimension to the debate: customs authorities may read the judgment as supporting rejection of a purported “sale for export” where goods are destined for an EU customs warehouse but the facts do not unequivocally establish the EU as the place of marketing.