The customs value is one of the most complex for the compliance with the customs obligation. More aspects should be still fully clarified. At this regard it is interesting to share some considerations about the “request for a preliminary ruling” Case C-782/23 dated 19 Dicembrer 2023: the Cort of Justice of the European Union has to rule about the customs treatment of post-entry upward and downward price adjustments; in particular,  an importer declared a provisional prices for imported goods, then later adjusted these values based on market conditions and exchange rates. Although the final price was not unknown at the moment of  the acceptance of import declaration, in the customs…