European Union – Customs and excise. The Court of Justice of the European Union ruled, among other things, that art 181a of Commission Regulation (EEC) 2454/93 did not preclude a customs authority practice whereby the customs value of the imported goods was determined on the basis of the transaction value of similar goods, the method appearing at art 30 of Council Regulation (EEC) 2193/92, where the declared transaction value was considered to be unreasonably low in comparison with the statistical average of the purchase prices verified in the context of the importation of similar goods.