PhD defence M.L. (Martijn) Schippers

This research considers the pressure that has built up regarding the use of the transaction value as a method for determining the customs values of imported goods and examines this from a European law perspective. Various aspects can be distinguished when examining the pressure that has built up on the use of imported goods’ transaction value for determining customs values. The aspects examined are determining the transaction value in the event of successive transactions, applying the transaction value in the event of related parties and determining the transaction value elements.

Due to corona, the PhD defences do not take place publicly in the usual way in the Senate Hall or in the Professor Andries Querido Room. The candidates will defend their dissertation either in a small group or online.