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published_at: '2026-07-19T22:00:00Z'
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updated_at: '2026-07-25T21:03:54Z'
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provenance:
  doc_id: 62025TA0224
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  - Court of Justice of the European Union
  doc_type: case-law
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title: 'Case T-224/25, VÁM4ALL: Judgment of the General Court (Fifth Chamber, sitting
  with five judges) of 3 June 2026 (request for a preliminary ruling from the Kúria –
  Hungary) – VÁM4ALL Kft. felszámolás alatt v Nemzeti Adó- és Vámhivatal Fellebbviteli
  Igazgatósága (Reference for a preliminary ruling – Customs union – Union Customs
  Code – Method for determining the customs value – Declared transaction value – Article 15
  of Regulation (EU) No 952/2013 – Article 140 of Implementing Regulation (EU) 2015/2447 –
  Secondary methods – Article 74 of Regulation No 952/2013 – Residual or fall-back
  method – Article 144 of Implementing Regulation 2015/2447 – Importation of bulk
  goods – Lack of proof of actual payment – Insufficient data on the essential characteristics
  of the goods – Use of data available in the national database – Simple arithmetic
  mean of unit prices)'
---

# Case T-224/25, VÁM4ALL: Judgment of the General Court (Fifth Chamber, sitting with five judges) of 3 June 2026 (request for a preliminary ruling from the Kúria – Hungary) – VÁM4ALL Kft. felszámolás alatt v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling – Customs union – Union Customs Code – Method for determining the customs value – Declared transaction value – Article 15 of Regulation (EU) No 952/2013 – Article 140 of Implementing Regulation (EU) 2015/2447 – Secondary methods – Article 74 of Regulation No 952/2013 – Residual or fall-back method – Article 144 of Implementing Regulation 2015/2447 – Importation of bulk goods – Lack of proof of actual payment – Insufficient data on the essential characteristics of the goods – Use of data available in the national database – Simple arithmetic mean of unit prices)

## TL;DR
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## Key Points
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## Details
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## Source
元記事: [Case T-224/25, VÁM4ALL: Judgment of the General Court (Fifth Chamber, sitting with five judges) of 3 June 2026 (request for a preliminary ruling from the Kúria – Hungary) – VÁM4ALL Kft. felszámolás alatt v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling – Customs union – Union Customs Code – Method for determining the customs value – Declared transaction value – Article 15 of Regulation (EU) No 952/2013 – Article 140 of Implementing Regulation (EU) 2015/2447 – Secondary methods – Article 74 of Regulation No 952/2013 – Residual or fall-back method – Article 144 of Implementing Regulation 2015/2447 – Importation of bulk goods – Lack of proof of actual payment – Insufficient data on the essential characteristics of the goods – Use of data available in the national database – Simple arithmetic mean of unit prices)](https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62025TA0224) — published 2026-07-19T22:00:00Z