On 25 March 2026, the General Court delivered an important judgment in Case T‑296/25 (Lidikar), confirming that export price information provided by the customs authorities of a third country may be used by EU customs authorities when determining the customs value of imported goods under the residual method. The judgment provides practical guidance on the scope of Articles 74(3) UCC and 140 of the Implementing Regulation, particularly in post‑clearance audit cases involving alleged undervaluation. Background…