On 10 September and 9 July, the European Court of Justice (ECJ) issued two decisions on customs valuation matters, both relating to assists that have to be included in the customs value. The most recent case C-509/19 ‘BMW Bayerische Motorenwerke AG’ (BMW) deals with EU developed software incorporated in electronic components, whereas the earlier case C-76/19 ‘Curtis Balkan’ EOOD’ (Curtis Balkan) regards the inclusion of royalties paid for manufacturing know-how for post-importation production with imported components.
Source: PwC NL
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