The customs value of goods often consists of more than just the price invoiced. Transport costs are not the only other items to be considered. In particular, if the buyer provides the manufacturer of the goods in the third country with objects or intangible assets free of charge, these may impact on the ultimate customs value. The ECJ has now decided, in its judgment of 10 September 2020 (C-509/19 – BMW), that this “impact” is not restricted to intangible assets developed outside the EU.
Source KMLZ
See also
- ECJ C-509/19 (BMW) – Customs duties; Transaction value for the imported product
- Recent decisions of the ECJ on assists to be included in the customs value
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