ECJ Customs – C-775/19 (5th AVENUE Products Trading GmbH) – Preliminary ruling – Customs valuation of royalties paid for exclusive distribution rights

This ECJ decision of this case will be issued on November 19, 2020.

Concerns payments made by the purchaser of a good for four years, once a year, according to his sales proceeds in addition to the payment of the purchase price for that good

– in a specific area,

– for the first time in all respects,

– if only and

– over a long period of time

sales, royalties and license fees within the meaning of Article 32 (1) (c) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (CCC) , which according to Article 32 (5) (b) CCC in conjunction with Article 157 (2) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down certain provisions for the implementation of the Customs Code (CCC-UVO ) must be added to the price actually paid or payable for the imported goods?

Should such reimbursements, where appropriate, be added only on a pro rata basis to the price paid or payable for the imported goods, and if so, according to what criterion?

 

Source Curia

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