Roadtrip through ECJ Customs Cases – Focus on “Customs Valuation” (Taxable amount for VAT purposes)

The value of goods as defined per the Customs Legislation (”Customs Value”) is important for determining the taxable amount for VAT purposes.

Relevant articles in the EU VAT Directive 2006/112/EC

Article 85
In respect of the importation of goods, the taxable amount shall be the value for customs purposes, determined in accordance with the Community provisions in force.

Article 86
1. The taxable amount shall include the following factors, in so far as they are not already included:
(a) taxes, duties, levies and other charges due outside the Member State of importation, and those due by reason of importation, excluding the VAT to be
levied;
(b) incidental expenses, such as commission, packing, transport and insurance costs, incurred up to the first place of destination within the territory of the Member State of importation as well as those resulting from transport to another place of destination within the Community, if that other place is known when the chargeable event occurs.
2. For the purposes of point (b) of paragraph 1, “first place of destination” shall mean the place mentioned on the consignment note or on any other document under which the goods are imported into the Member State of importation. If no such mention is made, the first place of destination shall be deemed to be the place of the first transfer of cargo in the Member State of importation.

ECJ Cases – Decided

The below cases are ”Customs” cases