- The European Court of Justice (ECJ) issued two rulings (C-500/24 and C-348/24) on the concept of “sale for export” in customs valuation law, involving successive sales under customs warehousing procedures.
- In case C-500/24 (Massimo Dutti), the ECJ decided that the relevant sale for customs value is the second sale (from ITX to Massimo Dutti), not the first sale (from Asian manufacturers to ITX).
- The court reasoned that the first sale did not definitively determine the goods’ destination as the EU, as the final marketing location was not fixed at that time.
- The ECJ clarified that the transaction value must reflect a price for export to the EU, and the goods’ destination must be established at the time of sale.
- These rulings, though based on previous customs law, remain partly relevant under current regulations.
Source: awb-international.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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