- The Court of Justice of the European Union is asked to rule on a first-sale-for-export case involving the textile and apparel industry.
- Goods manufactured in Asia were sold by an Asian supplier to a Swiss entity and subsequently to Massimo Dutti.
- The goods were shipped directly from Asia to Spain, with some released for free circulation and others placed in customs warehousing. Massimo Dutti declared the first sale price as the customs value, but the Spanish customs authorities rejected this and assessed duties based on the second sale price.
- The Court is asked to clarify whether the term “sale-for-export” should be interpreted geographically or commercially. Previous guidance provided criteria for demonstrating that goods were sold for export to the EU’s customs territory, but in this case, the goods could be marketed both within and outside the EU.
- The Court’s case law suggests that physical introduction into the EU’s customs territory is sufficient.
Source Curia
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