- Case Background: The case involves an appeal by the Director of the Burgas Regional Customs Directorate against a judgment from the Burgas Administrative Court, which annulled a customs decision regarding the valuation of a passenger car imported from Canada by Lidikar OOD.
- Legal Questions: The Varhoven administrativen sad (Supreme Administrative Court of Bulgaria) has referred two key questions to the Court of Justice of the European Union (CJEU) regarding the interpretation of Article 74(3) of Regulation (EU) No 952/2013, specifically whether the export value declared from a non-member country can be considered “data available in the customs territory of the Union” and if it can be used as a reasonable means for determining customs value.
- Discrepancy in Valuation: The customs authority found a significant discrepancy between the declared value of CAD 3,310 in Bulgaria and the CAD 15,889 value reported by Canadian customs, leading to doubts about the accuracy of the declared customs value.
- Regulatory Framework: The request for a preliminary ruling references various provisions of EU law, including the Union Customs Code and related regulations, as well as international agreements like GATT 1994 and the Customs Valuation Agreement, which guide customs valuation practices.
- Importance of Interpretation: The outcome of this case is crucial for establishing how customs authorities can determine the value of imported goods and what constitutes reasonable means for valuation, impacting future customs practices and compliance within the EU.
Source Curia
