A German referral asking whether development costs, for software that has been produced in the European Union, made available to the seller by the buyer free of charge and installed on imported control units, should be added to the transaction value for the imported product pursuant to Article 71(1)(b) of Regulation (EU) No 952/2013 laying down the Union Customs Code if they are not included in the price actually paid or payable for the imported products?
Source EY
See our summary of the questions HERE
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