Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 17 May 2023 — G GmbH v Hauptzollamt H

(Case C-307/23, G GmbH)

(2023/C 261/22)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant and appellant on a point of law: G GmbH

Defendant and respondent in the appeal on a point of law: Hauptzollamt H

Question referred

Must the cost of production, in the customs territory of the European Union, of printing templates for labels be added to the transaction value under Article 32(1)(a)(ii) or Article 32(1)(b)(iv) of the Customs Code (1) if the buyer established in the customs territory of the European Union makes the printing templates available free of charge in electronic form to the suppliers in the third country?

(1)  Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1).