Case C‑116/12

Ioannis Christodoulou and Others

v

Elliniko Dimosio

(Request for a preliminary ruling from the Diikitiko Protodikio Serron)

‛Customs value — Goods exported to a third country — Export refunds — Processing in the exporting country regarded as non-substantial — Re-export of goods to the European Union — Determination of the customs value — Transaction value’

Summary — Judgment of the Court (Sixth Chamber), 12 December 2013

1. Customs union — Common Customs Tariff — Value for customs purposes — Transaction value — Determination — Goods imported on the basis of a contract described as a contract of sale, which in fact is a working or processing contract — Included — Determination of the origin of the goods — No effect

   (Council Regulation No 2913/92, Arts 24, 29 and 32)

2. Customs union — Common Customs Tariff — Value for customs purposes — Transaction value — Determination — Value of the export refund of a product — Refund wrongfully obtained by artificially creating the conditions required to benefit from that advantage — Included

   (Council Regulation No 2913/92, Arts 29 and 32)

1.  Articles 29 and 32 of Regulation No 2913/92 establishing the Community Customs Code must be interpreted as applying to the determination of the customs value of goods imported on the basis of a contract which, although described as a contract of sale, in fact proves to be a working or processing contract. For the purposes of that determination, it is immaterial whether the working or processing operations satisfy the conditions laid down in Article 24 of that regulation, so that the goods concerned may be regarded as originating in the country where those operations took place.

   (see paras 51, 55, 60, operative part 1)

2.  Articles 29 and 32 of Regulation No 2913/92 establishing the Community Customs Code must be interpreted as meaning that, when the customs value is determined, account must be taken of the value of the export refund which a product has benefited from and which was obtained by putting into effect a practice involving the application of provisions of EU law with the aim of wrongfully securing an advantage.

   An importer who has artificially placed himself in a situation making him eligible for export refunds is obliged to pay the duties on the products concerned, without prejudice, where appropriate, to administrative, civil or criminal penalties provided for by national law.

   (see paras 68, 70, operative part 2)