Judgment of the Court (Tenth Chamber) of 11 May 2017 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — The Shirtmakers BV v Staatssecretaris van Financiën

(Case C-59/16) (1)

((Reference for a preliminary ruling - Customs union - Regulation (EEC) No 2913/92 - Community Customs Code - Article 32(1)(e)(i) - Customs value - Transaction value - Determination - Concept of ‘cost of transport’))

(2017/C 239/15)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: The Shirtmakers BV

Defendant: Staatssecretaris van Financiën

Operative part of the judgment

Article 32(1)(e)(i) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as meaning that the concept of ‘cost of transport’, within the meaning of that provision, includes the supplement charged by the forwarding agent to the importer, corresponding to that agent’s profit margin and costs, in respect of the service which it provided in organising the transport of the imported goods to the customs territory of the European Union.

(1)  OJ C 145, 25.4.2016.