Keywords
Summary

Keywords

Common Customs Tariff – Value for customs purposes – Transaction value – Determination

(Council Regulation No 2913/92, Art. 32(1))

Summary

In order to determine the customs value of imports of computers equipped by the seller with software for one or more operating systems made available by the buyer to the seller free of charge, in accordance with Article 32(1)(b) or (c) of Regulation No 2913/92 establishing the Community Customs Code, the value of the software must be added to the transaction value of the computers if the value of the software has not been included in the price actually paid or payable for those computers.

The same is true when the national authorities accept as the transaction value, in accordance with Community law, the price of a sale other than that made by the Community purchaser. In such cases, ‘buyer’ for the purposes of that article must be understood to mean the buyer who concluded that other sale.

(see paras 37-38, operative part)