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Document 62009CA0354

    Case C-354/09: Judgment of the Court (Eighth Chamber) of 15 July 2010 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Gaston Schul BV v Staatssecretaris van Financiën (Community Customs Code — Article 33 — Value of goods for customs purposes — Inclusion of the customs duties — Delivery term ‘Delivered Duty Paid’ )

    SL C 246, 11.9.2010, p. 11–11 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    11.9.2010   

    EN

    Official Journal of the European Union

    C 246/11


    Judgment of the Court (Eighth Chamber) of 15 July 2010 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Gaston Schul BV v Staatssecretaris van Financiën

    (Case C-354/09) (1)

    (Community Customs Code - Article 33 - Value of goods for customs purposes - Inclusion of the customs duties - Delivery term ‘Delivered Duty Paid’)

    2010/C 246/17

    Language of the case: Dutch

    Referring court

    Hoge Raad der Nederlanden

    Parties to the main proceedings

    Applicant: Gaston Schul BV

    Defendant: Staatssecretaris van Financiën

    Re:

    Interpretation of Article 33(1)(f) and Article 220 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) — Customs value — Contract containing the term of delivery ‘Delivered Duty Paid’ concluded on the assumption that no customs duties would be payable — Amount not mentioned — Exclusion from or inclusion in the customs value

    Operative part of the judgment

    The condition specified in Article 33 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, to the effect that import duties must be ‘shown separately’ from the price actually paid or payable for the imported goods, is satisfied in the case where the parties to the contract have agreed that those goods are to be delivered DDP (‘Delivered Duty Paid’) and have incorporated that information in the customs declaration but, by reason of a mistake as to the preferential origin of those goods, have failed to state the amount of the import duties.


    (1)  OJ C 282, 21.11.2009.


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