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Document 61989CJ0011
Sommarju tas-sentenza
Sommarju tas-sentenza
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Common Customs Tariff - Customs value - Transaction value - Determination - Parties to the contract of sale established in the Community - Not material - Successive sales at different prices - Choices open to importer - Demurrage charges - Included in the cost of transport - "Buying commission" paid by the buyer to the seller - Included in the transaction value - Quantity of goods unloaded smaller than quantity purchased, without affecting stipulated purchase price - Not material
( Council Regulation No 1224/80, Arts 3(1 ) and 8(1)(e ); Council Directive 79/695, Art . 8(1 ) )
The definition of the transaction value in Article 3(1 ) of Regulation No 1224/80 on the valuation of goods for customs purposes, according to which that value corresponds to the "price actually paid or payable for the goods when sold for export in the customs territory of the Community", takes no account of the place of establishment of the parties to the contract of sale . The price stipulated in a contract of sale concluded between persons established in the Community may, therefore, be regarded as the transaction value within the meaning of that provision .
Where, in successive sales of goods, more than one price actually paid or payable fulfils the requirements laid down in Article 3(1 ) of Regulation No 1224/80, any of those prices may be chosen by the importer for the purposes of determining the transaction value . If the importer has referred to one of those prices in the customs value declaration, he may not correct the declaration after the goods have been released for free circulation, in accordance with Article 8(1 ) of Council Directive 79/695/EEC of 24 July 1979 on the harmonization of procedures for the release of goods for free circulation .
Demurrage charges, in other words compensation payable for keeping vessels in port, form part of the cost of transport within the meaning of Article 8(1)(e ) of Regulation No 1224/80 and, consequently, are to be added to the price actually paid or payable in order to determine the customs value .
A payment made by the buyer to the seller, invoiced separately and described as a "buying commission", forms part of the price actually paid or payable for the imported goods .
The price actually paid or payable should not be reduced proportionately where a discrepancy is found between the quantity of goods unloaded and the quantity purchased which does not exceed the weight discrepancy allowance agreed upon between the parties and does not lead to a reduction of the stipulated purchase price .