«(Common Customs Tariff – Customs value – Determination of the transaction value – Interest payable under a financing arrangement – Exclusion – Conditions – Interest distinguished from the price actually paid or payable – Declaration not mentioning the interest due or paid)»
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(Commission Regulation No 1495/80, Art. 3(2)(a))
JUDGMENT OF THE COURT (Fifth Chamber)
20 November 2003 (1)
((Common Customs Tariff – Customs value – Determination of the transaction value – Interest payable under a financing arrangement – Exclusion – Conditions – Interest distinguished from the price actually paid or payable – Declaration not mentioning the interest due or paid))
In Case C-152/01,
REFERENCE to the Court under Article 234 EC by the Bundesfinanzhof (Germany) for a preliminary ruling in the proceedings pending before that court between Kyocera Electronics Europe GmbHand
Hauptzollamt Krefeld, on the interpretation of Article 3(2)(a) of Commission Regulation (EEC) No 1495/80 of 11 June 1980 implementing certain provisions of Council Regulation (EEC) No 1224/80 on the valuation of goods for customs purposes (OJ 1980 L 154, p. 14), as amended by Commission Regulation (EEC) No 220/85 of 29 January 1985 (OJ 1985 L 25, p. 7),THE COURT (Fifth Chamber),,
after considering the written observations submitted on behalf of:
having regard to the report of the Judge-Rapporteur,
after hearing the Opinion of the Advocate General at the sitting on 23 January 2003,
gives the following
On those grounds,
THE COURT (Fifth Chamber),
in answer to the questions referred to it by the Bundesfinanzhof by order of 1 March 2001, hereby rules:
Jann |
Timmermans |
von Bahr |
R. Grass |
V. Skouris |
Registrar |
President |