In business practice, the question regularly arises as to how to deal with intra-group transfer prices from a customs value point of view, especially when they are subsequently increased or decreased. In our newsletter no. 22/2022, we have already informed you about the judgment of the Federal Fiscal Court of May 17, 2022, VII R 2/19 ( Hamamatsu ). As a result, the BFH ruled that in the present case a downward adjustment of the transfer price does not lead to a refund of the import duties.
Source: awb-international.de
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