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ECJ Customs Case T-28/25 (B GmbH & Co. KG): Transaction Value and Customs Duties

  • Appeal before the Bundesfinanzhof regarding back taxes on import duties.
  • Request for a preliminary ruling on interpretation of EU law concerning the Customs Code, specifically the calculation of the transaction value.
  • Questions regarding the inclusion of costs for printing templates in the transaction value.
  • Question regarding the interpretation of “value of the materials incorporated in the imported goods” and whether it includes the value of intellectual performance carried out in the EU.
  • Question regarding the inclusion of purchase commissions in the value of additional goods.
  • Question regarding the classification of goods as a set or assortment.

Source: ecer.minbuza.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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