Context
Customs valuation – Transaction value of imported goods – Concept of ‘condition of sale’ – Payment in return for the granting of an exclusive distribution right
Decision
Article 29(1) and (3)(a) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as meaning that a payment made for a limited period of time by the buyer of imported goods to the seller of those goods, in return for the granting by the seller of an exclusive right to distribute those goods in a given territory, calculated on the basis of the turnover achieved in that territory, must be included in the customs value of those goods.
The exclusivity payment must be included in the customs value of the imported goods.
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