BFH came to the following conclusion :
When compensating products are re-imported after outward processing, the transport costs to the place where the goods are brought into the customs territory of the Union in accordance with Article 71 (1) (e) (i) UZK must be included in the customs value and the costs for the outside of the customs territory processing process carried out by the Union (Article 86 (5) UZK).
The Senate saw no reason to refer the case to the ECJ.
Source: awb-international.de
