ECJ For the purposes of determining the customs value of harvest seed produced from basic seed supplied by the buyer, there should be added to the price paid or payable, in accordance with Article 8(1)(b)(i) of Council Regulation No 1224/80, licence fees which the buyer has to pay to the breeder of the basic seed in respect of the propagation of that seed, even where the breeder’s service has been performed within the customs territory of the Community.
In the first place, such licence fees must be attributed to the purchase of the basic seed, and form part of the price payable for that seed, which is then incorporated in the imported goods; in the second place there is no general principle which excludes from customs valuation services provided and goods produced within the customs territory of the Community.
Citations:
C-116/89, [1991] EUECJ C-116/89
Links:
European, Customs and Excise
Updated: 01 June 2022; Ref: scu.160259