5Th Avenue Products Trading (Customs Union – Transaction Value of Imported Goods – Concept of ‘Condition of Sale’ – Judgment): ECJ 19 Nov 2020

Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Community Customs Code – Article 29(1) and (3)(a) – Article 32(1)(c) and (5)(b) – Regulation (EEC) No 2454/93 – Article 157(2) – Customs valuation – Transaction value of imported goods – Concept of ‘condition of sale’ – Payment in return for the granting of an exclusive distribution right

Citations:

C-775/19, [2020] EUECJ C-775/19, ECLI:EU:C:2020:948

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 10 November 2022; Ref: scu.660639