ECJ Where an all-inclusive price has been paid for transport to a point beyond the place of introduction into the customs territory of the Community, and the goods have been carried using several different means of transport, the cost of transport referred to in Article 8(1)(e)(i) of Regulation No 1224/80 on the valuation of goods for customs purposes must be calculated either by deducting the cost of transport within the customs territory of the Community, determined on the basis of the schedule of freight rates normally applied, from the price actually paid or payable, or by determining the cost of transport to the place of introduction of the goods into the customs territory of the Community directly on the basis of the rates normally applied. It is for the national authorities to choose the criterion which is more likely to avoid arbitrary and fictitious values.
The proportional assessment of costs according to the distance covered outside and inside the Community required under Article 15(2)(a) of Regulation No 1224/80 when the goods are carried ‘by the same means of transport’ is precluded in cases where several means of transport are used involving the application of different schedules of freight rates. Since container transport may be effected in different ways and the cost varies depending on the way chosen, it cannot be regarded as a ‘means of transport’ within the meaning of Article 15(2)(a) of the regulation.
Citations:
C-17/89, [1990] EUECJ C-17/89
Links:
European
Updated: 01 June 2022; Ref: scu.160196