The appellant imported clothing manufactured outside the EU, along with hangers supplied by a third party. The manufacturers were re-imbursed the cost of acquiring the hangers, but the appellants had agreed an inflated price with the hanger suppliers, taking a rebate of the difference. The Revenue had successfully argued that the customs value should not allow for the rebate.
Held: The Regulations provided that ‘the customs value of imported goods ‘shall be the transaction value, that is, the price actually paid or payable for the goods when sold for export to the customs territory of the Community, adjusted, where necessary, in accordance with Articles 32 and 33’. Asda argued for a purposive interpretation of the Regulation.
Moore-Bick, Gloster, Vos LJJ
[2014] EWCA Civ 317
Bailii
Council Regulation (EEC) No 2913/92
England and Wales
Citing:
At FTTTx – Asda Stores Ltd v Revenue and Customs FTTTx 3-May-2012
FTTTx IMPORT DUTY – customs value – clothing imported together with hangers etc -hangers supplied to overseas supplier of clothing by separate overseas hanger supplier nominated by UK importer – price for hangers . .
At UTTC – HMRC v Asda Stores Ltd UTTC 8-May-2013
UTTC IMPORT DUTY – customs value – Articles 29 and 32 of Community Customs Code (Regulation 2913/92). . .
Cited – Hauptzollamt Itzehoe v HJ Repenning Gmbh ECJ 12-Jun-1986
ECJ Article 3(1) of Council Regulation No 1224/80 on the valuation of goods for customs purposes must be interpreted as meaning that where goods bought free of defects are damaged before being released for free . .
Cited – Unifert Handels GmbH, Warendorf v Hauptzollamt Munster ECJ 6-Jun-1990
ECJ Common Customs Tariff – Customs value – Transaction value – Determination – Parties to the contract of sale established in the Community – Not material – Successive sales at different prices – Choices open to . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise, European
Updated: 02 December 2021; Ref: scu.523294
