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 circulation the price actually paid or payable, on which the transaction value is based, must be reduced in proportion to the damage suffered.
Citations:
R-183/85, [1986] EUECJ R-183/85
Links:
Statutes:
Council Regulation No 1224/80 3(1)
Cited by:
Applied – 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 . .
Cited – Asda Stores Ltd v Revenue and Customs CA 27-Mar-2014
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 . .
Cited – 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). . .
Lists of cited by and citing cases may be incomplete.
European, Customs and Excise
Updated: 21 June 2022; Ref: scu.215443