ECJ Customs value – Goods exported to a third country – Export refunds – Processing in the exporting country regarded as non-substantial – Re-export of goods to the European Union – Determination of the customs value – Transaction value
C-116/12, [2013] EUECJ C-116/12
Bailii
European, Customs and Excise
Updated: 27 November 2021; Ref: scu.518967