Kyocera Electronics Europe GmbH v Hauptzollamt Krefeld: ECJ 20 Nov 2003

ECJ Common Customs Tariff – Customs value – Determination of the transaction value – Interest payable under a financing arrangement – Exclusion – Conditions – Interest distinguished from the price actually paid or payable – Declaration not mentioning the interest due or paid.

Citations:

C-152/01, [2003] EUECJ C-152/01

Links:

Bailii

European, Customs and Excise

Updated: 08 June 2022; Ref: scu.188350