# C_2005315EN.01000401.xml

| 10.12.2005 | EN | Official Journal of the European Union | C 315/4 |
| ---------- | -- | -------------------------------------- | ------- |

---

JUDGMENT OF THE COURT

(Second Chamber)

of 20 October 2005

in Case C-468/03: reference for a preliminary ruling from the VAT and Duties Tribunal, London Overland Footwear Ltd v Commissioners of Customs & Excise( 1 )

(Common customs tariff - Import customs duties - Declared customs value including a buying commission - Payment of customs duty on full amount declared - Revision of the customs declaration - Conditions - Refund of customs duties paid on the buying commission)

(2005/C 315/07)

Language of the case: English

In Case C-468/03: reference for a preliminary ruling under Article 234 EC from the VAT and Duties Tribunal, London (United Kingdom), made by decision of 29 September 2003, received at the Court on 6 November 2003, in the proceedings between Overland Footwear Ltd and Commissioners of Customs & Excise — the Court (Second Chamber), composed of C.W.A. Timmermans and J. Makarczyk, Presidents of Chambers, C. Gulmann (Rapporteur), R. Schintgen and J. Klučka, Judges; M. Poiares Maduro, Advocate General; K. Sztranc, Administrator, for the Registrar, gave a judgment on 20 October 2005, the operative part of which is as follows:

| 1. | Articles 29, 32 and 33 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as meaning that a buying commission included in the declared customs value and not distinguished from the sale price of the goods in the customs declaration is to be regarded as forming part of the transaction value within the meaning of Article 29 of the Code and therefore dutiable. |
| -- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |

| 2. | On a proper interpretation of Articles 78 and 236 of Regulation No 2913/92:
—
after the release of the imported goods, the customs authorities, presented with an application from the declarant seeking revision of his customs declaration in relation to those goods, are required, subject to the possibility of a subsequent court action, either to reject the application by a reasoned decision or to carry out the revision applied for; —
where they find, at the conclusion of that revision, that the declared customs value erroneously included a buying commission, they are required to regularise the situation by reimbursing the import duties applied to that commission. | — | after the release of the imported goods, the customs authorities, presented with an application from the declarant seeking revision of his customs declaration in relation to those goods, are required, subject to the possibility of a subsequent court action, either to reject the application by a reasoned decision or to carry out the revision applied for; | — | where they find, at the conclusion of that revision, that the declared customs value erroneously included a buying commission, they are required to regularise the situation by reimbursing the import duties applied to that commission. |
| -- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | - | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | - | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| — | after the release of the imported goods, the customs authorities, presented with an application from the declarant seeking revision of his customs declaration in relation to those goods, are required, subject to the possibility of a subsequent court action, either to reject the application by a reasoned decision or to carry out the revision applied for; | | | | |
| — | where they find, at the conclusion of that revision, that the declared customs value erroneously included a buying commission, they are required to regularise the situation by reimbursing the import duties applied to that commission. | | | | |

---

( 1 )  OJ C 7, 10.01.2004.

---