# C_2018005EN.01000601.xml

| 8.1.2018 | EN | Official Journal of the European Union | C 5/6 |
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8.1.2018

EN

Official Journal of the European Union

C 5/6

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Judgment of the Court (Fifth Chamber) of 9 November 2017 (request for a preliminary ruling from the Augstākā tiesa — Latvia) — Valsts ieņēmumu dienests v ‘LS Customs Services’ SIA

(Case C-46/16) (1)

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((Reference for a preliminary ruling - Customs union - Regulation (EEC) No 2913/92 - Community Customs Code - Non-Community goods - External Community customs transit procedure - Unlawful removal from customs supervision of goods liable to import duties - Determination of the customs value - Article 29(1) - Conditions for the application of the transaction value method - Articles 30 and 31 - Choice of the method for determining the customs value - Obligation imposed upon the customs authorities to state reasons for the chosen method))

(2018/C 005/07)

Language of the case: Latvian

Referring court

Referring court

Augstākā tiesa

Parties to the main proceedings

Parties to the main proceedings

Applicant: Valsts ieņēmumu dienests

Applicant:

Defendant:‘LS Customs Services’ SIA

Defendant:

Operative part of the judgment

Operative part of the judgment

| 1. | Article 29(1) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 955/1999 of the European Parliament and of the Council of 13 April 1999, must be interpreted as meaning that the method for determining customs value laid down by that provision is not applicable to goods that were not sold for export to the European Union. |
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1.

Article 29(1) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 955/1999 of the European Parliament and of the Council of 13 April 1999, must be interpreted as meaning that the method for determining customs value laid down by that provision is not applicable to goods that were not sold for export to the European Union.

| 2. | Article 31 of Regulation No 2913/92, as amended by Regulation No 955/1999, read in conjunction with Article 6(3) of that regulation, as amended, must be interpreted as meaning that the customs authorities are obliged to state, in their decision fixing the amount of import duties due, the reasons leading them to set aside the methods for determining customs value set out in Articles 29 and 30 of that regulation, as amended, before they could decide to apply the method laid down in Article 31 of that regulation, as amended, and the data on the basis of which the customs value of the goods was calculated, in order to enable the person concerned to assess whether that decision is well founded and to decide in full knowledge of the circumstances whether it is worthwhile for him to bring an action against it. It is for the Member States, exercising their procedural autonomy, to regulate the consequences of a failure by the customs authorities to fulfil their obligation to state reasons and to determine whether and to what extent such a failure may be remedied in the course of legal proceedings, subject to observance of the principles of equivalence and effectiveness. |
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2.

Article 31 of Regulation No 2913/92, as amended by Regulation No 955/1999, read in conjunction with Article 6(3) of that regulation, as amended, must be interpreted as meaning that the customs authorities are obliged to state, in their decision fixing the amount of import duties due, the reasons leading them to set aside the methods for determining customs value set out in Articles 29 and 30 of that regulation, as amended, before they could decide to apply the method laid down in Article 31 of that regulation, as amended, and the data on the basis of which the customs value of the goods was calculated, in order to enable the person concerned to assess whether that decision is well founded and to decide in full knowledge of the circumstances whether it is worthwhile for him to bring an action against it. It is for the Member States, exercising their procedural autonomy, to regulate the consequences of a failure by the customs authorities to fulfil their obligation to state reasons and to determine whether and to what extent such a failure may be remedied in the course of legal proceedings, subject to observance of the principles of equivalence and effectiveness.

| 3. | Article 30(2)(a) of Regulation No 2913/92, as amended by Regulation No 955/1999, must be interpreted as meaning that, before it can set aside the method for determining customs value laid down by that provision, the competent authority is not required to ask the producer to provide it with the information necessary for the application of that method. That authority is, however, required to consult all the information sources and databases available to it. It must also allow the economic operators concerned to provide it with any information which may contribute to determining the customs value of the goods pursuant to that provision. |
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3.

Article 30(2)(a) of Regulation No 2913/92, as amended by Regulation No 955/1999, must be interpreted as meaning that, before it can set aside the method for determining customs value laid down by that provision, the competent authority is not required to ask the producer to provide it with the information necessary for the application of that method. That authority is, however, required to consult all the information sources and databases available to it. It must also allow the economic operators concerned to provide it with any information which may contribute to determining the customs value of the goods pursuant to that provision.

| 4. | Article 30(2) of Regulation No 2913/92, as amended by Regulation No 955/1999, must be interpreted as meaning that the customs authorities are not required to state reasons why the methods set out in subparagraphs (c) and (d) of that provision are not to be applied, if they determine the customs value of the goods on the basis of the transaction value of similar goods in accordance with Article 151(3) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92, as amended by Commission Regulation (EC) No 1762/95 of 19 July 1995. |
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4.

Article 30(2) of Regulation No 2913/92, as amended by Regulation No 955/1999, must be interpreted as meaning that the customs authorities are not required to state reasons why the methods set out in subparagraphs (c) and (d) of that provision are not to be applied, if they determine the customs value of the goods on the basis of the transaction value of similar goods in accordance with Article 151(3) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92, as amended by Commission Regulation (EC) No 1762/95 of 19 July 1995.

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(1)  OJ C 111, 29.3.2016

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