Judgment — ECLI:EU:C:2017:984
Date: 2017-12-20
Language of the case: German
Court formation: First Chamber
Subject matter: Free movement of goods;Customs Union
Procedure: Reference for a preliminary ruling;Reference for a preliminary ruling - decision unnecessary
Origin: Germany

Summary — Judgment of the Court (First Chamber), 20 December 2017 Customs union — Common Customs Tariff — Value for customs purposes — Transaction value — Determination — Agreed transaction value, composed of an amount initially invoiced and declared and a flat-rate adjustment — Precluded (Council Regulation No 2913/92, Arts 28 to 31) Articles 28 to 31 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 82/97 of the European Parliament and of the Council of 19 December 1996, must be interpreted as meaning that they do not permit an agreed transaction value, composed of an amount initially invoiced and declared and a flat-rate adjustment made after the end of the accounting period, to form the basis for the customs value, without it being possible to know at the end of the accounting period whether that adjustment would be made up or down. (seeparas 35, operative part)