Opinion of the Advocate General — ECLI:EU:C:2002:165
Date: 2002-03-12
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Customs Union;Value for customs purposes
Procedure: Reference for a preliminary ruling
Origin: United Kingdom

Summary of the Judgment 
1. Common Customs Tariff — Customs value — Transaction value — Deter­
mination — Buying commission not deducted from the value declared and not shown 
separately from the selling price of the goods in the import declaration — Whether 
included 
(Council Regulation No 2913/92, Arts 29, 32 and 33) 
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SUMMARY — CASE C-379/00 
2. Customs union — Customs declarations — Post-clearance verification — Incom­
plete import declaration as a result of inadvertent error by the declarant — Revision 
by customs authorities — Definitive 
(Council Regulation No 2913/92, Art. 78(3)) 
1. Articles 29, 32 and 33 of Regulation 
No 2913/92 establishing the Commu­
nity Customs Code must be construed 
as meaning that a buying commission 
which is included in the customs value 
declared and is not shown separately 
from the selling price of the goods in 
the import declaration must be con­
sidered to be part of the transaction 
value within the meaning of Article 29 
of the customs code and is, therefore, 
dutiable. 
(see paras 17, 25, operative part 1) 
2. In a situation where the customs auth­
orities have agreed to undertake revi­
sion of an import declaration and have 
adopted a decision 'regularising the 
situation' within the meaning of 
A r t i c l e 7 8 ( 3 ) of R e g u l a t i o n 
No 2913/92 establishing the Commu­
nity Customs Code taking account of 
the fact that the declaration was 
incomplete as a result of an inadvertent 
error by the declarant, those authorities 
may not go back on that decision. 
(see paras 24-25, operative part 2) 
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