62023CJ0782_SUM
Case C‑782/23
‘Tauritus’ UAB
v
Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos
(Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas)
Judgment of the Court (Third Chamber) of 15 May 2025
(Reference for a preliminary ruling – Customs union – Union Customs Code – Method for determining the customs value – Article 70 – Transaction value – Goods imported on the basis of a provisional purchase price – Definitive price dependent on various factors not known on the date of acceptance of the customs declaration)
Customs union – Common Customs Tariff – Customs value – Transaction value – Determination – Goods imported on the basis of a provisional purchase price – Final price dependent on various factors beyond the control of the parties and not known on the date of acceptance of the customs declaration – Included – Use of the simplified customs declaration procedure
(European Parliament and Council Regulation 952/2013, Arts 15(2)(a), 70, 73, 74(2) and (3), 166 and 167; Commission Regulation 2015/2446, Art. 71(1))
(see paragraphs 51-77, operative part)
See the text of the decision.