Keywords

Summary



Keywords

1 . COMMON CUSTOMS TARIFF - VALUE FOR CUSTOMS PURPOSES - NORMAL PRICE OF GOODS - DETERMINATION - INVOICE PRICE - REDUCTION BY THE NATIONAL AUTHORITIES - NOT PERMISSIBLE

( REGULATION NO 803/68 OF THE COUNCIL ; REGULATION NO 375/69 OF THE COMMISSION )

2 . COMMON CUSTOMS TARIFF - VALUE FOR CUSTOMS PURPOSES - NORMAL PRICE OF GOODS - DETERMINATION - SCOPE - DUTY OF NATIONAL ADMINISTRATIVE AUTHORITIES TO ACCEPT FOR OTHER PURPOSES THE VALUATION FOR CUSTOMS PURPOSES - NONE - SUPPRESSION OF ILLEGAL TRANSFERS OF CAPITAL - APPLICATION OF NATIONAL FINANCIAL OR FISCAL LEGISLATION

( REGULATION NO 803/68 OF THE COUNCIL ; REGULATION NO 375/69 OF THE COMMISSION )

3 . INTERNATIONAL AGREEMENTS - AGREEMENT BETWEEN THE EEC AND THE SWISS CONFEDERATION - QUANTITATIVE RESTRICTIONS - MEASURES HAVING AN EQUIVALENT EFFECT - PROHIBITION - INFRINGEMENT - NONE - APPLICATION OF PENAL SANCTIONS TO AN IMPORTER WHO HAS STRICTLY OBSERVED THE COMMUNITY RULES RELATING TO VALUE FOR CUSTOMS PURPOSES

( AGREEMENT BETWEEN THE EEC AND THE SWISS CONFEDERATION , ART . 13 ; REGULATION NO 375/69 OF THE COMMISSION )

Summary

1 . APART FROM A POSSIBLE EXCEPTION RESULTING FROM EITHER THE VERY STRUCTURE OF THE COMMON CUSTOMS TARIFF OR COMMUNITY RULES PURSUING SPECIAL OBJECTIVES OTHER THAN THOSE CONTEMPLATED BY THE COMMON CUSTOMS TARIFF , THE ADJUSTMENTS TO THE VALUE FOR CUSTOMS PURPOSES WHICH ARE REFERRED TO IN REGULATIONS NO 803/68 AND NO 375/69 ARE UPWARD ADJUSTMENTS DESIGNED BOTH TO PREVENT DEFLECTION OF TRADE OR ACTIVITIES AND DISTORTION OF COMPETITION WHICH WOULD BE THE CONSEQUENCE OF AN UNDERVALUATION OF IMPORTED GOODS AND ALSO TO ENSURE FOR THE COMMUNITY THE FULL COLLECTION OF CUSTOMS DUTIES .

THE REDUCTION BY THE COMPETENT AUTHORITIES OF A MEMBER STATE OF THE INVOICE PRICE OF GOODS IMPORTED FROM A NON-MEMBER COUNTRY DOES NOT ACCORD WITH THE AIMS OF THE RULES RELATING TO THE DETERMINATION OF THE VALUE OF THE GOODS FOR CUSTOMS PURPOSES .

2 . THE DETERMINATION OF THE VALUE FOR CUSTOMS PURPOSES IN ACCORDANCE WITH REGULATIONS NO 803/68 AND NO 375/69 CANNOT HAVE THE EFFECT OF REQUIRING THE FISCAL AND FINANCIAL AUTHORITIES OF THE MEMBER STATES TO ACCEPT THAT VALUATION FOR PURPOSES OTHER THAN THE APPLICATION OF THE COMMON CUSTOMS TARIFF .

THUS IF IT WERE ESTABLISHED THAT AN UNDERTAKING WHICH FORMS PART OF A COMPANY OR A GROUP OF COMPANIES OF WHICH THE CENTRE OF MANAGEMENT IS OUTSIDE THE MEMBER STATE CONCERNED ADOPTED , IN ITS RELATIONS WITH THAT CENTRE OF MANAGEMENT OR WITH OTHER UNDERTAKINGS BELONGING TO THE SAME GROUP , PRICES , THE APPLICATION OF WHICH MIGHT IMPLY AN ILLEGAL TRANSFER OF CAPITAL OR PROFITS , IT WOULD BE FOR THE MEMBER STATE CONCERNED TO TAKE APPROPRIATE MEASURES , WITH A VIEW TO PROVING , AND WHERE NECESSARY SUPPRESSING , SUCH ACTIVITIES , UNDER ITS OWN FINANCIAL OR FISCAL LEGISLATION AND NOT BY APPLYING COMMUNITY RULES RELATING TO VALUATION FOR CUSTOMS PURPOSES .

3 . WHERE AN IMPORTER HAS ACCURATELY AND FULLY COMPLETED THE FORM OF QUESTIONNAIRE ANNEXED TO REGULATION NO 375/69 AND IT IS NOT DISPUTED THAT THE GOODS HAVE ACTUALLY BEEN DELIVERED TO THE PURCHASER IN THE QUALITY AND QUANTITY STATED IN THE INVOICE AND THE SELLER HAS RECEIVED THE WHOLE OF THE INVOICE PRICE AND IT IS NOT ALLEGED AGAINST HIM THAT HE HAS NOT ANSWERED MORE DETAILED INQUIRIES WHICH THE CUSTOMS AUTHORITIES MAY HAVE PUT TO HIM , HE HAS NOT FAILED TO FULFIL ANY DUTIES IMPOSED ON HIM BY THE COMMUNITY RULES ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES OR BY ARTICLE 13 OF THE AGREEMENT BETWEEN THE EEC AND THE SWISS CONFEDERATION OF 22 JULY 1972 . ON THE OTHER HAND , THE CONSEQUENCES IN OTHER RESPECTS - SUCH AS THOSE RELATING TO THE FINANCIAL OR FISCAL LAWS OTHER THAN CUSTOMS LAWS - WHICH ARE NOT GOVERNED BY THE COMMUNITY RULES ARE A MATTER FOR THE LEGAL ORDER OF THE MEMBER STATE CONCERNED .