Case C-187/21: Judgment of the Court (Fifth Chamber) of 9 June 2022 (request for a preliminary ruling from the Kúria — Hungary) — FAWKES Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Regulation (EEC) No 2913/92 — Community Customs Code — Article 30(2)(a) and (b) — Customs value — Determination of the transaction value of similar goods — Database set up and managed by the national customs authority — Databases set up and managed by the customs authorities of other Member States and by the services of the European Union — Identical or similar goods exported to the European Union ‘at or about the same time’)
Date: 2022-06-09
Institutions: Court of Justice
Subjects: commercial transaction, customs cooperation, customs formalities, customs valuation, database, exchange of information, import (EU), substitute product








C_2022294EN.01001002.xml










1.8.2022   


EN


Official Journal of the European Union


C 294/10






Judgment of the Court (Fifth Chamber) of 9 June 2022 (request for a preliminary ruling from the Kúria — Hungary) — FAWKES Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
(Case C-187/21) (1)

(Reference for a preliminary ruling - Regulation (EEC) No 2913/92 - Community Customs Code - Article 30(2)(a) and (b) - Customs value - Determination of the transaction value of similar goods - Database set up and managed by the national customs authority - Databases set up and managed by the customs authorities of other Member States and by the services of the European Union - Identical or similar goods exported to the European Union ‘at or about the same time’)
(2022/C 294/13)
Language of the case: Hungarian

Referring court

Kúria

Parties to the main proceedings


Applicant: FAWKES Kft.

Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Operative part of the judgment







1.


Article 30(2)(a) and (b) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as meaning that, when determining the customs value in accordance with that provision, the customs authority of a Member State may confine itself to using information contained in the national database which it compiles and manages, without that customs authority being required, where the information is sufficient for that purpose, to access information held by the customs authorities of other Member States or by the EU services and institutions, without prejudice, if that is not the case, to the possibility for that customs authority to make a request to those authorities or to those services and institutions in order to obtain additional data for the purposes of that determination;










2.


Article 30(2)(a) and (b) of Regulation No 2913/92 must be interpreted as meaning that the customs authority of a Member State may exclude, when determining the customs value, transaction values relating to other transactions entered into by the applicant for customs clearance, even if those values have not been challenged either by that customs authority or by the customs authorities of other Member States, provided that (i) for transaction values relating to imports into that Member State, that authority first calls them into question pursuant to Article 78(1) and (2) of Regulation No 2913/92, within the time limits imposed by Article 221 thereof and following the procedure laid down in Article 181a of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, as amended by Commission Regulation (EC) No 3254/94 of 19 December 1994, and (ii) for transaction values relating to imports into other Member States, that customs authority sets out the grounds for that exclusion in accordance with Article 6(3) of Regulation No 2913/92 by reference to factors affecting their plausibility;










3.


The concept of goods exported ‘at or about the same time’ as the goods being valued, referred to in Article 30(2)(a) and (b) of Regulation No 2913/92, must be interpreted as meaning that, when determining the customs value in accordance with that provision, a customs authority may confine itself to using data relating to transaction values covering a period of 90 days, including 45 days before and 45 days after the customs clearance of the goods being valued, provided that the transactions relating to exports, into the EU, of goods which are identical or similar to the goods being valued over that period enable it to determine the customs value of those goods in accordance with that provision.






(1)  OJ C 228, 14.6.2021.