Case T-28/25, Hauptzollamt A: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 8 January 2025 – B v Hauptzollamt A
Date: 2025-01-08
Institutions: General Court
Subjects: Combined Nomenclature, customs territory (EU), customs valuation, electronic document, import (EU), production cost, supply








C_202501548EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/1548


17.3.2025






Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 8 January 2025 – B v Hauptzollamt A


(Case T-28/25, Hauptzollamt A)

(C/2025/1548)
Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings


Applicant, respondent in the appeal on a point of law and appellant on a point of law: B GmbH & Co. KG

Defendant, appellant on a point of law and respondent in the appeal on a point of law: Hauptzollamt A

Questions referred







1.


Must the cost of production, in the customs territory of the European Union, of printing templates for containers be added to the transaction value under Article 32(1)(a)(ii) of [Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (‘the Customs Code’)] (1) / Article 71(1)(a)(ii) of [Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) (‘the Union Customs Code’)], (2) or in accordance with Article 32(1)(b)(iv) of the Customs Code / Article 71(1)(b)(iv) of the Union Customs Code, if the buyer established in the customs territory of the European Union makes the printing templates available free of charge in electronic form to the suppliers of the containers based in the third country?










2.


Must the cost of production, in the customs territory of the European Union, of printing templates for supplies be added to the transaction value under Article 32(1)(b)(i) of the Customs Code / Article 71(1)(b)(i) of the Union Customs Code, if the buyer established in the customs territory of the European Union makes the printing templates available free of charge in electronic form to the suppliers of those supplies based in the third country?
Is the criterion ‘value […] of the materials […] incorporated in the imported goods’, as referred to in Article 32(1)(b)(i) of the Customs Code / Article 71(1)(b)(i) of the Union Customs Code, to be interpreted as meaning that the value of an intellectual service rendered within the customs territory of the European Union that is used to produce a material supply is to be included in the value of the material supply, or is such an addition governed exclusively by Article 32(1)(b)(iv) of the Customs Code / Article 71(1)(b)(iv) of the Union Customs Code?










3.


Are buying commissions to be included in the value of supplies under Article 71(1)(b)(i) of the Union Customs Code in so far as those buying commissions are paid in connection with the purchase of the supplied materials but not for the purchase of the goods as such?










4.


Does it follow from a classification as a set on the basis of the General Rule for the Interpretation of the Combined Nomenclature 3(b) that that set must also be regarded as a unit for the purposes of customs valuation law?






(1)  Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1).

(2)  Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ 2013 L 269, p. 1).


ELI: http://data.europa.eu/eli/C/2025/1548/oj
ISSN 1977-091X (electronic edition)