Case C-348/24, Compañía de Distribución Integral Logista: Judgment of the Court (Eighth Chamber) of 30 October 2025 (request for a preliminary ruling from the Tribunal Supremo – Spain) – Compañía de Distribución Integral Logista, SA v Administración General del Estado (Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Community Customs Code – Customs warehousing procedure – Release for free circulation – Article 29 – Value of goods for customs purposes – Goods sold for export to the customs territory of the European Union – Article 112(3) – Determination of the customs value – Article 214(1) – Relevant point in time for the purpose of determining the customs value – Regulation (EEC) No 2454/93 – Article 97n(2) – Proof of origin of the goods – Article 118(1) and (3) – Period for submission of proofs of origin – Loss of the benefit of preferential treatment – Validity of documents proving the origin of the goods – Article 147 – Successive sales)
Date: 2025-10-30
Institutions: Court of Justice
Subjects: certificate of origin, customs debt, customs valuation, customs warehouse, economic value, exemption from customs duties, free circulation, import (EU), sale, tariff preference








C_202506593EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/6593


22.12.2025






Judgment of the Court (Eighth Chamber) of 30 October 2025 (request for a preliminary ruling from the Tribunal Supremo – Spain) – Compañía de Distribución Integral Logista, SA v Administración General del Estado


(Case C-348/24,
                (1)
Compañía de Distribución Integral Logista)

(Reference for a preliminary ruling - Customs union - Regulation (EEC) No 2913/92 - Community Customs Code - Customs warehousing procedure - Release for free circulation - Article 29 - Value of goods for customs purposes - Goods sold for export to the customs territory of the European Union - Article 112(3) - Determination of the customs value - Article 214(1) - Relevant point in time for the purpose of determining the customs value - Regulation (EEC) No 2454/93 - Article 97n(2) - Proof of origin of the goods - Article 118(1) and (3) - Period for submission of proofs of origin - Loss of the benefit of preferential treatment - Validity of documents proving the origin of the goods - Article 147 - Successive sales)
(C/2025/6593)
Language of the case: Spanish

Referring court

Tribunal Supremo

Parties to the main proceedings


Appellant: Compañía de Distribución Integral Logista, SA

Respondent: Administración General del Estado

Operative part of the judgment







1.


Article 29(1) and Article 112(3) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 82/97 of the European Parliament and of the Council of 19 December 1996, and Article 147 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 (EU) No 1063/2010 of 18 November 2010,
must be interpreted as meaning that where goods were the subject of a first sale which led to their introduction into the customs territory of the European Union in order to be placed under the customs warehousing procedure and, subsequently, of a second sale on the basis of which they were released for free circulation in accordance with the simplified procedure laid down in Article 76(1)(c) of Regulation No 2913/92, as amended by Regulation No 82/97, the relevant point in time for the purpose of determining the customs value of those goods is that of their placement under that customs warehousing procedure, and the customs value of those goods may be determined on the basis of their transaction value at the time of the first sale.










2.


Article 97k(5), Article 97n(2) and Article 118(1) and (3) of Regulation No 2454/93, as amended by Regulation No 1063/2010,
must be interpreted as meaning that the customs authorities of the importing country are not obliged to accept, for the purpose of applying tariff preferences to goods, a proof of origin which was submitted to them after the expiry of its period of validity, even though that proof of origin may have previously been submitted to those authorities before the expiry of its period of validity for the application of tariff preferences to other goods under the same quota.






(1)  OJ C, C/2024/5208.


ELI: http://data.europa.eu/eli/C/2025/6593/oj
ISSN 1977-091X (electronic edition)