Judgment of the Court (Fourth Chamber) of 10 December 1985. - Hauptzollamt Schweinfurt v Mainfrucht Obstverwertung GmbH. - Reference for a preliminary ruling: Bundesfinanzhof - Germany. - Value for customs purposes - Transport costs. - Case 290/84.
European Court reports 1985 Page 03909
Summary
Parties
Subject of the case
Grounds
Decision on costs
Operative part
Keywords
COMMON CUSTOMS TARIFF - VALUATION FOR CUSTOMS PURPOSES - TRANSACTION VALUE - MEANING - INTRA-COMMUNITY TRANSPORT COSTS - EXCLUDED - INSPECTIONS - PERMISSIBLE
( COUNCIL REGULATION NO 1224/80 , ART . 3 ( 1 ))
Summary
WHERE AN IMPORTER HAS PAID A SUPPLIER , IN ADDITION TO THE PRICE OF THE GOODS , AN AMOUNT IN RESPECT OF ' INTRA-COMMUNITY TRANSPORT COSTS ' ON THE BASIS OF A SEPARATE INVOICE , THE TRANSACTION VALUE WITHIN THE MEANING OF ARTICLE 3 ( 1 ) OF REGULATION NO 1224/80 ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES INCLUDES ONLY THE FIRST OF THOSE AMOUNTS ; HOWEVER THE COMPETENT CUSTOMS AUTHORITIES MAY , IF THE CIRCUMSTANCES WARRANT IT , CHECK THE INVOICE RELATING TO THE COSTS IN QUESTION IN ORDER TO VERIFY THAT THEY ARE NOT FICTITIOUS .
Parties
IN CASE 290/84
REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE BUNDESFINANZHOF ( FEDERAL FINANCE COURT ) FOR A PRELIMINARY RULING IN THE PROCEEDINGS PENDING BEFORE THAT COURT BETWEEN
HAUPTZOLLAMT ( PRINCIPAL CUSTOMS OFFICE ) SCHWEINFURT
AND
MAINFRUCHT OBSTVERWERTUNG GMBH
Subject of the case
ON THE INTERPRETATION OF ARTICLES 3 AND 15 OF COUNCIL REGULATION NO 1224/80 OF 28 MAY 1980 ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES ( OFFICIAL JOURNAL , L 134 , P . 1 ),
Grounds
1 BY AN ORDER OF 30 OCTOBER 1984 , WHICH WAS RECEIVED AT THE COURT ON 3 DECEMBER 1984 , THE BUNDESFINANZHOF SUBMITTED TO THE COURT FOR A PRELIMINARY RULING UNDER ARTICLE 177 OF THE EEC TREATY A NUMBER OF QUESTIONS ON THE INTERPRETATION OF ARTICLES 3 AND 15 OF COUNCIL REGULATION NO 1224/80 OF 28 MAY 1980 ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES .
2 THE QUESTIONS WERE RAISED IN PROCEEDINGS BETWEEN MAINFRUCHT OBSTVERWERTUNG GMBH AND THE HAUPTZOLLAMT SCHWEINFURT ( HEREINAFTER REFERRED TO AS ' THE CUSTOMS OFFICE ' ), SUPPORTED BY THE FEDERAL MINISTER FOR FINANCE .
3 BETWEEN JULY AND SEPTEMBER 1980 , MAINFRUCHT IMPORTED FROM BULGARIA INTO THE FEDERAL REPUBLIC OF GERMANY SOME CONSIGNMENTS OF PRECOOLED MORELLO CHERRIES AND FROZEN RASPBERRIES . FOR EACH CONSIGNMENT , THE SUPPLIERS ISSUED TWO INVOICES TO MAINFRUCHT , ONE COVERING THE PRICE OF THE GOODS SUPPLIED AND THE TRANSPORT COSTS AS FAR AS THE GERMAN FRONTIER AND THE OTHER COVERING ONLY THE TRANSPORT COSTS FROM THE GERMAN FRONTIER TO MAINFRUCHT ' S HEADQUARTERS AT GOCHSHEIM ( BAVARIA ).
4 THE DISPUTE BETWEEN MAINFRUCHT AND THE CUSTOMS OFFICE CONCERNS THE VALUATION OF THE GOODS IN QUESTION FOR CUSTOMS PURPOSES UNDER REGULATION NO 1224/80 .
5 ARTICLE 3 ( 1 ) OF THAT REGULATION PROVIDES AS FOLLOWS :
' THE CUSTOMS VALUE