Source: EURLEX
Language: en
Format: md

[**Avis juridique important**](../../../editorial/legal_notice.htm)

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# 61977J0001

**Judgment of the Court (First Chamber) of 14 July 1977. - Robert Bosch GmbH v Hauptzollamt Hildesheim. - Reference for a preliminary ruling: Finanzgericht Hamburg - Germany. - Value for customs purposes of patented processes. - Case 1-77.** 
  
*European Court reports 1977 Page 01473  
 Greek special edition Page 00421  
 Portuguese special edition Page 00499  
 Spanish special edition Page 00373*

  

[Summary](#SM)  
[Parties](#I1)  
[Subject of the case](#I2)  
[Grounds](#MO)  
[Decision on costs](#CO)  
[Operative part](#DI)

## Keywords

  
*1 . COMMON CUSTOMS TARIFF - VALUE FOR CUSTOMS PURPOSES - DETERMINATION THEREOF - CRITERIA

2 . COMMON CUSTOMS TARIFF - VALUE FOR CUSTOMS PURPOSES - DETERMINATION THEREOF - NORMAL PRICE OF GOODS - VALUE OF A PATENTED PROCESS - INCLUSION - CONDITIONS

( REGULATION NO 803/68 OF THE COUNCIL , ARTICLE 3 )*

## Summary

  
*1 . THE COMMON CUSTOMS TARIFF CON- CERNS ONLY THE IMPORTATION OF GOODS , THAT IS , TANGIBLE PROPERTY , AND DOES NOT APPLY TO THE IMPORTATION OF INCORPOREAL PROPERTY SUCH AS PROCESSES , SERVICES OR KNOW-HOW . THEREFORE , FOR THE PURPOSE OF THE DETERMINATION OF THE VALUE FOR CUSTOMS PURPOSES , IT IS IN PRINCIPLE NECESSARY TO CONCENTRATE ONLY ON THE INTRINSIC VALUE OF THE ARTICLE AND TO DISREGARD THE VALUE OF PROCESSES , WHICH MAY BE PATENTED , IN WHICH IT MAY BE USED .

2 . THE RESULT OF AN INTERPRETATION OF ARTICLE 3 IN ACCORDANCE WITH THE OBJECTIVES OF THE BASIC PROVISION LAID DOWN BY ARTICLE 1 OF THE REGULATION IS THAT A PATENTED PROCESS , THE CARRYING OUT OF WHICH CONSTITUTES THE ONLY ECONOMICALLY VIABLE USE OF THE GOODS AND WHICH IS ONLY PUT INTO EFFECT BY THE USE OF THOSE GOODS , IS REGARDED AS EMBODIED IN THE IMPORTED GOODS .

ARTICLE 3 ( 1 ) ( A ) OF REGULATION NO 803/68 OF THE COUNCIL IS TO BE INTERPRETED AS MEANING THAT THE NORMAL PRICE OF GOODS INCLUDES THE VALUE OF A PATENTED PROCESS WHERE THE PROTECTED PROCESS IS INSEPARABLY EMBODIED IN AND CONSTITUTES THE ONLY ECONOMICALLY VIABLE USE OF THE GOODS .*

## Parties

[Top](#document1)