CELEX: 62009CA0354
Language: en
Date: 2010-07-15 00:00:00
Title: Case C-354/09: Judgment of the Court (Eighth Chamber) of 15 July 2010 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Gaston Schul BV v Staatssecretaris van Financiën (Community Customs Code — Article 33 — Value of goods for customs purposes — Inclusion of the customs duties — Delivery term ‘Delivered Duty Paid’ )

11.9.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 246/11
            
         Judgment of the Court (Eighth Chamber) of 15 July 2010 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Gaston Schul BV v Staatssecretaris van Financiën
   (Case C-354/09) (1)
   
   (Community Customs Code - Article 33 - Value of goods for customs purposes - Inclusion of the customs duties - Delivery term ‘Delivered Duty Paid’)
   2010/C 246/17
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Applicant: Gaston Schul BV
   
      Defendant: Staatssecretaris van Financiën
   
      Re:
   
   Interpretation of Article 33(1)(f) and Article 220 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) — Customs value — Contract containing the term of delivery ‘Delivered Duty Paid’ concluded on the assumption that no customs duties would be payable — Amount not mentioned — Exclusion from or inclusion in the customs value
   
      Operative part of the judgment
   
   The condition specified in Article 33 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, to the effect that import duties must be ‘shown separately’ from the price actually paid or payable for the imported goods, is satisfied in the case where the parties to the contract have agreed that those goods are to be delivered DDP (‘Delivered Duty Paid’) and have incorporated that information in the customs declaration but, by reason of a mistake as to the preferential origin of those goods, have failed to state the amount of the import duties.
   
      (1)  OJ C 282, 21.11.2009.