CELEX: 62016CA0059
Language: en
Date: 2017-05-11 00:00:00
Title: Case C-59/16: Judgment of the Court (Tenth Chamber) of 11 May 2017 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — The Shirtmakers BV v Staatssecretaris van Financiën (Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Community Customs Code — Article 32(1)(e)(i) — Customs value — Transaction value — Determination — Concept of ‘cost of transport’)

24.7.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 239/12
            
         Judgment of the Court (Tenth Chamber) of 11 May 2017 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — The Shirtmakers BV v Staatssecretaris van Financiën
   (Case C-59/16) (1)
   
   ((Reference for a preliminary ruling - Customs union - Regulation (EEC) No 2913/92 - Community Customs Code - Article 32(1)(e)(i) - Customs value - Transaction value - Determination - Concept of ‘cost of transport’))
   (2017/C 239/15)
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Applicant: The Shirtmakers BV
   
      Defendant: Staatssecretaris van Financiën
   
      Operative part of the judgment
   
   Article 32(1)(e)(i) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as meaning that the concept of ‘cost of transport’, within the meaning of that provision, includes the supplement charged by the forwarding agent to the importer, corresponding to that agent’s profit margin and costs, in respect of the service which it provided in organising the transport of the imported goods to the customs territory of the European Union.
   
      (1)  OJ C 145, 25.4.2016.