CELEX: 62019CA0775
Language: en
Date: 2020-11-19 00:00:00
Title: Case C-775/19: Judgment of the Court (Tenth Chamber) of 19 November 2020 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — 5th AVENUE Products Trading GmbH v Hauptzollamt Singen (Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Community Customs Code — Article 29(1) and (3)(a) — Article 32(1)(c) and (5)(b) — Regulation (EEC) No 2454/93 — Article 157(2) — Customs valuation — Transaction value of imported goods — Concept of ‘condition of sale’ — Payment in return for the granting of an exclusive distribution right)

25.1.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 28/9
            
         
      Judgment of the Court (Tenth Chamber) of 19 November 2020 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — 5th AVENUE Products Trading GmbH v Hauptzollamt Singen
      (Case C-775/19) (1)
      
      (Reference for a preliminary ruling - Customs union - Regulation (EEC) No 2913/92 - Community Customs Code - Article 29(1) and (3)(a) - Article 32(1)(c) and (5)(b) - Regulation (EEC) No 2454/93 - Article 157(2) - Customs valuation - Transaction value of imported goods - Concept of ‘condition of sale’ - Payment in return for the granting of an exclusive distribution right)
      (2021/C 28/12)
      Language of the case: German
      
         Referring court
      
      Finanzgericht Baden-Württemberg
      
         Parties to the main proceedings
      
      
         Applicant: 5th AVENUE Products Trading GmbH
      
         Defendant: Hauptzollamt Singen
      
         Operative part of the judgment
      
      Article 29(1) and (3)(a) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as meaning that a payment made for a limited period of time by the buyer of imported goods to the seller of those goods, in return for the granting by the seller of an exclusive right to distribute those goods in a given territory, calculated on the basis of the turnover achieved in that territory, must be included in the customs value of those goods.
      
         (1)  OJ C 27, 27.1.2020.