CELEX: 62020CA0075
Language: en
Date: 2021-04-22 00:00:00
Title: Case C-75/20: Judgment of the Court (Eighth Chamber) of 22 April 2021 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — ‘Lifosa’ UAB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos (Reference for a preliminary ruling — Customs union — Community Customs Code — Regulation (EEC) No 2913/92 — Article 29(1) — Article 32(1)(e)(i) — Union Customs Code — Regulation (EU) No 952/2013 — Article 70(1) — Article 71(1)(e)(i) — Determination of the customs value — Transaction value — Adjustment — Price including delivery at the border)

14.6.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 228/8
            
         
      Judgment of the Court (Eighth Chamber) of 22 April 2021 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — ‘Lifosa’ UAB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos
      (Case C-75/20) (1)
      
      (Reference for a preliminary ruling - Customs union - Community Customs Code - Regulation (EEC) No 2913/92 - Article 29(1) - Article 32(1)(e)(i) - Union Customs Code - Regulation (EU) No 952/2013 - Article 70(1) - Article 71(1)(e)(i) - Determination of the customs value - Transaction value - Adjustment - Price including delivery at the border)
      (2021/C 228/10)
      Language of the case: Lithuanian
      
         Referring court
      
      Lietuvos vyriausiasis administracinis teismas
      
         Parties to the main proceedings
      
      
         Appellant:‘Lifosa’ UAB
      
         Respondent: Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos
      
         Third parties: Kauno teritorinė muitinė, ‘Transchema’ UAB
      
         Operative part of the judgment
      
      Article 29(1) and Article 32(1)(e)(i) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code and Article 70(1) and Article 71(1)(e)(i) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code must be interpreted as meaning that, for the purpose of determining the customs value of imported goods, the costs actually incurred by the producer for their transport to the place where they have been brought into the customs territory of the European Union should not be added to the transaction value of the goods when, according to the agreed delivery terms, the obligation to cover those costs lies with the producer, even though those costs exceed the price actually paid by the importer, provided that that price corresponds to the real value of the goods, a matter which is for the referring court to establish.
      
         (1)  OJ C 137, 27.4.2020.