Hamamatsu Photonics Deutschland GmbH v Hauptzollamt München.
Date: 2017-12-20
24


At the outset, it should be borne in mind that, according to settled case-law of the Court, the objective of EU law on customs valuation is to introduce a fair, uniform and neutral system excluding the use of arbitrary or fictitious customs values. The customs value must thus reflect the real economic value of an imported good and take into account all of the elements of that good that have economic value (see, to that effect, judgments of 16 November 2006, Compaq Computer International Corporation, C‑306/04, EU:C:2006:716, paragraph 30; of 16 June 2016, EURO 2004. Hungary, C‑291/15, EU:C:2016:455, paragraphs 23 and 26; and of 9 March 2017, GE Healthcare, C‑173/15, EU:C:2017:195, paragraph 30).
25


By virtue of Article 29 of the Customs Code, the customs value of imported goods is the transaction value, that is to say, the price actually paid or payable for the goods when they are sold for export to the customs territory of the European Union, adjusted, where necessary, in accordance with Articles 32 and 33 thereof (see, to that effect, judgments of 12 December 2013, Christodoulou and Others, C‑116/12, EU:C:2013:825, paragraph 38, and of 16 June 2016, EURO 2004. Hungary, C‑291/15, EU:C:2016:455, paragraph 24).
26


Furthermore, the Court has already stated that the customs value had to be determined primarily according to the ‘transaction value’ method under Article 29 of the Customs Code. It is only if the price actually paid or payable for the goods when they are sold for export cannot be determined that it is appropriate to use the alternative methods laid down in Articles 30 and 31 thereof (see, in particular, judgments of 12 December 2013, Christodoulou and Others, C‑116/12, EU:C:2013:825, paragraphs 38, 41, 42 and 44, and of 16 June 2016, EURO 2004. Hungary, C‑291/15, EU:C:2016:455, paragraphs 24 and 27 to 30).
27


The Court has also stated that, if as a general rule the price actually paid or payable for the goods forms the basis for calculating the customs value, that price is a factor that potentially must be adjusted where necessary in order to avoid the setting of an arbitrary or fictitious customs value (see, to that effect, judgments of 12 June 1986, Repenning, 183/85, EU:C:1986:247, paragraph 16; of 19 March 2009, Mitsui & Co. Deutschland, C‑256/07, EU:C:2009:167, paragraph 24; of 12 December 2013, Christodoulou and Others, C‑116/12, EU:C:2013:825, paragraph 39; and of 16 June 2016, EURO 2004. Hungary, C‑291/15, EU:C:2016:455, paragraph 25).
28


The transaction value must reflect the real economic value of imported goods and take into account all the elements of those goods that have economic value (judgments of 12 December 2013, Christodoulou and Others, C‑116/12, EU:C:2013:825, paragraph 40, and of 16 June 2016, EURO 2004. Hungary, C‑291/15, EU:C:2016:455, paragraph 26).
31


The Court has, in particular, already held that it had to be accepted that, where the goods to be valued were bought free of defects but were damaged before their release for free circulation, the price actually paid or payable was to be reduced in proportion to the damage suffered, since it was an unforeseeable reduction in the commercial value of the goods (judgment of 19 March 2009, Mitsui & Co. Deutschland, C‑256/07, EU:C:2009:167, paragraph 25 and the case-law cited).
32


Similarly, the Court has acknowledged that the price actually paid or payable could be reduced in proportion to the reduction in the commercial value of the goods owing to a hidden defect which it was shown to be present before their release into free circulation and gave rise to subsequent repayments under a warranty obligation which, as a result, might result in a subsequent reduction in the customs value of those goods (judgment of 19 March 2009, Mitsui & Co. Deutschland, C‑256/07, EU:C:2009:167, paragraph 26 and the case-law cited).