Judgment_paragraph 9 · Wacker Werke GmbH & Co. KG v Hauptzollamt München-West (C-16/91)

9Wacker Werke brought an action against that decision before the Finanzgericht München (hereinafter ‘the Finanzgericht’). It maintains essentially that the selling price of the temporary export goods should have been subtracted from the purchase price of the compensating products in order to arrive at the processing costs and that the Hauptzollamt was not entitled to apply Article 8(1)(b)(i) of the regulation on customs value because the engines in question had undeniably been supplied for valuable consideration. The Finanzgericht decided to stay the proceedings and to refer the following questions to the Court for a preliminary ruling:1. Must Article 13(1) of Council Regulation No 2473/86 of 24 July 1986 on outward processing relief arrangements and the standard exchange system (OJ 1986 L 212, p. 1) be interpreted as meaning that for the calculation of import duty the customs value of the compensating products and of the temporary export goods must in principle be based on their transaction value in accordance with Article 3(1) of Council Regulation (EEC) No 1224/80 of 28 May 1980 on the valuation of goods for customs purposes (OJ 1980 L 134, p. 1), as last amended by Council Regulation (EEC) No 1055/85 of 23 April 1985 (OJ 1985 L 112, p. 50)?2. If the answer to the first question is in the negative, must the first alternative provided for in the second subparagraph of Article 13(2) of Regulation No 2473/86 be interpreted as meaning that the customs value of the compensating products is to be determined in accordance with this provision even where the holder of the outward processing authorization has temporarily exported goods neither free of charge nor at reduced cost within the meaning of Article 8(l)(b)(i) of Regulation No 1224/80?3. If the answer to the second question is in the affirmative, must Article 8(l)(b)(i) of Regulation No 1224/80 be interpreted as meaning that in order to determine the value of the products mentioned in that provision which have been manufactured by the holder of the outward processing authorization himself only manufacturing costs are to be taken into account and that the transaction value is to be adjusted for the general expenses and profit margin included in the selling price of those products?If so, in order to determine the value of the compensating products, is their transaction value also to be adjusted for cost components forming part of the value of the temporary export goods to the extent that they are included in the transaction value of the compensating products?’

Wacker Werke GmbH & Co. KG v Hauptzollamt München-West (C-16/91)

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