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European Union
Overland Footwear Ltd v Commissioners of Customs & Excise (C-468/03)
Judgment
The questions
The third and fourth questions
70

Overland Footwear Ltd v Commissioners of Customs & Excise (C-468/03)

Judgment of 20 Oct 2005law://eu/cjeu/2003/c-468-03/para_70@2026-11-10

70It follows that Articles 78 and 236 of the Customs Code apply to the case of a customs declaration which erroneously included a buying commission in the customs value.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Second Chamber
Case: C-468/03 · ECLI:EU:C:2005:624
Decided: 20 Oct 2005
Procedure: Preliminary reference · referred by the VAT and Duties Tribunal, London (United Kingdom)
Applicant: Overland Footwear Ltd
Defendant: Commissioners of Customs & Excise
Rapporteur: C. Gulmann
Advocate General: M. Poiares Maduro
Bench: 5 judges
C.W.A. Timmermans, J. Makarczyk, C. Gulmann, R. Schintgen, J. Klučka
Language: English
Official: CURIA · EUR-Lex 62003CJ0468

Topics

Customs Union and Common Customs Tariff

History · 1 version

20 Oct 2005Reading

Connections

Interprets 1: Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code
Cited by 14: C. sp. z o.o. sp.k. v Dyrektor Izby Administracji Skarbowej w Gdańsku (T-177/25); SC Zes Zollner Electronic SRL v Direcţia Regională Vamală Cluj – Biroul Vamal de Frontieră Aeroport Cluj Napoca (C-640/21); Pfeifer & Langen GmbH & Co. KG v Hauptzollamt Köln (C-97/19)2 provisions; Antonio Capaldo SpA v Agenzia delle dogane e dei monopoli – Ufficio delle dogane di Salerno (C-496/19); Staatssecretaris van Financiën v CEVA Freight Holland BV (C-249/18); X BV v Staatssecretaris van Financiën (C-661/15); Valsts ieņēmumu dienests v "Veloserviss” SIA (C-427/14); VAEX Varkens- en Veehandel BV v Productschap Vee en Vlees (C-387/13); Greencarrier Freight Services Latvia SIA v Valsts ieņēmumu dienests (C-571/12)2 provisions; Südzucker AG and Others v Hauptzollamt Hamburg-Jonas (C-608/10, C-10/11, C-23/11)2 provisions; DP grup EOOD v Direktor na Agentsia "Mitnitsi" (C-138/10)2 provisions; Gaston Schul BV v Staatssecretaris van Financiën (C-354/09); Terex Equipment Ltd, FG Wilson (Engineering) Ltd and Caterpillar EPG Ltd v The Commissioners for Her Majesty's Revenue & Customs (C-430/08); ASM Lithography BV v Inspecteur van de Belastingdienst-Douane Zuid/kantoor Roermond (C-100/05)2 provisions
Cites 2: Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code; Overland Footwear Ltd v Commissioners of Customs & Excise (C-379/00)