Judgment_paragraph 32 · Gaston Schul BV v Staatssecretaris van Financiën (C-354/09)

32In its judgments in Case C-79/89 Brown Boveri [1991] ECR I-1853; Case C-379/00 Overland Footwear [2002] ECR I-11133; and Case C-468/03 Overland Footwear [2005] ECR I-8937, the Court ruled that charges such as buying commissions and assembly charges can be regarded as having been ‘shown separately’ only to the extent to which they are stated in the import declaration separately from the price actually paid or payable for the imported goods. That case-law is, according to the Netherlands Government, fully applicable in the case of the exclusion of import duties from the customs value of those goods.

Gaston Schul BV v Staatssecretaris van Financiën (C-354/09)

History · 1 version

Key facts

Connections