CJEU: DAF transaction price and actual transport costs that exceed it
Monika Bielskienė
Attorney at Law, Law firm WALLESS
Customs Compliance & Risk Management (CCRM) Journal, Issue 8, April / May 2021
May 15, 2021
en
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Photo by sergio souza from Pexels
The Court of Justice of the European Union (CJEU) examined a case regarding the determination of the customs value of imported goods (technical sulfuric acid). The question was raised whether customs authorities were entitled to add transport costs to the transaction price if, under the Incoterms DAF terms agreed between the parties, the transport costs were already included in the transaction price but actually exceeded it.
- Тема: valuation
- Рынок: EU - European Union , Europe
- Издатель: CC Learning, UAB