Official Journal of the European Union

C 107/2

(Case C-263/06)

(Common commercial policy - Protection against dumping - Anti-dumping duty - Hematite pig iron originating in Russia - Decision No 67/94/ECSC - Determination of customs value for purposes of the application of a variable anti-dumping duty - Transaction value - Successive sales at different prices - Whether the customs authority may take into consideration the price indicated in a sale of goods effected prior to that on the basis of which the customs declaration was made)

(2008/C 107/03)

Language of the case: Italian

Referring court

Parties to the main proceedings

Applicant: Carboni e derivati Srl

Respondents: Ministero dell'Economia e delle Finanze, Riunione Adriatica di Sicurtà SpA

Re:

Reference for a preliminary ruling — Corte suprema di cassazione — Interpretation of Article 147 of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 1993 L 253, p. 1), as amended by Regulation No 1762/95 — Basis of calculation to determine application of the anti-dumping duty — Possibility for the customs authority to take into consideration the price indicated in a sale of goods which took place prior to that on the basis of which the customs declaration took place — Hematite pig-iron originating in Russia

Operative part of the judgment

In accordance with Article 1(2) of Commission Decision No 67/94/ECSC of 12 January 1994 imposing a provisional anti-dumping duty on imports into the Community of hematite pig iron, originating in Brazil, Poland, Russia and Ukraine, the customs authorities may not determine the customs value for the purpose of applying the anti-dumping duty established by that decision on the basis of the price indicated for the goods concerned in a sale prior to that on the basis of which the customs declaration was made when the declared price corresponds to the price actually paid or payable by the importer.

If the customs authorities have reasonable doubts as to the accuracy of the declared value and their doubts are confirmed after they have asked for additional information or documents and have provided the person concerned with a reasonable opportunity to respond to the grounds for those doubts, without it being possible to determine the price actually paid or payable, they may, in accordance with Article 31 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, calculate the customs value for the purpose of applying the anti-dumping duty established by Decision No 67/94 by reference to the price agreed for the goods in question in the most recent sale prior to that on the basis of which the customs declaration was made and in regard to which the customs authorities have no objective reason to doubt its accuracy.

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(1) OJ C 224, 16.9.2006.