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Case C-775/19: Judgment of the Court (Tenth Chamber) of 19 November 2020 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — 5th AVENUE Products Trading GmbH v Hauptzollamt Singen (Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Community Customs Code — Article 29(1) and (3)(a) — Article 32(1)(c) and (5)(b) — Regulation (EEC) No 2454/93 — Article 157(2) — Customs valuation — Transaction value of imported goods — Concept of ‘condition of sale’ — Payment in return for the granting of an exclusive distribution right)
ECLI:EU:UNKNOWN:62019CA0775
62019CA0775
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Valentina R., lawyer
25.1.2021
Official Journal of the European Union
C 28/9
(Case C-775/19) (*)
(Reference for a preliminary ruling - Customs union - Regulation (EEC) No 2913/92 - Community Customs Code - Article 29(1) and (3)(a) - Article 32(1)(c) and (5)(b) - Regulation (EEC) No 2454/93 - Article 157(2) - Customs valuation - Transaction value of imported goods - Concept of ‘condition of sale’ - Payment in return for the granting of an exclusive distribution right)
(2021/C 28/12)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: 5th AVENUE Products Trading GmbH
Defendant: Hauptzollamt Singen
Operative part of the judgment
Article 29(1) and (3)(a) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as meaning that a payment made for a limited period of time by the buyer of imported goods to the seller of those goods, in return for the granting by the seller of an exclusive right to distribute those goods in a given territory, calculated on the basis of the turnover achieved in that territory, must be included in the customs value of those goods.
(*)
Language of the case: German
* * *
(2021/C 28/12)