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Case C-59/16: Judgment of the Court (Tenth Chamber) of 11 May 2017 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — The Shirtmakers BV v Staatssecretaris van Financiën (Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Community Customs Code — Article 32(1)(e)(i) — Customs value — Transaction value — Determination — Concept of ‘cost of transport’)
ECLI:EU:UNKNOWN:62016CA0059
62016CA0059
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24.7.2017
Official Journal of the European Union
C 239/12
(Case C-59/16) (<span class="super note-tag">1</span>)
((Reference for a preliminary ruling - Customs union - Regulation (EEC) No 2913/92 - Community Customs Code - Article 32(1)(e)(i) - Customs value - Transaction value - Determination - Concept of ‘cost of transport’))
(2017/C 239/15)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: The Shirtmakers BV
Defendant: Staatssecretaris van Financiën
Operative part of the judgment
Article 32(1)(e)(i) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as meaning that the concept of ‘cost of transport’, within the meaning of that provision, includes the supplement charged by the forwarding agent to the importer, corresponding to that agent’s profit margin and costs, in respect of the service which it provided in organising the transport of the imported goods to the customs territory of the European Union.
(<span class="note">1</span>) OJ C 145, 25.4.2016.