The Shirtmakers BV v Staatssecretaris van Financien

European Union – Customs and excise duties. The Court of Justice of the European Union gave a preliminary ruling in which it decided that art 32(1)(e)(i) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code should be interpreted as meaning that the concept of 'cost of transport', within the meaning of that provision, included 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 had provided in organising the transport of the imported goods to the customs territory of the EU.

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