Valsts ienemumu dienests v 'LS Customs Services'

European Union – Customs and excise. Article 29(1) of Council Regulation (EEC) No 2913/92, as amended by Regulation (EC) No 955/1999, should be interpreted as meaning that the method for determining customs value laid down by that provision was not applicable to goods that had not been sold for export to the European Union. The Court of Justice of the European Union so held, among other things, in a preliminary ruling in proceedings concerning the applicable method for determining the customs value of goods unlawfully removed from customs supervision while they were in transit in the customs territory of the European Union.

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