NSS navazuje na sve lonske rozhodnuti ke stanoveni celni hodnoty

The SAC follows its decision last year on the determination of the customs value

In its new decision 5 Afs 2/2023, the SAC followed up on its last year's decision in a similar case 9 Afs 42/2022, which we informed you about HERE. In its new decision, the SAC also rejected the procedure of the customs office (and consequently the DGC and the Regional Court) in determining the customs value of imported goods on the basis of a value other than the transfer value, referring to the case law of the Court of Justice of the EU (CJEU) on the determination of customs value. In the present case, the importer declared a (unit) customs value that was more than 50 % lower than the median unit customs value calculated on the basis of imports of goods under the same Combined Nomenclature code, and the Customs Office assessed that difference, relying on the procedure for determining the customs value on the basis of the 'last method'.

In its conclusion, the SAC referred extensively to its decision of last year and criticised Customs for failing to give proper reasons for rejecting a particular method of determining the customs value (in this case the unit price method) before proceeding to the next method and finally determining the customs value on the basis of the so-called last method. The customs office should have invited the importer to cooperate and to provide supporting documents for the determination of the customs value under the unit price method.

The decision of the SAC confirms that the determination of customs value has clearly defined rules which the customs office cannot adapt at will. The rules for determining the customs value, especially when the most widely used '1' method, or the transfer value method, cannot be used (inter alia, when goods are imported 'without sale' or often in the case of transactions between related parties), are very complex. In addition to the correct method, other factors that may affect the customs value (e.g. royalties or transfer pricing adjustments) need to be considered.

If you are unsure whether you are determining the customs value of your imported goods correctly, or if the customs office contradicts your method of determining it, please do not hesitate to contact us.

Author:

Jakub Kašuba