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European Court of Justice
Overview:
- Opinion A-G ECJ (Joint Cases C-72/24, Keladis I and C-73/24, Keladis II) regarding the acceptability of customs authorities to use aggregated statistical data at EU level to determine the customs value of imported goods.
- ECJ ruling (Case C-252/24, Prisum Healthcare SRL) regarding the classification of the dietary supplement "Feroglobin liquid plus", a liquid preparation containing iron, vitamins, and other nutrients, and its determination under heading 2202 of the Combined Nomenclature as a product for human consumption that supports overall health.
- ECJ ruling (Case C-405/24, L. s.c.) regarding the question whether Article 143(1)(b) VAT Directive and Article 1 Directive 2006/79 prevent a Member State from excluding small, non-commercial consignments sent by a private individual from a third country to another private individual in a different Member State from the VAT exemption.
- ECJ ruling (Case C-782/23, Tauritus UAB) regarding the customs value of imported diesel and aviation fuel, addressing whether the transaction value based on the preliminary price is applicable for determining customs duties under Article 70(1) UCC.
Opinion A-G ECJ (Joint Cases C-72/24, Keladis I and C-73/24, Keladis II) regarding the acceptability of customs authorities to use aggregated statistical data at EU level to determine the customs value of imported goods
Customs – ECJ ruling in Case C-72/24 and C-73/24 (Keladis I and Keladis II) - Reference for a preliminary ruling – Customs Union – Regulation (EEC) No 2913/92 – Community Customs Code – Regulation (EU) No 952/2013 – Union Customs Code – Imports of goods – Fraud resulting from undervalued imports of products – Secondary methods for determining customs value – Administrative practice using the "lowest acceptable price" to determine customs value.
The ECJ rules that:
- Article 30 CCC and Article 74(2) UCC must be interpreted as precluding aggregated statistical data compiled at EU level from being used by customs authorities for the purpose of establishing the customs value of goods by applying the secondary methods referred to in those articles.
- Article 31 CCC and Article 74(3) UCC must be interpreted as not precluding customs authorities, when using the fall-back method referred to in those articles for the purpose of establishing the customs value of goods, from using aggregated statistical data compiled at EU level and from providing those data to economic operators in order to guarantee them the right to be heard, provided that the use of such data is exceptional and is limited to cases in which the customs authority, after having exhausted all the procedures laid down by the legislation, is unable to determine a customs value in accordance with any other method laid down.
- The use of aggregated statistical data compiled at EU level in the context of the fall-back method referred to in Article 31 CCC and Article 74(3) UCC cannot be regarded as the application of a system of minimum prices provided that the economic operator is able to provide reasons for the low prices stated in the declaration.
- The 90-day time limit laid down in Article 152(1)(b) IA CCC and Article 142(2) IA UCC, may be applied by analogy in order to determine the maximum permitted interval between imports used to derive the statistical result and the imports checked, and that period may be made more flexible, but must not be excessive to the point of being detrimental the objective pursued by that time limit.
ECJ ruling (Case C-252/24, Prisum Healthcare SRL) regarding the classification of the dietary supplement "Feroglobin liquid plus", a liquid preparation containing iron, vitamins, and other nutrients, and its determination under heading 2202 of the Combined Nomenclature as a product for human consumption that supports overall health
Customs – ECJ ruling Case C-252/24 (Prisum Healthcare SRL) - Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff classification – Headings 2106 and 2202 – Food supplement in liquid form.
The ECJ rules that:
Annex I of the Combined Nomenclature, must be interpreted as meaning that a food preparation in liquid form containing iron in the form of ferrous sulphate, a vitamin complex, mineral salts, vegetable extracts, natural fruit extracts, other nutritive substances, honey, sugar and glucose syrup, which is consumed as such in doses of two teaspoons per day, marketed in 200 ml plastic bottles, intended for specific use in the formation of haemoglobin and red blood cells and has the function of a food supplement that contributes to the balance of health, the general well-being of the body and the normal functioning of the immune system, comes under heading 2202 of that nomenclature.
ECJ ruling (Case C-405/24, L. s.c.) regarding the question whether Article 143(1)(b) VAT Directive and Article 1 Directive 2006/79 prevent a Member State from excluding small, non-commercial consignments sent by a private individual from a third country to another private individual in a different Member State from the VAT exemption
Customs – ECJ ruling Case C-405/24 (L. s.c.) - Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 143(1)(b) – Exemptions on importation – Directive 2006/79/EC – Small consignments of goods of a non-commercial character from third countries – Consignee residing in a Member State other than the Member State of importation.
The ECJ rules that:
Article 143(1)(b) VAT Directive, and Article 1 Directive 2006/79/EC on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries, must be interpreted as precluding legislation of a Member State which excludes from the exemption from VAT provided for in those provisions small consignments of a non-commercial character sent from a third country by private persons to private persons residing in another Member State.
ECJ ruling (Case C-782/23, Tauritus UAB) regarding the customs value of imported diesel and aviation fuel, addressing whether the transaction value based on the preliminary price is applicable for determining customs duties under Article 70(1) UCC
Customs – ECJ ruling Case C-782/23 (Tauritus UAB) - Reference for a preliminary ruling – Customs union – Union Customs Code – Method for determining the customs value – Article 70 – Transaction value – Goods imported on the basis of a provisional purchase price – Definitive price dependent on various factors not known on the date of acceptance of the customs declaration.
The ECJ rules that:
Article 70 UCC, must be interpreted as meaning that, where, at the time when goods are imported into the customs territory of the European Union only their provisional price, which appears on a pro forma invoice, is known, with the sales contract stipulating that their final price will subsequently be fixed by a final invoice on the basis of certain predetermined objective factors the value of which is beyond the control of the parties and unknown to them at the time of acceptance of the customs declaration, such as an average of the exchange rate of certain currencies or of the price of certain products in a given period, the customs value of those goods must be determined by applying the transaction value method provided for in that article, by using, as a general rule, the simplified customs declaration procedure provided for in Articles 166 and 167 of that regulation.