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The Transfer Pricing adjustment does not impact on the customs value of imported goods. Judgment of the European Court of Justice of December 20th, 2017

The European Court of Justice published in December 20, 2017 a sentence (case C-529/16) that decouples the prices agreed between related entities and the customs value declared. This relation was proposed by the World Trade Organization by 2015, through the publication of the Customs Valuation and Transfer Pricing Guide. This…

Interim administrative guidelines on the European binding tariff information (EBTI) System and its operation

The European Binding Tariff Information (EBTI) System is the method that the economic operators have to achieve certainty with respect to their relations with the EU Customs Authorities regarding the value of customs duties accrued in their operations of import and export in the EU customs territory. This system facilitates…