Valor en aduana

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…

Simplified Customs declaration and Transfer Pricing. Modification of the Resolution providing instructions for the formalization of the SAD

Last September 1st was published in the Official Gazette the Resolution of August 25, 2017, of the Customs and Excise Department of the Tax Agency, which modifies the Resolution in which the instructions for the formalization of the SAD are set. Among others, modifications are introduced with respect to simplified…

Concept of cost of transport in order to assess the customs value of the goods. Judgment of the ECJ of May 11, 2017

In order to assess the customs value of the imported goods, the article 32 (1) of the Customs Code provides that it shall be added to the price actually paid or payable: “(i) the cost of transport and insurance of the imported goods, and (ii) loading and handling charges associated with…

Royalties and license fees in determining the customs value of imported goods. Judgment of the ECJ of 9 March 2017. GE Healthcare GmbH

The customs value for goods imported into the Community is defined in Article 29 of the former Community Customs Code as “the transaction value, that is, the price actually paid or payable for the goods when sold for export to the customs territory of the Community, adjusted, where necessary, in…

Modification of the customs value by the customs authority when the transaction value is considered to be abnormally low. Judgment of the Court of Justice of the EU of June 16, 2016

The customs value of imported goods is defined by the article 29, paragraph 1, of the Regulation (EEC) 2913/92 of the Council by which is approved the Customs Code of the Community, as: “the transaction value, that is, the price actually paid or payable for the goods when sold for export…