Hauptzollamt Hamburg-St. Annen v Ebbe Sonnichsen GmbH. (Common customs tariff) [1993] EUECJ C-59/92 (29 April 1993)

Hauptzollamt Hamburg-St. Annen v Ebbe Sonnichsen GmbH. (Common customs tariff) [1993] EUECJ C-59/92 (29 April 1993)

The second sentence of Article 4 of Commission Regulation No 1495/80, as amended, must be interpreted to mean that in the event of deterioration of goods reducing their customs value, no differentiation is to be made according to whether it occurred before or after the risk passed to the buyer.

Citation
[1993] EUECJ C-59/92
Parties
Referring Court: Bundesfinanzhof; Intervener: Commission of the European Communities
Jurisdiction
European Union
Judgment Date
29 April 1993
Procedural Posture
Preliminary Ruling / Judgment
Outcome
Preliminary ruling issued; interpretation provided.
Legal Topics
Customs Valuation, Interpretation of EU Regulations, Deterioration of Goods, Passing of Risk
European Union Law Customs Law Customs Valuation Interpretation of EU Regulations Deterioration of Goods Passing of Risk

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Parties

Bundesfinanzhof

Referring Court

Commission of the European Communities

Intervener

Procedural Posture

Preliminary Ruling / Judgment

Legal Issues

  1. 1 Whether the second sentence of Article 4 of Commission Regulation No 1495/80 applies to inherent defects present before passing of risk
  2. 2 How to determine transaction value under Article 3(1) of Council Regulation No 1224/80 when goods have inherent defects

Ratio Decidendi

The second sentence of Article 4 of Commission Regulation No 1495/80, as amended, must be interpreted to mean that in the event of deterioration of goods reducing their customs value, no differentiation is to be made according to whether it occurred before or after the risk passed to the buyer.

Court Disposition

Preliminary ruling issued; interpretation provided.

Orders

  • The second sentence of Article 4 of Commission Regulation (EEC) No 1495/80, as amended by Regulation (EEC) No 1580/81, is to be interpreted as meaning that in the event of a deterioration of goods which reduces their customs value no differentiation is to be made according to whether it occurred before or after the...
  • Costs incurred by the Commission are not recoverable; costs for main proceedings are for the national court to decide.