«(Community Customs Code – Customs value of imported goods – Price of goods and buying commission – Reimbursement of duty payable on full amount)»

1.. Common Customs Tariff – Customs value – Transaction value – Determination – Buying commission not deducted from the value declared and not shown separately from the selling price of the goods in the import declaration – Whether included (Council Regulation No 2913/92, Arts 29, 32 and 33)

2.. Customs union – Customs declarations – Post-clearance verification – Incomplete import declaration as a result of inadvertent error by the declarant – Revision by customs authorities – Definitive (Council Regulation No 2913/92, Art. 78(3))

JUDGMENT OF THE COURT (Sixth Chamber) 5 December 2002 (1)

((Customs Code – Customs value of imported goods – Price of goods and buying commission – Reimbursement of duty payable on full amount))

In Case C-379/00,

REFERENCE to the Court under Article 234 EC by the VAT and Duties Tribunal, London (United Kingdom), for a preliminary ruling in the proceedings pending before that court between

and

on the interpretation of Articles 29, 32, 33, 78 and 236 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1),

THE COURT (Sixth Chamber),,

composed of: J.-P. Puissochet, President of the Chamber, R. Schintgen, C. Gulmann (Rapporteur), F. Macken and J.N. Cunha Rodrigues, Judges,

Advocate General: J. Mischo,

after considering the written observations submitted on behalf of:

having regard to the Report for the Hearing,

after hearing the oral observations of Overland Footwear Ltd, the United Kingdom Government, the Italian Government and the Commission at the hearing on 31 January 2002,

after hearing the Opinion of the Advocate General at the sitting on 12 March 2002,

gives the following

...3. No additions shall be made to the price actually paid or payable in determining the customs value except as provided in this Article.4. In this Chapter, the term buying commissions means fees paid by an importer to his agent for the service of representing him in the purchase of the goods being valued.

On those grounds,

THE COURT (Sixth Chamber),

in answer to the questions referred to it by the VAT and Duties Tribunal, London, by order of 24 March 2000, hereby rules:

Puissochet

Schintgen

Gulmann

Macken

Cunha Rodrigues

Delivered in open court in Luxembourg on 5 December 2002.

R. Grass

J.-P. Puissochet

Registrar

President of the Sixth Chamber