Communicated on 28 June 2018

FIFTH SECTION

Application no. 13928/15 Mahammad MAMMADOV against Azerbaijan lodged on 10 March 2015

SUBJECT MATTER OF THE CASE

The application concerns the calculation of the amount of customs fees (VAT, customs duty and excise duty) by the customs authorities in respect of the applicant ’ s imported car.

In particular, for determining the customs value of the car in question the customs authorities, without any explanation, used the method of calculation on the basis of the catalogue price of similar cars (USD 12,000), instead of calculation on the basis of the actual purchase price of the car in question (USD 5,000). According to Article 12.2 of the Law on Customs Tariffs, the method on the basis of catalogue price could be used only if it was impossible to determine the customs value on the basis of actual purchase price. As a result, the applicant paid customs fees in the amount of 4,165.35 Azerbaijani manats (AZN), which according to him was AZN 1,091.45 more than he actually had to pay.

QUESTION tO THE PARTIES

Was the decision of the customs authorities ordering the applicant to pay the customs fees in question in accordance with the requirements of Article 1 of Protocol No. 1 to the Convention?