On September 10, 2020, the Court of Justice of the European Union has ruled judgment in case C-509/19 (BMW against German Customs Office) by means of which it considers that, to determine the customs value of an imported goods, the economic value of a software developed in the European Union (EU) and free of charge from the buyer (importer) to the seller (exporter) established in a third country, must be added to the transaction value.
