CJEU: Technology developed in the EU should be included in the customs value of goods imported into EU customs territory

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.

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