Get a reimbursement of the customs duty paid in case of imported defective goods
The Court of Justice of the European Union gave an interpretation of article 145 of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92, concerning the customs value of defective goods.
This article provides:
2. After release of the goods for free circulation, an adjustment made by the seller, to the benefit of the buyer, of the price actually paid or payable for the goods may be taken into consideration for the determination of the customs value in accordance with Article 29 of the Code, if it is demonstrated to the satisfaction of the customs authorities that:
(a) the goods were defective at the moment referred to by Article 67 of the Code;
(b) the seller made the adjustment in performance of a warranty obligation provided for in the contract of sale, concluded before release for free circulation of the goods; and
(c) the defective nature of the goods has not already been taken into account in the relevant sales contract.
3. The price actually paid or payable for the goods, adjusted in accordance with paragraph 2, may be taken into account only if that adjustment was made within a period of 12 months following the date of acceptance of the declaration for entry to free circulation of the goods.’
In the UCC the related article 145 is article 132 of the Implementing Regulation (EU) 2015/2447.
In Case C‑661/15, the Court of Justice of the European Union ruled that article 145 (2) allows the importer to adjust the customs value declared at the time of acceptance of the declaration for entry into free circulation where there was a manufacture-related risk that the goods might become defective in use, and in view of this the seller, pursuant to a contractual warranty towards the buyer, grants the latter a price reduction in the form of reimbursement of the costs incurred by the buyer in modifying the goods in order to exclude that risk. To get the reimbursement of the customs duty paid in excess, this adjustment in price must be done within a period of 3 years following the date of acceptance of the declaration for entry to free circulation of the goods.