The customs value of the goods is the transaction value which, in any case, must reflect the real economic value of the imported goods, taking into account all economically relevant factors. Therefore, under certain conditions, licence fees for the imported goods to be paid by the buyer, as a condition of the sale of the goods to be valued, should be added to the price actually paid. In this respect, the Court must consider the content of the clauses of the licence agreement and verify whether the supplier could have sold the goods even if the requirements of the licence agreement had not been fulfilled or, in any event, whether the licensor could have opposed the sale by the supplier.

(Subject-matter of the dispute: notice of adjustment of the purchase value declared at customs).

Annex