Customs Flash (24/05/2013)
Belgian Court of appeal clarifies the direct shipment condition for the "first sale for export" principle in customs valuation
Recently, the Belgian court of appeal ruled that the "first sale for export" principle can be used to determine the customs value when the goods, ordered from an intermediary, are shipped directly from the manufacturer to the European Union. Contrary to the Belgian customs administration’s point of view, it is neither required for transport to be the manufacturer’s responsibility nor that transport is facilitated on his behalf.
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