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Home / De-Voil / Part V17 Customs duties / Division V17.3 Cases and tribunal decisions / Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs
Commentary

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

Part V17 Customs duties

[2005] All ER (D) 234 (Oct)

European Community - Customs and excise - duties - common customs tariff - import customs duties - refund of customs duties paid on the buying commission - application for preliminary ruling - whether customs authorities required to reimburse import duties if declared customs value mistakenly included a buying commission - EC Treaty, art 234 - Council Regulation (EEC) 2913/92, arts 29, 32, 33, 78, 236

In an ongoing dispute between the applicant and the respondent (see [2002] All ER (D) 49 (Dec)), concerning the refund of import customs duties paid on buying commissions included in the declared customs value, the VAT and Duties Tribunal decided

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