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Court of Justice of the European Union · Judgment

C-256/07Mitsui & Co. Deutschland GmbH v Hauptzollamt Düsseldorf

Decided
2009-03-19
ECLI
ECLI:EU:C:2009:167
CELEX
62007CJ0256
Finality
Final, the decision cannot be appealed

The court's own keywords

Community Customs Code - Repayment of customs duties - Article 29(1) and (3)(a) - Value for customs purposes - Regulation (EEC) No 2454/93 - Article 145(2) and (3) - Taking into account, for customs valuation purposes, of payments made by the seller in performance of a warranty obligation provided for in the contract of sale - Temporal application - Substantive rules - Procedural rules - Retroactive application of a rule - Validity.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Model card and audit published under the EU AI Act

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