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Court of Justice of the European Union · Judgment

C-307/23G GmbH v Hauptzollamt H

Decided
2026-03-26
ECLI
ECLI:EU:C:2026:246
CELEX
62023CJ0307
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Community Customs Code – Import and export procedures – Determining the customs value – Article 32(1)(a)(ii) and (b)(iv) – Adjustment depending on costs incurred by the buyer – Costs arising from intangible services for the design of templates for labels affixed on food cans – Concept of ‘container’ – Intangible services within the European Union.

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.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

    Model cardAudit