C-307/23G GmbH v Hauptzollamt H

Domstolens egne nøkkelord

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.

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