C-348/24Compañía de Distribución Integral Logista, SA v Administración General del Estado

Domstolens egne nøkkelord

Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Community Customs Code – Customs warehousing procedure – Release for free circulation – Article 29 – Value of goods for customs purposes – Goods sold for export to the customs territory of the European Union – Article 112(3) – Determination of the customs value – Article 214(1) – Relevant point in time for the purpose of determining the customs value – Regulation (EEC) No 2454/93 – Article 97n(2) – Proof of origin of the goods – Article 118(1) and (3) – Period for submission of proofs of origin – Loss of the benefit of preferential treatment – Validity of documents proving the origin of the goods – Article 147 – Successive sales.

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