Judgment of the Court (First Chamber) of 26 March 2026.#G GmbH v Hauptzollamt H.#Reference for a preliminary ruling – Customs Union – Regulation (EEC) No 2913/92 – Community Customs Code – Import and export procedures – Determination of customs value – Article 32(1)(a), (ii) and (b), (iv) – Adjustment according to costs incurred by the buyer – Costs induced by intangible design services mock-up labels stuck on food cans – Concept of “container” – Intangible services performed on the territory of the European Union.#Case C-307/23.

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Official record CELEX 62023CJ0307_SUM from European Union at Court of Justice of the European Union. Dated 26 March 2026. Status: decided.

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• Arrêt de la Cour (première chambre) du 26 mars 2026.#G GmbH contre Hauptzollamt H.#Renvoi préjudiciel – Union douanière – Règlement (CEE) no 2913/92 – Code des douanes communautaire – Procédures d’importation et d’exportation – Détermination de la valeur en douane – Article 32, paragraphe 1, sous a), ii), et sous b), iv) – Ajustement en fonction des coûts supportés par l’acheteur – Coûts induits par des prestations immatérielles de conception de maquettes d’étiquettes collées sur des boîtes de conserve alimentaire – Notion de “contenant” – Prestations immatérielles exécutées sur le territoire de l’Union européenne.#Affaire C-307/23.

  judgment · FR · 26 March 2026

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