5th AVENUE Products Trading

JUDGMENT OF THE COURT (Tenth Chamber)19 November 2020 (*)(Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Community Customs Code – Article 29(1) and (3)(a) – Article 32(1)(c) and (5)(b) – Regulation (EEC) No 2454/93 – Article 157(2) – Customs valuation – Transaction value of imported goods – Concept of ‘condition of sale’ – Payment in return for the granting of an exclusive distribution right)In Case C‑775/19,REQUEST for a preliminary ruling under Article 267 TFEU from the Finanzgericht Baden-Württemberg (Finance Court, Baden-Württemberg, Germany), made by decision of 22 July 2019, received at the Court on 22 October 2019, in the proceedings 5 th Avenue Products Trading Gmb Hv Hauptzollamt Singen,THE COURT (Tenth Chamber),composed of E. Regan (Rapporteur), President of the Fifth Chamber, acting as President of the Tenth Chamber, E. Juhász and I. Jarukaitis, Judges,Advocate General: M. Szpunar,Registrar: A. Calot Escobar,having regard to the written procedure,after considering the observations submitted on behalf of:–        the Hauptzollamt Singen, by B. Geyer, acting as Agent,–        the Czech Government, by M. Smolek, J. Vláčil, and L. Dvořáková, acting as Agents,–        the Spanish Government, by M. J. Ruiz Sánchez, acting as Agent,–        the European Commission, by C. Vollrath and M. Kocjan, acting as Agents,having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,gives the following Judgment...