Successive sales (cross-trade): which invoice to establish the value for duty?
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Theme: |
International customs and tax regulations |
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Country: |
FRANCE / EU / WORLD |
As mentioned in our previous topic*, the Union Customs Code (CDU) has abandoned the concept of « First dirty » which allowed, before 1 May 2016, to draw up the declaration of release for free circulationbased on the amount of the first invoice for the payment of customs duties.
Since the opinions diverge ... and the debate is open!
Indeed, different legal interpretations of this article are currently circulating in some EU member countries and thus create doubt...
LArticle 70§1 CDUstates that it is the « Sales invoice issued for the export of products to the EU » which must be used for release for free circulation on Community territory.
In the triangular trade scheme illustrated above, we can therefore conclude that it is the invoice of Supplier A (Chinese) to Reseller B (Italian) which must be used for customs clearance in France.
However, and this is where the pack hurts, if we refer to theArticle 128 of the CDU delegated actsIt is said that « the transaction value goods sold for export to the customs territory of the Union shall be fixed [...] on the basis of the sale immediately before the goods have been introduced into customs territory« .
According to this regulatory text, it is last sales invoice, from Reseller B (Italian) to Final Buyer C (French), which must therefore be used for the release for free circulation of products...
* See.Successive sales (cross-trade): value for duty under the CDU
To go further...
- Consult our offer of services dedicated to international operations : flow mapping, validation of origin rules, securing procedures, reduction of customs invoice,...
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