Free of charge software and customs valuation
Monika Bielskienė
Attorney at Law, Senior Manager at PwC Lithuania, and Candidate PhD at Vytautas Magnus University, Lithuania
Published 31 Oct 2020
Photo by Karl Pawlowicz on Unsplash
Case law
valuation
Court of Justice of European Union (CJEU) remained with its position that the economic value of software should be added to the transaction value of imported goods, despite the fact that it was designed in the European Union and transferred to the third-country manufacturer free of charge.