Citaat | Gerechtshof Amsterdam 8 januari 2015

Onder 3.2 Gerechtshof Amsterdam 8 januari 2015

Een alinea uit Gerechtshof Amsterdam 8 januari 2015, ECLI:NL:GHAMS:2015:787.

The mission team had the opportunity to examine and to extract information from the customs declarations and supporting documents concerning the importation of CFL-i parts from China by [B]. Access to the documents was provided by the Thai authorities. According to the documents presented, the company had imported from China CFL-i subassemblies and parts, which were classified under heading 8539. The numbers of the import invoices from China to Thailand were the same as the reference numbers used in the invoices issued for the corresponding final products exported from Thailand to the EU. The imported subassemblies were precisely described either in the import invoices, or in the customs declarations. The description included, inter alia, the type or brand of CFL-i (i.e. GSL), electrical power (i.e. 11W) and fitting (i.e. E27). In fact, the description was the same as the description of the final product exported to the EU (see Annex 9, excel sheet).

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