Citaat | Parket bij de Hoge Raad 29 september 2017

Onder 5.20 Parket bij de Hoge Raad 29 september 2017

Een alinea uit Parket bij de Hoge Raad 29 september 2017, ECLI:NL:PHR:2017:994.

13. In this case, due to the fact that the declared value of the spiral nails was substantially lower than the prices on the International Market of raw materials used in the manufacture of spiral nails, the Customs administration had reason to doubt the truth or accuracy of the declared value as reflected in the commercial invoices. Therefore, in accordance with Decision 6.1, the Customs administration asked the importers to provide further evidence to confirm that the declared value was the price actually paid or payable for the imported goods, adjusted in accordance with the provisions of Article 8. The importers were given several opportunities to provide additional information, but they could not provide the contract or any evidence of payment. In addition, the accounting records reviewed during the consultation revealed that they did not support the price actually paid or payable. The Customs Administration still had reasonable doubts about the truth or accuracy of the declared value.

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