Onder 5.20 Parket bij de Hoge Raad 29 september 2017

15. In this case, taking into account the facts that: (i) 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; (ii) the importers provided no evidence, including no evidence of payment, other than the commercial invoices and proforma invoices to substantiate that the declared value represented the price actually paid or payable for the imported goods, adjusted in accordance with Article 8; and (iii) the importers had not maintained nor provided detailed accounting records and financial books, the Customs administration still had reasonable doubts and concluded that the Customs value of the imported goods cannot be determined under the provisions of Article 1. Before taking a final decision, the Customs administration communicated its grounds for doubting the truth or accuracy of the submitted documents, both in writing and orally during several meetings. The Customs administration also provided the importers with opportunities to respond.

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