Commentary

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

Part V17 Customs duties

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

[2005] All ER (D) 234 (Oct)

European Community - Customs and excise - duties - common customs tariff - import customs duties - refund of customs duties paid on the buying commission - application for preliminary ruling - whether customs authorities required to reimburse import duties if declared customs value mistakenly included a buying commission - EC Treaty, art 234 - Council Regulation (EEC) 2913/92, arts 29, 32, 33, 78, 236

In an ongoing dispute between the applicant and the respondent (see

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