Case C-491/04

Dollond & Aitchison Ltd

v

Commissioners of Customs & Excise

(Reference for a preliminary ruling from the VAT and Duties Tribunal, Manchester)

(Community Customs Code – Customs value – Customs import duties – Delivery of goods by a company established in Jersey and supplies of services effected in the United Kingdom)

Summary of the Judgment

1.        Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Taxable amount – Importation of goods

(Council Regulation No 2913/92, Art. 29; Council Directive 77/388, Arts 2(2) and 11B(1))

2.        Common Customs Tariff – Value for customs purposes – Transaction value – Determination

(Council Regulation No 2913/92, Art. 29)

1.        Since the Island of Jersey is an integral part of the Community customs territory but constitutes a third territory as regards the rules established by Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, the supply of goods by a company established in Jersey to a customer resident in the United Kingdom constitutes an importation within the meaning of Article 2(2) of the Sixth Directive. The taxable amount is defined by Article 11B(1) of that directive as ‘the value for customs purposes, determined’ in accordance with Article 29 of Regulation No 2913/92 establishing the Community Customs Code.

In the case of a transaction composed of several elements, the principles derived from case‑law, relating to the scope of such a transaction subject to value added tax within a Member State, cannot be used to determine the elements of the transaction to be taken into account for the purposes of applying Article 29 of the Customs Code.

(see paras 17, 22, operative part 2)

2.        Article 29 of Regulation No 2913/92 establishing the Community Customs Code must be interpreted as meaning that payment for a supply of services, such as examination, consultation or aftercare required in connection with contact lenses, and for goods, consisting of those lenses, the cleaning solutions and the soaking cases, constitutes as a whole the ‘transaction value’ within the meaning of Article 29 of the Customs Code and is, therefore, dutiable, to the extent that the offer is a global one in respect of which a single payment is made.

(see paras 34-35, operative part 1)