Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 19 December 2023 – ‘Tauritus’ UAB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos

(Case C-782/23, Tauritus)

Language of the case: Lithuanian

Referring court

Lietuvos vyriausiasis administracinis teismas

Parties to the main proceedings

Applicant at first instance and appellant: ‘Tauritus’ UAB

Defendant at first instance and respondent: Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos

Intervener: Kauno teritorinė muitinė

Questions referred

Must Article 70 of Regulation (EU) No 952/2013 ¹ of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code be interpreted as meaning that paragraph 1 thereof does not apply to a situation, such as that in the present case, where, at the time of acceptance of the customs declaration and on the basis of the sale occurring immediately before the goods were brought into the customs territory, only the price provisionally payable is known, which is subsequently (that is to say, after the declaration has been lodged and the goods have been released for free circulation) adjusted upwards or downwards in the light of circumstances beyond the control of the parties to the transaction and unknown at the time of lodging the declaration?

Must Article 173(3) of Regulation (EU) No 952/2013 be interpreted as meaning that the declarant is not under an obligation to apply to the customs authorities for an adjustment of the customs value determined and declared in accordance with Article 74 of that regulation where, as in the present case, the price actually payable for the goods, as referred to in Article 70(1) of that regulation, which was not and could not have been known at the time of lodging the declaration, becomes apparent after those goods have been released for free circulation?

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¹ OJ 2013 L 269, p. 1.