Judgment of the Court (Eighth Chamber) of 10 September 2020 (request for a preliminary ruling from the Finanzgericht München – Germany) – BMW Bayerische Motorenwerke AG v Hauptzollamt München
(Case C-509/19) 1
(Reference for a preliminary ruling – Customs Union – Union Customs Code – Regulation (EU) No 952/2013 – Article 71(1)(b) – Customs value – Imports of electronic products equipped with software)
Language of the case: German
Referring court
Finanzgericht München
Parties to the main proceedings
Applicant: BMW Bayerische Motorenwerke AG
Defendant: Hauptzollamt München
Operative part of the judgment
Article 71(1)(b) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code must be interpreted as allowing, for the purposes of determining the customs value of imported goods, the economic value of software designed in the European Union and made available free of charge by the buyer to the seller established in a third country to be added to the transaction value of imported goods.
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1 OJ C 328, 30.9.2019.