ECJ: Family Relationship and Customs Value
ECJ, judgement of 21 January 2016 – C-430/14. Context Determining the customs value in case of kinship relations between buyers and sellers of goods can lead to the presumption that the …
Damages for denied sealing of goods and delayed return
OLG München, judgement of 30. december 2015 – 7 U 2492/15. Summaries 1. Damages caused by the removal of the seal from the goods do not fall within the risk …
International Transport Contract: Forfeit of Freight costs
OLG Braunschweig, judgement of 21 December 2015, 1 Ss (OWi) 165/15 Summaries 1. The forfeit of freight costs due to a misdemeanor is only admissable with respect to the domestic …
Road Haulage instead of Air Carriage
BGH · judgement of 10. december 2015 · Az. I ZR 87/14. Summaries a) In case the air carrier engaged based on air transport contracts does perform partial routes with a truck on …
General Rules for the Interpretation of the Combined Nomenclature 2(a)
Financial Court Hamburg, judgement of 16 November 2015 – 4 K 53/12. Summaries The application of the General Rule of the Interpretation of the Combined Nomenclature 2(a) requires all parts being provided for …
VAT deduction in a Customs Warehouse
Federal Fiscal Court, judgement of 11 November 2015 – V R 68/14. Summaries The operator of a customs warehouse is not entitled to deduct input tax (VAT deduction).
Flat-rate Forwarding Contract or Carrier Contract? (OLG Köln)
Higher Regional Court of Cologne, order of 29 September 2015 – I-3 U 103/15. Guiding Principles 1. The freight forwarder shall be liable as a freight carrier if a certain …
Multimodal Transport: Liability of the Carrier in Case of Loss of Goods
Federal Court of Justice, judgement of 17 September 2015 – I ZR 212/13. Summaries a) The cessation of the carriage rendered by unloading the cargo by a sub-carrier does not affect the man …
Revocation of a Certificate of Origin – Supplyer’s declaration of a Packer required?
Financial Court Düsseldorf, judgement of 2 September 2015 – 4 K 1491/15 Z. Summaries The packer of goods is not required to issue a supplyer’s declaration. If such declaration is …
Customs Tariff for Helmet Camera with USB Interface
Financial Court Munich, judgement of 18 June 2015 – 14 K 3537/13. Summaries 1. The difference between video recording devices of subposition 8525 80 91 KN and subposition 8525 80 99 KN lies …