III RN 29/00
AI generated
Customs duty based on actual paid price, not market value, per Customs Act provisions.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the extraordinary review against a customs authority decision regarding duty calculation. The importer argued for a lower duty based on the invoice price, while the authority applied market value rules. The court ruled that the Customs Act defines customs value as the price actually paid, rejecting the authority's conflation of this with market value.
Legislator headnote
AI generatedArt. 26 ust. 1; Art. 26 ust. 6 Prawa celnego: Customs value is the price actually paid, not market value; deviation requires proven document unreliability.
Keywords
AI generated
customs value definition
actual price paid
market value comparison
document reliability
extraordinary review dismissal
customs duty calculation
invoice validity
Cited Legislation
AI generatedArt. 26 ust. 1 Prawa celnego
Art. 26 ust. 6 Prawa celnego
Art. 393 § 12 KPC
Art. 50 ust. 3 Prawa celnego
Art. 80 KPA
Art. 1 ust. 1 Prawa celnego
Art. 1 ust. 2 Prawa celnego
Art. 28 ust. 1 Prawa celnego
Art. 28 ust. 2 Prawa celnego