Software and Customs Valuation

Martijn L. Schippers*

*Corresponding author for this work

Research output: Contribution to journalArticleAcademicpeer-review

1 Citation (Scopus)
7 Downloads (Pure)

Abstract

In this digitalized world, an increasing number of products do not function to the best of their ability if there is no (control) software installed on these products. Although it is commonly accepted that import duties are levied from goods, that is tangible property, there is still some debate about if and to what extent the value of software should be included in the customs value of imported goods. This debate has been revived in the EU after the Court's decision in the BMW Bayerische Motorenwerke AG v. Hauptzollamt München-case. In this contribution the author analysis to what extent the value of software should be part of the customs value of imported goods.

Original languageEnglish
Pages (from-to)222-228
Number of pages7
JournalGlobal Trade and Customs Journal
Volume16
Issue number6
Publication statusPublished - 2021

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