Opinion of Advocate General Gulmann delivered on 28 April 1994

1 Original language: Danish.

2 [1984] ECR 609.

3 Council Regulation No 1224/80 of 28 May 1980 on the valuation of goods for customs purposes (OJ 1980 L 134, p. 1), as amended by Regulation No 3193/80 of 8 December 1980 (OJ 1980 L 333, p. 1).

4 [1990] ECR I-1481, in which the Court held: It should further be noted that Article 8 of Regulation No 1224/80, to which Article 3(1) refers, contains an exhaustive list of the ancillary costs which must be added to the price actually paid or payable for the purpose of determinine the customs value. Since the costs of acquiring certificates of authenticity are not included, it follows that such costs can be taken into account for the purpose of determining the customs value only if they are regarded as an integra! part of the price of the goods. {paragraph 11)

5 OJ 1986 L 386, p. 1.

6 OJ 1986 L 387, p. 42.