Court of Justice 23 January 2003, C-152/01 (Kyocera Electronics Europe GmbH v Hauptzollamt Krefeld.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In this case the Bundesfinanzhof (Federal Finance Court), Germany, has asked the Court two questions concerning the effect on the customs value of goods of interest payments made in connection with their purchase but not disclosed in the customs declaration form or in the invoices submitted with that form.