EU Internal Market
Commission.9
There are four exceptions:
The payment for the service actually rendered to the exporter and amounts of paid finances
id equal/proportional to an amount of the cost of such service;
or if it (the fee) relates to the general system of internal taxes, is applied regularly in
accordance with the same criteria in both domestic and imported goods (Case 46/76
Bauhuis [1977]).
Payments for services that provide real profits for the importer or quality improvement of
imported goods (for example, processing and packaging). Case 63/74 W.Cadsky SpA
[1975]
In all cases where charges are levied in accordance with EU legislation or international
law, their amounts should not exceed the cost or price of the service or the amount