Brown Boveri & Cie AG contra Hauptzollamt Mannheim.
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- Unifert Handels GmbH v Hauptzollamt Münster.
- Council Regulation (EEC) No 1224/80 of 28 May 1980 on the valuation of goods for customs purposes
- Council Regulation (EEC) No 1430/79 of 2 July 1979 on the repayment or remission of import or export duties
- Commission Directive 82/57/EEC of 17 December 1981 laying down certain provisions for implementing Council Directive 79/695/EEC on the harmonization of procedures for the release of goods for free circulation
- Council Regulation (EEC) No 2144/87 of 13 July 1987 on customs debt