Overland Footwear TITJUR Opinion of Mr Advocate General Poiares Maduro delivered on 25 May 2005. # Overland Footwear Ltd v Commissioners of Customs & Excise. # Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom. # Common customs tariff - Import customs duties - Declared customs value including a buying commission - Payment of customs duty on full amount declared - Revision of the customs declaration - Conditions - Refund of customs duties paid on the buying commission. # Case C-468/03.