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COMMISSION REGULATION ( EEC ) NO 1025/77

OF 17 MAY 1977

SPECIFYING , FOR PURPOSES OF ARTICLE 6 ( 2 ) OF COUNCIL REGULATION ( EEC ) NO 803/68 ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES , THE PLACE OF INTRODUCTION FOR GOODS CARRIED BY SEA

THE COMMISSION OF THE EUROPEAN COMMUNITIES ,

HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY ,

HAVING REGARD TO COUNCIL REGULATION ( EEC ) NO 803/68 OF 27 JUNE 1968 ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES ( 1 ) , AS LAST AMENDED BY REGULATION ( EEC ) NO 1735/75 ( 2 ) , AND IN PARTICULAR ARTICLE 6 ( 2 ) THEREOF ,

WHEREAS ARTICLE 6 ( 1 ) OF REGULATION ( EEC ) NO 803/68 SPECIFIES , FOR GOODS CARRIED BY SEA , THE PLACE OF INTRODUCTION INTO THE CUSTOMS TERRITORY OF THE COMMUNITY FOR THE PURPOSES OF ARTICLE 1 ( 2 ) ( B ) OF THE SAID REGULATION ;

WHEREAS ARTICLE 6 ( 2 ) OF THAT REGULATION AS AMENDED BY REGULATION ( EEC ) NO 1028/75 ( 3 ) , PROVIDES THAT IN RESPECT OF GOODS INTRODUCED INTO THE CUSTOMS TERRITORY OF THE COMMUNITY , AND THEN CARRIED BY SEA TO A DESTINATION IN ANOTHER PART OF THAT TERRITORY AFTER PASSING THROUGH A PART OF THE CUSTOMS TERRITORY OF THE COMMUNITY , THE PLACE OF INTRODUCTION INTO THE CUSTOMS TERRITORY OF THE COMMUNITY TO BE TAKEN INTO CONSIDERATION SHALL BE DETERMINED IN ACCORDANCE WITH THE PROCEDURE LAID DOWN IN ARTICLE 17 ; WHEREAS GOODS WHICH ARE UNLOADED OR TRANSHIPPED MAY ALSO BE REGARDED AS PASSING THROUGH A PART OF THE CUSTOMS TERRITORY OF THE COMMUNITY ;

WHEREAS COMMISSION REGULATION ( EEC ) NO 1150/70 ( 4 ) , AS AMENDED BY REGULATION ( EEC ) NO 1490/75 ( 5 ) , PROVIDES THAT THE VALUE FOR CUSTOMS PURPOSES OF GOODS WHICH ARE INTRODUCED INTO THE CUSTOMS TERRITORY OF THE COMMUNITY AND CARRIED DIRECT TO A DESTINATION IN ANOTHER PART OF THAT TERRITORY THROUGH THE TERRITORIES OF AUSTRIA , SWITZERLAND OR THE GERMAN DEMOCRATIC REPUBLIC BY ONE OF THE USUAL ROUTES SHALL BE DETERMINED BY REFERENCE TO THE FIRST PLACE OF INRODUCTION INTO THE CUSTOMS TERRITORY ;

WHEREAS , PURSUANT TO COUNCIL REGULATION ( EEC ) NO 1496/68 ( 6 ) , AS LAST AMENDED BY REGULATION ( EEC ) NO 3456/73 ( 7 ) FROM 1 JULY 1977 THE ENLARGED CUSTOMS TERRITORY OF THE COMMUNITY IS TO BE TAKEN INTO CONSIDERATION IN DETERMINING THE CUSTOMS VALUE OF GOODS IMPORTED FROM THIRD COUNTRIES , AND RULES SIMILAR TO THOSE PROVIDED BY REGULATION ( EEC ) NO 1150/70 SHOULD THEREFORE BE ESTABLISHED FOR GOODS WHICH ARE INTRODUCED INTO THE CUSTOMS TERRITORY OF THE COMMUNITY AND CARRIED BY SEA TO A DESTINATION IN ANOTHER PART OF THAT TERRITORY AFTER PASSING THROUGH A PART OF THE CUSTOMS TERRITORY OF THE COMMUNITY ; WHEREAS THIS RULE SHOULD APPLY ONLY IN THE CASE OF DIRECT CARRIAGE BY A NORMAL ROUTE ;

WHEREAS , IF THAT IS NOT THE CASE , THE VALUE FOR CUSTOMS PURPOSES SHALL BE DETERMINED BY REFERENCE TO THE LAST PLACE OF INTRODUCTION INTO THE CUSTOMS TERRITORY OF THE COMMUNITY ;

WHEREAS THE MEASURES PROVIDED FOR IN THIS REGULATION ARE IN ACCORDANCE WITH THE OPINION OF THE CUSTOMS VALUATION COMMITTEE ,

HAS ADOPTED THIS REGULATION :

ARTICLE 1

THE VALUE FOR CUSTOMS PURPOSES OF GOODS INTRODUCED INTO THE CUSTOMS TERRITORY OF THE COMMUNITY AND THEN CARRIED TO A DESTINATION IN ANOTHER PART OF THAT TERRITORY BY SEA AFTER PASSING THROUGH A PART OF THE CUSTOMS TERRITORY OF THE COMMUNITY SHALL BE DETERMINED BY REFERENCE TO THE FIRST PLACE OF INTRODUCTION INTO THE CUSTOMS TERRITORY OF THE COMMUNITY , ON CONDITION THAT THE GOODS ARE CARRIED DIRECT BY ONE OF THE USUAL ROUTES TO THE DESTINATION .

ARTICLE 2

WHERE THE CONDITION LAID DOWN IN ARTICLE 1 IS NOT SATISFIED , THE VALUE FOR CUSTOMS PURPOSES SHALL BE DETERMINED BY REFERENCE TO THE LAST PLACE OF INTRODUCTION INTO THE CUSTOMS TERRITORY OF THE COMMUNITY .

ARTICLE 3

THIS REGULATION SHALL ENTER INTO FORCE ON 1 JULY 1977 .

THIS REGULATION SHALL BE BINDING IN ITS ENTIRETY AND DIRECTLY APPLICABLE IN ALL MEMBER STATES .

DONE AT BRUSSELS , 17 MAY 1977 .

FOR THE COMMISSION

ETIENNE DAVIGNON

MEMBER OF THE COMMISSION

( 1 ) OJ NO L 148 , 28 . 6 . 1968 , P . 6 .

( 2 ) OJ NO L 183 , 14 . 7 . 1975 , P . 1 .

( 3 ) OJ NO L 102 , 22 . 4 . 1975 , P . 1 .

( 4 ) OJ NO L 134 , 19 . 6 . 1970 , P . 33 .

( 5 ) OJ NO L 151 , 12 . 6 . 1975 , P . 7 .

( 6 ) OJ NO L 238 , 28 . 9 . 1968 , P . 1 .

( 7 ) OJ NO L 356 , 27 . 12 . 1973 , P . 1 .