****

( 1 ) OJ NO L 134 , 31 . 5 . 1980 , P . 1 .

( 2 ) OJ NO L 333 , 11 . 12 . 1980 , P . 1 .

( 3 ) OJ NO L 154 , 21 . 6 . 1980 , P . 14 .

COMMISSION REGULATION ( EEC ) NO 1580/81

OF 12 JUNE 1981

AMENDING REGULATION ( EEC ) NO 1495/80 IMPLEMENTING CERTAIN PROVISIONS OF ARTICLES 1 , 3 AND 8 OF COUNCIL REGULATION ( EEC ) NO 1224/80 ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES

THE COMMISSION OF THE EUROPEAN

COMMUNITIES ,

HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY ,

HAVING REGARD TO COUNCIL REGULATION ( EEC ) NO 1224/80 OF 28 MAY 1980 ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES ( 1 ), AS AMENDED BY REGULATION ( EEC ) NO 3193/80 ( 2 ), AND IN PARTICULAR ARTICLE 19 ( 1 ) ( B ) THEREOF ,

WHEREAS IT IS NECESSARY TO ENSURE UNIFORM APPLICATION OF THE PROVISIONS OF REGULATION ( EEC ) NO 1224/80 AND TO THIS END TO ADOPT IMPLEMENTING PROVISIONS AVOIDING ANY DIVERGENCE OF INTERPRETATION ;

WHEREAS COMMISSION REGULATION NO 1495/80 ( 3 ) IMPLEMENTS CERTAIN PROVISIONS OF ARTICLES 1 , 3 AND 8 OF REGULATION ( EEC ) NO 1224/80 ;

WHEREAS THE VALUATION RULES TO BE APPLIED IN THE CASE OF PARTIAL LOSS OR OF DAMAGE BEFORE THE GOODS BEING VALUED ARE ENTERED INTO FREE CIRCULATION SHOULD BE LAID DOWN ;

WHEREAS THE EXISTENCE OF A CONTRACT OF SALE REQUIRES A PRIORI THE USE OF TRANSACTION VALUE , EVEN WHEN THE GOODS BEING VALUED HAVE BEEN THE SUBJECT OF SUCCESSIVE SALES BEFORE VALUATION ;

WHEREAS WHEN GOODS ARE USED IN A THIRD COUNTRY BETWEEN THE TIME OF SALE AND THE TIME OF ENTRY INTO FREE CIRCULATION IN THE COMMUNITY , THE SALE MAY BE CONSIDERED AS NOT BEING FOR EXPORT TO THE CUSTOMS TERRITORY OF THE COMMUNITY AND ACCORDINGLY VALUATION NEED NOT BE MADE ON THE BASIS OF TRANSACTION VALUE ;

WHEREAS THE BUYER NEED SATISFY NO CONDITION OTHER THAN THAT OF BEING A PARTY TO THE CONTRACT OF SALE ;

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

REGULATION ( EEC ) NO 1495/80 IS AMENDED AS FOLLOWS :

1 . THE FOLLOWING SENTENCE IS ADDED TO ARTICLE 4 :

' APPORTIONING THE PRICE ACTUALLY PAID OR PAYABLE SHALL ALSO APPLY IN THE CASE OF THE LOSS OF PART OF A CONSIGNMENT OR WHEN THE GOODS BEING VALUED HAVE BEEN DAMAGED BEFORE ENTRY INTO FREE CIRCULATION . '

2 . ARTICLE 6 IS REPLACED BY THE FOLLOWING :

' FOR THE PURPOSES OF ARTICLE 3 OF REGULATION ( EEC ) NO 1224/80 THE FACT THAT THE GOODS WHICH ARE THE SUBJECT OF A SALE ARE DECLARED FOR FREE CIRCULATION IN THE COMMUNITY SHALL BE REGARDED AS ADEQUATE INDICATION THAT THEY WERE SOLD FOR EXPORT TO THE CUSTOMS TERRITORY OF THE COMMUNITY . THIS INDICATION SHALL ALSO APPLY IN THE CASE OF SUCCESSIVE SALES BEFORE VALUATION ; IN SUCH CASE EACH PRICE RESULTING FROM THESE SALES MAY , SUBJECT TO THE PROVISIONS OF REGULATION ( EEC ) NO 1496/80 , BE TAKEN AS A BASIS FOR VALUATION . HOWEVER , WHERE GOODS ARE USED IN A THIRD COUNTRY BETWEEN THE TIME OF SALE AND THE TIME OF ENTRY INTO FREE CIRCULATION THE CUSTOMS VALUE NEED NOT BE THE TRANSACTION VALUE .

THE BUYER NEED SATISFY NO CONDITION OTHER THAN THAT OF BEING A PARTY TO THE CONTRACT OF SALE . '

ARTICLE 2

THIS REGULATION SHALL ENTER INTO FORCE ON THE THIRD DAY FOLLOWING ITS PUBLICATION IN THE OFFICIAL JOURNAL OF THE EUROPEAN COMMUNITIES .

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

DONE AT BRUSSELS , 12 JUNE 1981 .

FOR THE COMMISSION

KARL-HEINZ NARJES

MEMBER OF THE COMMISSION