COMMISSION REGULATION (EEC) N° 2839/90

of 27 September 1990

amending Regulation (EEC) N° 3579/85 on air transport costs to be included in customs value

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community,

Having regard to Council Regulation (EEC) N° 1224/80 of 28 May 1980 on the valuation of goods for customs purposes (1), as last amended by Regulation (EEC) N° 4046/89 (2), and in particular Article 19 thereof,

Whereas, pursuant to Article 14 (1) (d) of Regulation (EEC) N° 1224/80, the place of introduction into the customs territory of the Community is, for goods carried by air, the place where the land frontier of the customs territory of the Community is crossed;

Whereas Article 15 (2) (a) of that Regulation provides, in particular, that when goods are carried by the same means of transport to a point beyond the place of introduction into the customs territory of the Community, transport costs shall be assessed in proportion to the distance covered outside and inside the customs territory of the Community;

Whereas in order to facilitate declarations concerning the customs value of goods and the verification by the customs authorities of those declarations, the percentages of air transport costs to be included in the customs value, according

to the various airports of departure and destination, have already been fixed in Regulation (EEC) N° 3579/85 (3);

Whereas the territory of the former German Democratic Republic is now part of the customs territory of the Community; whereas it is therefore necessary, in so far as airports of destination are concerned, to include in the table of percentages the airports situated in this territory;

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 lists I to VI in the Annex to Regulation (EEC) N° 3579/85 are replaced by the lists annexed to the present Regulation.

Article 2

This Regulation shall enter into force on the day of its publication in the Official Journal of the European Communities.

It shall apply with effect from 3 October 1990.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 27 September 1990.

For the Commission

Christiane SCRIVENER

Member of the Commission

(1) OJ N° L 134, 31. 5. 1980, p. 1.

(2) OJ N° L 388, 30. 12. 1989, p. 24.

(3) OJ N° L 347, 23. 12. 1985, p. 2.

ANNEX

AIR TRANSPORT COSTS TO BE INCLUDED IN THE CUSTOMS VALUE

Introduction

1. The following table shows:

(a) third countries listed by continent (column 1);

(b) airports of departure in third countries (column 2);

(c) airports of arrival in the Community with the percentages which represent the part of the air transport costs to be included in the customs value (column 3 and following columns).

2. When the goods are shipped to or from airports not included in the following table, other than the airports referred to in paragraph 3, the percentage given for the airport nearest to that of departure or arrival shall be taken.

3. As regards the French overseas departments of Guadeloupe, Guiana, Martinique and Reunion, of which territories the airports are not included in the table, the following rules shall apply:

(a)

for goods shipped direct to those departments from third countries, the whole of the air transport cost is to be included in the customs value;

(b)

for goods shipped to the European part of the Community from third countries and transhipped or unloaded in one of those departments, the air transport costs which would have been incurred for carrying the goods only as far as the place of transhipment or unloading are to be included in the customs value;

(c)

for goods shipped to those departments from third countries and transhipped or unloaded in an airport in the European part of the Community, the air transport costs to be included in the customs value are those which result from the application of the percentages given in the following table to the costs which would have been incurred for carrying the goods from the airport of departure to the airport of transhipment or unloading.

The transhipment or unloading shall be certified by an appropriate endorsement by the customs authorities on the air waybill or other air transport document, with the official stamp of the office concerned; failing this certification the provisions of the last subparagraph of Article 14 (3) of Regulation (EEC) No 1224/80 shall apply.

Percentages of air transport costs to be included in the customs value

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