ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(79)604
Vol.1979/0206

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM <79)604 final
Brussels -25th October 1979
PROPOSAL FOR ACOUNCIL REGULATION (EEC )
ONTHE VALUATION OFGOODS FOR CUSTOMS PURPOSES
(presented bytheCommission totheCouncil )
F
fr - •-
C0M(79 )604final

Explanatory memorandum
TheattacheddraftRegulation,whenadoptedbytheCouncil,will
provideforthereplacement ofthepresentCommunity customs
valuation systembythenewsystemdevelopedinthemultilateral
tradenegotiations of1973/1979.

REGULATION (EEC) OFTHECOUNCIL
onthevaluationofgoodsforcustomspurposes
THECOUNCILCFTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishing theEuropeanEconomicCommunity
andinparticulairArtiole113thereof;
«
HavingregardtotheproposalfromtheCommission ;
WhereastheCommunityisbaseduponacustomsunion;
Whereas,forthepurposeofuniformapplicationoftheCommonCustomsTariff,
itisnecessarythatthecustomsvaluebedeterminedinauniformmannerin
MemberStates;
Whereasitisnecessarytopreventanydeflectionoftradeandactivities
andanydistortionofcompetition whichmightarisefromdifferencesin
nationalpractices ;
WhereasbyitsdecisionNo79••••of•••••••••••, relatingtothe
concludingofagreementsarisingfromthemultilateral tradenegotiations of
1973/1979»theCouncilhasinparticularapproved,inthenameoftheEuropean
EconomicCommunitythe"AgreementonImplementation ofArticleVIIofthe
GeneralAgreementonTariffsandTrade";
WhereasthesaidagreemententersintoforceasfarastheCommunityis
concernedon1January198l» •
«
WhereastheCommunity,inacceptingtheAgreement,placeditselfunderan
obligationtoensure,notlaterthanthedateofentryintoforceofthis
Agreementforit,theconformityofitslaws,regulations andadministrative
procedureswiththeprovisionsoftheAgreement;
WhereastheCommunityhasdecidedto'implementtheAgreementasfrom
1July1980;
Whereastheuniformapplication oftheprovisionsofthisRegulationto
importsofallgoodsmustbeensured,andtothisendaCommunityprocedure
mustbeintroducedwhichwillpermittheadoptionofimplementing provisions
withinappropriate timelimits;whereasitisnecessarytosetupa
Committeetoorganisecloseandeffectiveco-operation betweentheMember
StatesandtheCommissioninthisfield;

HASADOPTEDTHISREGULATION :
TITLEI
Article1
1.InthisRegulation–
(i)"customsvalue"meansvalueforthepurposeofapplyingthe
CommonCustomsTariff; «
(ii)"produced"includesgrown,manufactured andmined;-
(iii)"identicalgoods"meansgoodsproducedinthesamecountrywhich
arethesameinallrespects,includingphysicalcharacteristics ,
qualityandreputation ,butminordifferences inappearanceshall
notprecludegoodsotherwiseconformingtothedefinitionfrom
"beingregardedasidentical ;
(iv)"similargoods"meansgoodsproducedinthesamecountrywhich,
althoughnotalikeinallrespects,havelikecharacteristics and
likecomponentmaterialswhichenablethemtoperformthesame
functionsandto"becommercially interchangeable ;andthequality
ofthegoods,theirreputationandtheexistenceofatrademark
areamongthefactorstobeconsideredindetermining whether
goodsaresimilar;
(v)"identicalgoods"and"similargoods",asthecasemaybe,donot
includegoodswhichincorporate orreflectengineering ,
development ,artwork,designwork,andplansandsketchesfor
whichnoadjustmenthasbeenmadeunderArticle8.l(b)(iv)
becausesuchelementswereundertakenintheCommunity ;
(vi)"goodsofthesameclassorkind"meansgoodswhichfallwithin
agrouporrangeofgoodsproducedbyaparticularindustryor
industrysector,andincludesidentioalorsimilargoods;
(vii)"thematerialtimeforvaluationforcustomspurposes"means–
(a)forgoodsdeclaredfordirecthomeuse,thedateof
acceptancebythecustomsauthorities ofthedeclarant's
statementofhisintentionthatthegoodsshouldenterinto
homeuse:

(b)forgoodswhich,afteranothercustomsprocedurehasbeen
applied,enterintohomeuse,thetimefixedbyactsofthe
CouncilortheCommissionpertainingtothatcustoms
procedureorbyMemberStatesinaccordancewithsuchacts;
(viii)"theAgreement"meanstheAgreementonImplementation of
ArticleVIIoftheGeneralAgreementonTariffsandTradecon­
cludedintheframeworkofthemultilateral tradenegotiations
of1973/1979. '
2.ForthepurposesofthisRegulation,personsshallbedeemedto
berelatedonlyif–
(a)theyareofficersordirectorsofoneanother'sbusinesses ;
(b)theyarelegallyrecognisedpartnersinbusiness;
(c)theyaireemployerandemployee;
(d)anypersondirectlyorindirectlyowns,controlsorholds
5percentormoreoftheoutstandingvotingstockorshares
ofbothofthem;
(e)oneofthemdirectlyorindirectlycontrolstheother;
(f)bothofthemaredirectlyorindirectlycontrolledbyathird
person;
(g)togethertheydirectlyorindirectlycontrolathirdperson;
or
(h)theyaremembersofthesamefamily.
3»ForthepurposesofthisRegulationtheterm"persons"includes
legalpersons,whereappropriate.
Article2
1.Thecustomsvalueofimportedgoodsisto.bedeterminedunderthe
provisionsofArticle3whenevertheconditionsprescribedthereinare
fulfilled.
2.Wheresuchvaluecannotbedeterminedundertheprovisionsof
Article3»itistobedeterminedbyproceedingsequentially through
Articles4«5»6and7tothefirstsuchArticleundeiwhichitcanbe

-4-
determined.,subjecttotheprovisothattheorderofapplication of
Articles6and7shallbereversediftheimportersorequests;anditis
onlywhensuchvaluecannotbedeterminedundertheprovisionsofa
particularArticlethattheprovisionsofthenextArticleinasequence
established byvirtueofthisparagraphcanbeapplied.
3.Wherethecustomsvalueofimportedgoodscannotbedetermined
undertheprovisionsofArticles3»4»5»6or7|i"tshallthenbe
determinedusingreasonable meansconsistentwiththeprinciples and
generalprovisionsoftheAgreementandofArticleVIIoftheGeneral
AgreementonTariffsandTradeandonthebasisofdataavailableinthe
Community.
4.Nocustomsvalueshallbedeterminedundertheprovisions of
paragraph 3ofthisArticleonthebasisof–
(a)thesellingpriceintheCommunityofgoodsproducedinthe
Community ;
(b)asystemwhichprovidesfortheacceptanceforcustomspurposes
ofthehigheroftwoalternative values;
(c)thepriceofgoodsonthedomesticmarketofthecountryof
exportation ;
I
(d)thecostofproductionotherthancomputedvalueswhichhave
beendeterminedforidenticalorsimilargoodsinaccordance
withtheprovisionsofArticle7»
(e)thepriceofthegoodsforexporttoacountrynotbeinga
MemberState;
(f)minimumcustomsvalues;or
(g)arbitraryorfictitiousvalues.
Article3
1.Thecustomsvalueofimportedgoodsdeterminedtuidertheprovisions
ofthisArticleshallbethetransactionvalue,thatisthepriceactually
paidorpayableforthegoodswhensoldforexporttotheCommunity
adjustedinaccordancewiththeprovisionsofArtiole8,provided–

(a)thattherearenorestrictionsastothedispositionoruseof
thegoods "bythebuyerotherthanrestrictions which–
(i)areimposedorrequired "bylaworbythepublicauthorities
intheCommunity;
(ii)limit.thegoegraphicalareainwhichthegoodsmayberesold;
or
(iii)donotsubstantiallyaffectthevalueofthegoods;
(b)thatthesaleorpriceisnotsubjecttosomeconditionor
consideration forwhichavaluecannotbedeterminedwithrespect
tothegoodsbeingvalued;
(c)thatnopartoftheproceedsofanysubsequentresale,disposal
oruseofthegoodsbythebuyerwillaccruedirectlyor
indirectlytotheseller,unlessanappropriate adjustmentcan
bemadeinaccordancewiththeprovisionsofArticle8;and
(d)thatthebuyerandsellerarenotrelated,orwherethebuyer
andsellerarerelated,thatthetransaction valueisacceptable
forcustomspurposesundertheprovisionsofparagraph 2ofthis
Article* .
(a)Indeterminingwhetherthetransactionvalueisacceptablefor
thepurposesofparagraph1,thefactthatthebuyerandthe
sellerarerelatedwithinthemeaningofArticle1shallnotin
itselfbegroundsforregardingthetransaction valueas
unacceptable .Insuchcasethecircumstances surrounding the
saleshallbeexaminedandthetransaction valueshallbe
acceptedprovidedthattherelationship didnotinfluencethe
,price.If,inthelightofinformationprovidedbytheimporter
orotherwise,thecustoms.authorities havegroundsforconsidering
thattherelationship influencedtheprice,theyshallcommunicate
suchgroundstotheimporterandlieshallbegivenareasonable
opportunitytorespond.Iftheimportersorequests,the
communication ofthegroundsshallbeinwriting.
(b)Inasalebetweenrelatedpersons,thetransactionvalueshallbe
acceptedandthegoodsvaluedinaccordance^iththeprovisions
ofparagraph1ofthisArtiolewhenevertheimporterdemonstrates

thatsuchvaluecloselyapproximates tooneofthefollowing
occurringatoraboutthesametime–
(i)thetransactionvalueinsales,betweenbuyersand.sellers
whoarenotrelatedinanyparticularcase,ofidenticalor
similargoodsforexporttotheCommunity ;
(ii)thecustomsvalueofidenticalorsimilargoodsas
determinedundertheprovisionsofArticle6;
iii)thecustomsvalueofidenticalorsimilargoodsas
determinedundertheprovisionsofArticle75
(iv)thetransactionvalueinsales,betweenbuyersandsellers
whoarenotrelatedinanyparticularcase,forexportto
theCommunityofgoodswhichwouldbeidenticaltothe
importedgoodsexceptforhavingadifferentcountryof
productionprovidedthatthesellersinanytwotransao-
tionsbeingcomparedarenotrelated.
In.applyingtheforegoingtests,dueaccountshallbetakenof
demonstrated differencesincommerciallevels,quantitylevels,
theelementsenumeratedinArticle8andcostsincurredbythe
sellerinsalesinwhichheandthebuyerarenotrelatedthat
arenotincurredbythesellerinsalesinwhichheandthe
buyerarerelated.
Thetestssetforthinparagraph2(b)ofthisArtiolearetobe
usedattheinitiativeoftheimporterandonlyforcomparison
purposes.Substitutevaluesmaynotbeestablished underthe
provisionsofthesaidparagraph2(b).
Thepriceactuallypaidorpayableisthetotalpaymentmade
ortobemadebythebuyertoorforthebenefitoftheseller
fortheimportedgoods.Thepayment'neednotnecessarily take
theformofatransferofmoney.Paymentmaybemadebywayof
lettersoforeditornegotiableinstruments andmaybemade
directlyorindirectly.
Activities,includingmarketingactivities,undertakenbythe
buyeronhisownaccount,otherthanthoseforwhichan
adjustmentisprovidedinArticle8,arenottobetakenasan

indirect payment tothe seller ,even though they might "be
regarded asofbenefit tothe seller orhave been undertaken
with his agreement ,andtheir cost shall not beadded tothe
price actually paid orpayable indetermining thecustoms value
ofimported goods .
4. Thecustoms value ofimported goods shall notinclude thefollowing
charges orcosts ,provided that they aredistinguished from theprice
actually paid orpayable forthe imported goods –
(a)charges forconstruction ,erection ,assembly ,maintenance or
technical assistance ,undertaken after importation onimported
goods such asindustrial plant ,machinery orequipment ;
(b)thecost oftransport after importation ;
(c)customs duties andother taxes payable intheCommunity by
reason ofthe importation orsale ofthegoods *
»"
Article 4
1. (a)Thecustoms value ofimported goods determined under the
provisions ofthis Article shall bethetransaction value of
identical goods sold forexport totheCommunity andexported at
orabout the same time asthe goods being valued .
(b)Inapplying this Article ,thetransaction value ofidentical
goods inasale atthe same commercial level and insubstantially
the same quantity asthegoods being valued shall beused to
y
determine thecustoms value .Where nosuch .sale isfound ,the
transaction value ofidentical goods sold atadifferent
commercial level and/orindifferent quantities ,adjusted to
take aocount ofdifferences attributable tocommercial level and/
ortoquantity ,shall be'used ,provided that such adjustments
canbemade onthebasis ofdemonstrated evidence which olearly
establishes thereasonableness andaccuracy oftheadjustment ,
whether theadjustment leads toanincrease oradecrease in
the value . ^
20 Where thecosts andcharges referred toinArticle 8.1(e )are
included inthetransaction value ,anadjustment shall bemade totake
account ofsignificant differences insuch costs andcharges between the
imported goods andtheidentical goods inquestion arising from differences
indistances andmodes oftransport .

-8-
3.If,inapplyingthisArticle,morethanonetransaction valueof
identicalgoodsisfound,thelowestsuchvalueshall "beusedtodetermine
thecustomsvalueoftheimportedgoods.
4.InapplyingthisArticle,atransaction valueforgoodsproducedby
adifferentpersonshallhetakenintoaccountonlywhennotransaction
valuecanhefoundundertheprovisionsofparagraph 1ofthisArticlefor
identicalgoodsproducedbythesamepersonasthegoods "beingvalued.
4
5.ForthepurposesofthisArticle,thetransaction valueofidentical
importedgoodsmeansacustomsvaluepreviouslydeterminedunderArticle3,
adjustedasprovidedforinparagraphsl(b)and2ofthisArticle.
Article5
1.(a)Thecustomsvalueofimportedgoodsdeterminedunderthe
provisionsofthisArticleshallbethetransaction valueof
similargoodssoldforexporttotheCommunityandexportedat
oraboutthesametimeasthegoodsbeingvalued.
(b)InapplyingthisArticle,thetransactionvalueofsimilargoods
inasaleatthesamecommerciallevelandinsubstantially the
samequantityasthegoodsbeingvaluedshall'beusedto
determinethecustomsvalue.Wherenosuchsaleisfound,the
transaction valueofsimilargoodssoldatadifferentcommercial
leveland/orindifferentquantities,adjustedtotakeaccountof
differencesattributabletocommercialleveland/ortoquantity,
shallbeused,providedthatsuchadjustments canbemadeonthe
basisofdemonstrated evidencewhichclearlyestablishesthe
reasonableness andaccuracyoftheadjustment,whetherthe
adjustmentleadstoanincreaseoradecreaseinthevalue.
2.WherethecostsandchargesreferredtoinArticle8.1(e)areincluded
inthetransactionvalue,'anadjustmentshallbemadetotakeaccountof
significantdifferencesinsuchcostsandchargesbetweentheimportedgoods
andthesimilargoodsinquestionarisingfromdifferences indistancesand
modesoftransport.
3.If,inapplyingthisArticle,morethanonetransactionvalueof
similargoodsisfound,thelowestsuchvalueshallbeusedtodeterminethe
customsvalueoftheimportedgoods.

/
-9-
4.InapplyingthisArticle,atransactionvalueforgoodsproducedby
adifferentpersonshallbetakenintoaccountonlywhennotransaction
valuecanbefoundundertheprovisionsofparagraph 1ofthisArticlefor
similargoodsproducedbythesamepersonasthegoodsbeingvalued.
5.ForthepurposesofthisArticle,thetransactionvalueofsimilar
importedgoodsmeansacustomsvaluepreviouslydeterminedunderArticle3,
adjustedasprovidedforinparagraphsl(b)and2ofthisArticle.
«
Article6
1.(a)Iftheimportedgoodsoridenticalorsimilarimportedgoods
aresoldintheCommunityintheconditionasimported,the
customsvalueofimportedgoodsdeterminedundertheprovisions
ofthisArticleshallbebasedontheunitpriceatwhichthe
importedgoodsoridenticalorsimilarimportedgoodsareso
soldinthegreatestaggregatequantity,atoraboutthetime
oftheimportation ofthegoodsbeingvalued,topersonswho
arenotrelatedtothepersonsfromwhomtheybuysuchgoods,
subjecttodeductionsforthefollowing-
(i)eitherthecommissionsusuallypaidoragreedtobepaidor
theadditionsusuallymadeforprofitandgeneralexpenses
(includingthedirectandindirectcostsofmarketingthe
goodsinquestion)inconnectionwithsalesintheCommunity
ofimportedgoodsofthesameclassorkind;
(ii)theusualcostsoftransportandinsuranceandassociated
costsincurredwithintheCommunity ;and
(iii)thecustomsdutiesandothertaxespayableintheCommunity
byreasonoftheimportation orsaleofthegoods.
(b)Ifneithertheimportedgooiisnoridenticalnorsimilarimported
goodsaresoldatoraboutthetimeofimportationofthegoods
beingvalued,thecustomsvalueofimportedgoodsdetermined
undertheprovisionsofthisArticleshall,subjectotherwiseto-
theprovisionsofparagraphl(a)ofthisArticle,bebasedon
theunitpriceatwhichtheimportedgoodsoridenticalor
similarimportedgoodsaresoldintheCommunityinthecondition
asimportedattheearliestdateaftertheimportationofthe
goodsbeingvaluedbutbeforetheexpirationofninetydays
aftersuchimportation®

-10-
2.Ifneithertheimportedgoodsnoridenticalnorsimilarimported
goodssiresoldintheCommunityin-theoonditionasimported,then,ifthe
importersorequests,thecustomsvalueshallbebasedontheunitpriceat
whichtheimportedgoods,afterfurtherprocessing,aresoldinthegreatest
aggregatequantitytopersonsintheCommunitywhoarenotrelatedtothe
,personsfromwhomtheybuysuchgoods,dueallowancebeingmadeforthe
valueaddedbysuchprocessing andthedeductionsprovidedforin
paragraphl(a)ofthisArticle. '
3.InthisArticle,theunitpriceatwhichtheimportedgoodsaresold
inthegreatestaggregatequantityisthepriceatwhichthegreatestnumber
ofunitsissoldinsalestopersonswhoarenotrelatedtothepersonsfrom
whomtheybuysuchgoodsatthefirstcommerciallevelafterimportationat
whichsuchsalestakeplace.
4.AnysaleintheCommunitytoapersonwhosuppliesdirectlyor
indirectlyfreeofchargeoratreducedcostforuseinconnectionwiththe
•productionandsaleforexportoftheimportedgoodsanyoftheelements
specifiedinArticle8.1(b),shouldnotbetakenintoaccountinestablishing
theunitpriceforthepurposesofthisArticle.
5.Forthepurposesofparagraphl(b)ofthisArticle-,the"earliest
date"shallbethedatebywhichsalesoftheimportedgoodsorofidentical
orsimilarimportedgoodsaremadeinsufficientquantitytoestablishthe
unitprice.
i Article7
1.Thecustomsvalueofimportedgoodsdeterminedundertheprovisions
ofthisArticleshallbebasedonacomputedvalue.Computedvalueshall
consistofthesumof–
(a)thecostorvalueofmaterialsandfabricationorotherprocessing
employedinproducingtheimportedgoods;
(b)anamountforprofitandgeneralexpensesequaltothatusually
reflectedinsalesofgoodsofthesameclassorkindasthe
goodsbeingvaluedwhicharemadebyproducersinthecountryof
exportationforexporttotheCommunity }
(c)thecostorvalueoftheitemsreferredtoinArticle8.1(e).

-11
2.Acustomsadministration maynotrequireorcompelanypersonnot
residentintheCommunitytoproduceforexamination,ortoallowaccessto,
anyaccountorotherrecordforthepurposesofdeterminingacomputed
value.However,informationsuppliedbytheproducerofthegoodsfor
thepurposesofdeterminingthecustomsvalueundertheprovisionsofthis
Articlemayheverifiedinanon-Community countrybytheCustoms
authorities ofaMemberStatewiththeagreementoftheproducerand
providedthatsuchauthorities givesufficientadvancenoticetothe
governmentofthecountryinquestionandthelatterdoesnotobjectto
theinvestigation .
3.Thecostorvalueofmaterialsandfabrication referredtoin
paragraphl(a)above,shallincludethecostofelementsspecifiedin
Article8.1(a)(ii)and(iii).Itshallalsoincludethevalue,duly
apportioned,ofanyelementspecifiedinArticle8.1(b)whichhasbeen
supplieddirectlyorindirectlybythebuyerforuseinconnectionwiththe
productionoftheimportedgoods.Thevalueoftheelementsspecifiedin
Article8.1(b)(iv)whichareundertakenintheCommunityshallbeincluded
onlytotheextentthatsuchelementsarechargedtotheproducer.
4.Whereinformation otherthanthatsuppliedbyoronbehalfofthe
producerisusedforthepurposesofdetermining acomputedvalue,the
customsauthoritiesshallinformtheimporter,ifthelattersorequests,,
ofthesourceofsuchinformation,thedatausedandtheoaloulations
baseduponsuchdata,subjecttotheprovisionsofArticle10.
5.TheVgeneralexpenses"referredtoinparagraphl(b),above,covers
«
thedirectandindirectcostsofproducingandsellingthegoodsfor
exportwhicharenotincludedunderparagraphl(a).
Article8
1.IndeterminingthecustomsvalueundertheprovisionsofArticle3,
thereshallbeaddedtothepriceactuallypaidorpayablefortheimported
goods–
(a)thefollowing,totheextentthattheyareincurredbythebuyer
butarenotincludedinthepriceaotuallypaidorpayablefor
thegoods–

12
(i)commissions andbrokerage ,except "buying commissions ;
(ii)thecost ofcontainers which aretreated as "being onefor
customs purposes with the goods inquestion ;
(iii)thecost ofpacking whether forlabour ormaterials ;
("b)thevalue ,apportioned asappropriate ,ofthefollowing goods
and services where supplied directly orindirectly "bythe "buyer
free ofcharge oratreduced cost foruse inconnection with
theproduction and sale forexport oftheimported goods ,to
 
the extent that such value has not been included inthe price
actually paid orpayable –
(i)materials ,components ,parts andsimilar items incorporated
inthe imported goods ;
(ii)tools ,dies ,moulds andsimilar items used intheproduction
ofthe imported goods ;
(iii)materials consumed intheproduction oftheimported goods ;
(iv)engineering ,development ,artwork ,design work ,andplans
and sketches undertaken elsewhere than intheCommunity and
necessary fortheproduction oftheimported goods ;
»
(c)royalties andlicence fees related tothegoods being valued
that thebuyer must pay ,either directly orindirectly ,asa
condition ofsale ofthegoods being valued ,totheextent that
such royalties andfees arenot included intheprice actually
paid orpayable ;
(d)thevalue ofanypart oftheproceeds ofanysubsequent resale ,
disposal oruse oftheimported goods that accrues directly or
indirectly tothe seller ;
(e)(i)thecost oftransport andinsurance oftheimported goods ;
and
*
(ii)loading ,unloading andhandling charges associated with the
transport ofthe imported goods
totheplace ofintroduction ofthe goods into the customs
territory oftheCommunity ,
2. Additions totheprice actually paid orpayable shall bemade under
this Article only onthebasis ofobjective andquantifiable data .

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3.Noadditionsshall"bemadetothepriceactuallypaidorpayablein
determiningthecustomsvalueexceptasprovidedinthisArticle.
4.InthisArticle,theterm"buyingcommissions"meansfeespaid"by
animportertohisagentfortheserviceofrepresenting himabroadinthe
purchaseofthegoodsbeingvalued. -
5.Notwithstanding paragraphl(c)ofthisArticle-
(i)chargesfortherighttoreproducetheimportedgoodsinthe'
Communityshallnotbeaddedtothepriceactuallypaidor
payablefortheimportedgoodsindeterminingtheoustomsvalue;
and
(ii)paymentsmadebythebuyerfortherighttodistributeorresell
theimportedgoodsshallnotbeaddedtothepriceactuallypaid
orpayablefortheimportedgoodsifsuchpaymentsarenota
conditionofthesaleforexporttotheCommunityoftheimported
goods.
ι
Article9
1.Wherefactorsusedtodeterminethevalueforcustomspurposesof
goodsareexpressedinacurrencyotherthanthatoftheMemberStatewhere'
thevaluationismade,therateofexchangetobeusedshallbethelatest
sellingraterecordedonthemostrepresentative exchangemarketormarkets
ofthatMemberStateatthematerialtimeforvaluationforcustomspurposes.
2.Wheresucharatedoesnotexist,therateofexchangetobeused
shallbedeterminedbytheprocedurelaiddowninArticle19.
Article10
1.Withaviewtodetermining valueforcustomspurposesandwithout
prejudicetonationalprovisions whichconferwiderpowersonthecustoms
authorities ofMemberStates,anypersonorundertakingdirectlyor
indirectlyconcernedwiththeimporttransactions inquestionshallsupply
allneoessaryinformation anddocumentstothoseauthoritieswithinthetime
limitsprescribedbythelatter.
2.Allinformation whichisbynatureconfidential orwhichisprovided
onaconfidential basisforthepurposesofcustomsvaluationshallbe
treatedasstrictlyconfidential bytheauthorities concernedwhoshallnot

discloseitwithoutthespecificpermissionofthepersonorgovernment
providingsuchinformation ,excepttotheCommissionortotheextentthat
itmay"berequiredto"bedisclosedinthecontextofjudicialproceedings,
3.Information anddocumentssuppliedtotheCommission "byaMember
Statepursuanttoparagraph2may"beused"bytheCommissiononlyforthe
purposeforwhichtheyweresupplied.Theyshallbesubjecttoprofessional
secrecyandinparticular maynotbecommunicated topersonsotherthanthose
who,withintheinstitutions oftheCommunitiesortheMemberStates,are
requiredtohaveaccesstothembyvirtueofthefunctionstheyexercise.
Article11
If,inthecourseofdeterminingthecustomsvalueofimportedgoods,
itbecomesnecessarytodelaythefinaldetermination ofsuchcustomsvalue,
theimportershallnevertheless beabletowithdrawhisgoodsfromcustoms
if,wheresorequired,heprovidessufficientguaranteeintheformofa
surety,adepositorsomeotherappropriateinstrument,coveringthe
ultimatepaymentofcustomsdutiesforwhichthegoodsmaybeliable.
Article12
Uponwrittenrequest,theimportershallhavetherighttoan
explanationinwritingfromthecustomsadministration ofthecountryof
importation astohowthecustomsvalueofhisimportedgoodswasdetermined.
Article13
1.ForthepurposesofArticle8.1(e),theplaceofintroductioninto
thecustomsterritoryoftheCommunityshallbe*
(a)forgoodscarriedbysea,theportofunloading,ortheportof
transhipment ,subjecttotranshipment beingcertifiedbythe
customsauthorities ofthatport;
(b)forgoodscarriedbyseaandthen,withouttranshipment,byinland
waterway,thefirstportwhereunloadingcantakeplaceeitherat
themouthoftheriverorcanalorfurtherinland,subjectto
proofbeingfurnishedtothecustomsauthoritiesthatthefreight
totheportofunloadingishigherthanthattothefirstport;

-15-
(c)forgoods carried "byrail ,inland waterway ,orroad ,"theplace
where "thefirst customs office issituated ;
(d)forgoods carried "byother means ,theplace where thefrontier
ofthecustoms territory oftheCommunity iscrossed .
2. Forgoods introduced into thecustoms territory oftheCommunity
andthen carried toadestination inanother part ofthat territory through
,theterritory ofathird country ,or "byseaafter passing through apart of
thecustoms territory oftheCommunity ,theplace ofintroduction into the
Community tohetaken into consideration shall ,subject toparagraph 3,"be
determined inaccordance with theprocedure laid down inArticle 19.
3. For goods introduced into thecustoms territory oftheCommunity and
carried directly from oneoftheFrench overseas departments orGreenland
toanother part ofthecustoms territory oftheCommunity orvice versa ,
theplace ofintroduction to "betaken into consideration shall betheplace
referred toinparagraphs 1and 2situated inthat part ofthecustoms
territory oftheCommunity from which thegoods came ,ifthey were unloaded
ortranshipped there andthis wascertified bytheCustoms authorities *
When those conditions arenotfulfilled ,theplace ofintroduction
tobetaken into consideration shall betheplace specified inparagraphs 1
and 2situated inthat part ofthecustoms territory oftheCommunity to
which the goods are consigned .
, Article 14
»
1. Where goods arecarried bythe same means oftransport toapoint
beyond theplace ofintroduction into thecustoms territory oftheCommunity ,
vtransport costs shall beassessed inproportion tothedistance covered
outside andinside thecustoms territory oftheCommunity ,unless evidence
isproduced tothecustoms authorities toshow thecosts that would have
been incurred under ageneral compulsory schedule offreight fates forthe
carriage ofthegoods totheplace ofintroduction into thecustoms
territory oftheCommunity .
Theprovisions ofthepreceding paragraph shall notapply togoods
sent bypost .Special provisions maybeadopted forsnch goods in
accordance with theprocedure laid down inArticle 19»^view ofthe
special nature ofcharges ininternational postal services .

2.Wheregoodsaxeinvoicedatauniformfreedomicilepricewhioh
correspondstothepriceattheplaceofintroduction ,transportcosts
withintheCommunityshallnotbedeductedfromthatprice.However,such
deductionshallheallowedifevidenceisproducedtothecustoms
authoritiesthatthefree–frontierpricewouldbelowerthantheuniform
freedomicileprice.
3.Wheretransportisfreeorprovidedbythebuyer,transportcosts
totheplaceofintroduction,calculatedin'accordancewiththe.scheduleof
freightratesnormallyappliedforthesamemodesoftransport,shallbe
includedinthevalueforcustomspurposes.
Article15
1.Standardaveragevaluesmaybeestablishedforthedetermination of
thevalueforcustomspurposesofcertaingoods.
2.Suchstandardaveragevaluesmaybeestablishedeitherforthe
CommunityasawholeorforeachMemberState.
3.Forthepurposesofparagraph2hereof,BelgiumandLuxembourg may
beregardedasconstituting asingleMemberState.
4*Suchgoodsshallbespecified,andtherulesandcriteriaforthe
establishment ofsuchstandardaveragevaluesshallbedeterminedin
accordancewiththeprocedurelaiddowninArticle19»
5.Thesaidrulesandcriteriashallbeconsistentwiththeprovisions
ofArticle6.1(a).
Article16
Theparticulars anddocumentstobefurnishedtothecustoms
authoritiesforpurposesofapplication ofthisRegulationshallwhere
necessarybedeterminedinaccordancewiththeprocedurelaiddownin
Article19.

TITLEII
Article17
1.ACustomsValuationCommittee(hereinaftercalledthe"Committee 11)
shallbesetupandshallconsistofrepresentatives oftheMemberStates
witharepresentative oftheCommissionasChairman.
2.TheCommitteeshalldrawupitsownrulesofprocedure *
Ν
Article18
TheCommitteemayexamine–
(i)allquestionsrelatingtotheapplicationofthisRegulation,and
(ii)allquestionsrelatingtotheworkoftheTechnicalCommitteeon
CustomsValuationestablished tindertheauspicesoftheCustoms
Co–operationCouncilundertheAgreement
referredtoitbyitsChairman,eitheronhisowninitiativeoratthe
requestofarepresentative ofaMemberState.
Article19
1.Provisionsnecessaryfor–
(a)theintroductionintoCommunitylawofthoseprovisionsofPartI
andAnnexIoftheAgreementwhicharenotreflectedinthis
Regulation,and
(b)theimplementation ofTitleIofthisRegulation,
shallbeadoptedinaccordancewiththeprocedurelaiddowninparagraphs 2
and3ofthisArticle.
2.Therepresentative oftheCommissionshallsubmittotheCommitteea
draftoftheprovisionstobeadopted.TheCommitteeshalldeliveran
OpiniononthedraftwithinatimelimitsetbytheChairmanhavingregardto
theurgencyofthematter.Decisionsshallbetakenbyamajorityof
forty–onevotes,thevotesofMemberStatesbeingweightedasprovidedin
Article148(2)oftheTreaty.TheChairmanshallnotvote.
r

-18-
3«(a)TheCommissionshalladopttheprovisionsenvisagediftheyare
inaccordancewiththeOpinionoftheCommittee.
(b)Iftheprovisionsenvisagedarenotinaccordancewiththe
OpinionoftheCommittee,orifnoOpinionisdelivered,the
CommissionshallwithoutdelaysubmittotheCouncilaproposal
withregardtotheprovisionsto"beadopted,TheCouncilshall
actbyaqualifiedmajority.
(o)If,withinthreemonthsoftheproposalbeingsubmittedtoit,
theCouncilhasnotaoted,theproposedprovisionsshallbe
adoptedbytheCommission.
Λ

-19-*
TITLEIII
Article20
TheprovisionsofthisRegulationshallnotaffecttheprovisions
contained ,inactsoftheCounciloroftheCommission)orlaiddownby
MemberStatesinaccordancewithsuchinstruments,regardingthe
determination ofthevalueforcustomspurposesofgoodswhichenterinto
homeuseafteracustomsprocedureotherthanthatrelatingtodirecthome
usehasbeenapplied.*
Article21
EachMemberStateshallinformtheCommissionoftheprovisionsit
adoptsfortheapplication ofthisRegulation.TheCommissionshall
communicatethis-information totheotherMemberStates*
Article22
1.TitleIIofthisRegulationshallenterintoforceon1January1980.
2*Article15shallenterintoforceonadaytobeprescribedbythe
CommissionbyRegulation * ,
3*AllotherprovisionsofthisRegulationshallenterintoforceon.
1July1980andshallapplytoallgoodsinrespectofwhichthematerial
timeforvaluationforcustomspurposesoccursafter30June1980*
4.Regulation(EEC)Ho803/68oftheCouncilof27June1968,as
amended}shallnotapplytoanygoodsinrespectofwhiohthematerialtime
forvaluationforcustomspurposesoccursafter30June1980*
5.Regulations madebytheCommissioninimplementation ofthesaid
Regulation(EEC)No803/68shallnotapplytoanygoodsinrespectof
whichthematerialtimeforvaluationforcustomspurposesoccursafter
30JuneI98OunlesstheCommissionbyRegulationandasatransitional
matterextendstheirapplicationforaperiodnotexceedingthreemonths
inthecaseofanysuchRegulation..
6.Provisionsnecessaryfortheimplementation ofparagraphs 2and5
ofthisArticleshallbeadoptedinaccordancewiththeprocedurelaid
downinArticle19*

-20-
■ThisRegulationshall"bebindinginitsentiretyanddirectly
applicableinallMemberStates.
Doneat 1?79»
FortheCouncil
ThePresident