Keywords

Summary



Keywords

1. Common Customs Tariff — Customs value — Determination in regard to fruit and vegetables coming under Regulation No 3223/94 — Application of the specific rules provided for in that regulation — (Council Regulation No 2913/92, Arts 29 to 36; Commission Regulations Nos 2454/93, Arts 173 to 177, and 3223/94, Art. 5)

2. Common Customs Tariff — Customs value — Determination in regard to fruit and vegetables coming under Regulation No 3223/94 — Determination on the basis of the entry price of the products — Validity of the relevant regulation — (Commission Regulations Nos 3223/94, Art. 5, and 1498/98)

3. Common Customs Tariff — Customs value — Determination in regard to fruit and vegetables coming under Regulation No 3223/94 — Article 5 thereof providing for several methods of determination — Possibility for the importer to provide a provisional declaration limited to one of those methods — (Commission Regulations Nos 2454/93, Art. 254, and 3223/94, Art. 5)

Summary

1. The customs value of fruit and vegetables coming within the scope of Regulation No 3223/94 on detailed rules for the application of the import arrangements for fruit and vegetables must, in respect of the period between 18 March 1997 and 17 July 1998 (day prior to entry into force of amendments to the regulation) inclusive, be determined in accordance with the rules for calculating entry price provided for in Article 5 of that regulation, and not in accordance with the general rules provided for in the Community Customs Code and its implementing regulation.

In fact that regulation, which the Commission was authorised to enact, seeks to amend the rules for determining the customs value of fruit and vegetables; provisions contained in agricultural legislation may legitimately establish special rules by reference to those contained in the Community Customs Code.

see paras 69, 78-79, 82, operative part 1

2. Regulation No 1498/98 amending Regulation No 3223/94 on detailed rules for the application of the import arrangements for fruit and vegetables, and adding paragraph 1b to Article 5 of Regulation No 3223/94, under which the customs value of fruit and vegetables coming within the scope thereof must be determined on the same basis as that of the entry price of products into the Community is not invalid either on the ground that the Commission exceeded its powers, or for breach of the Community's international obligations, or for infringement of essential formal requirements in regard to the detailed arrangements for adoption of measures implementing the Community Customs Code.

see paras 92-104, operative part 2

3. Article 5 of Regulation No 3223/94 on detailed rules for the application of import arrangements for fruit and vegetables, which offers importers of fruit and vegetables coming within the scope of that regulation the choice between three methods for determining the entry price of their consignments, must be interpreted as meaning that an importer who is not in a position to make a definitive declaration of customs value at the time of customs clearance may give a provisional indication of that value under Article 254 of Regulation No 2454/93 laying down provisions for the implementation of Regulation No 2913/92 establishing the Community Customs Code only where the value of the abovementioned products is determined according to the method provided for in Article 5(1)(b) of Regulation No 3223/94, that is to say where the value of the products may be determined on the basis of the unit price relating to sales of identical or similar imported products.

The question whether an importer may give a provisional indication of customs value does not arise in the case of the other methods for determining the entry price of the products set out in subparagraphs (a) and (c) of the provision at issue.

see paras 107, 110, 112, operative part 3