Keywords

Summary



Keywords

1 . COMMON CUSTOMS TARIFF - VALUE FOR CUSTOMS PURPOSES - NORMAL PRICE OF THE GOODS - DETERMINATION - REFERENCE TO THE PRICE PAID OR PAYABLE

( REGULATION NO 803/68 OF THE COUNCIL , ARTS . 1 AND 9 )

2 . COMMON CUSTOMS TARIFF - VALUE FOR CUSTOMS PURPOSES - NORMAL PRICE OF THE GOODS - DETERMINATION - REFERENCE TO THE PRICE PAID OR PAYABLE - CONDITIONS - BUYER ESTABLISHED IN THE CUSTOMS TERRITORY OF THE COMMUNITY - CONCEPT - COMPANY HAVING ITS REGISTERED OFFICE IS IN A NON-MEMBER COUNTRY AND AN ESTABLISHMENT IN A MEMBER STATE OF THE COMMUNITY - INCLUSION

( REGULATION NO 603/72 OF THE COMMISSION , ART . 1 )

3 . COMMON CUSTOMS TARIFF - VALUE FOR CUSTOMS PURPOSES - NORMAL PRICE OF THE GOODS - DETERMINATION - REFERENCE TO THE PRICE PAID OR PAYABLE - CONDITIONS - SALE IN THE OPEN MARKET - CRITERIA

( REGULATION NO 803/68 OF THE COUNCIL , ART . 9 )

4 . COMMON CUSTOMS TARIFF - VALUE FOR CUSTOMS PURPOSES - NORMAL PRICE OF THE GOODS - DETERMINATION - REFERENCE TO THE PRICE AT WHICH THE GOODS ARE RESOLD - PERMISSIBILITY - CONDITIONS - DEDUCTION OF THE BUYER-RESELLER ' S COSTS AND PROFIT MARGIN

( REGULATION NO 803/68 OF THE COUNCIL )

Summary

1 . BY PROVIDING THAT IN CERTAIN CIRCUMSTANCES AND SUBJECT TO CERTAIN ADJUSTMENTS THE PRICE PAID OR PAYABLE MAY BE ACCEPTED AS THE VALUE FOR CUSTOMS PURPOSES , ARTICLE 9 OF REGULATION NO 803/68 IS MERELY ACCEPTING ONE METHOD FOR CALCULATING THE NORMAL PRICE OF THE GOODS AND DOES NOT THEREFORE GIVE A DEFINITION INDEPENDENT OF , OR DIFFERENT FROM , THE VALUE FOR CUSTOMS PURPOSES BY REFERENCE TO THE NORMAL PRICE TO WHICH ARTICLE 1 OF THAT REGULATION REFERS .

2 . ARTICLE 1 OF REGULATION NO 603/72 UNDER WHICH THE PRICE PAID OR PAYABLE MAY BE ACCEPTED AS THE VALUE FOR CUSTOMS PURPOSES ONLY IF IT HAS BEEN MADE ON A SALE TO A BUYER ESTABLISHED IN THE CUSTOMS TERRITORY OF THE COMMUNITY MUST BE INTERPRETED AS MEANING THAT HE WHO HAS A GENUINE PLACE OF BUSINESS IN THAT TERRITORY MUST BE CONSIDERED AS SUCH A BUYER . A COMPANY WHOSE REGISTERED OFFICE IS OUTSIDE THAT TERRITORY MEETS THE REQUIREMENT WHEN IT HAS INSIDE THAT TERRITORY AN ESTABLISHMENT WHICH CARRIES ON ACTIVITIES SUCH AS MAY BE EXERCISED BY AN INDEPENDENT UNDERTAKING IN THE SAME SECTOR AND HAS ITS OWN ACCOUNTS ALLOWING THE CUSTOMS AUTHORITIES TO CARRY OUT THE NECESSARY INSPECTIONS AND CHECKS .

3 . THE PRICE PAID OR PAYABLE WITHIN THE MEANING OF ARTICLE 9 OF REGULATION NO 803/68 CORRESPONDS , AT THE TIME IT IS AGREED UPON , TO PRICES ON A SALE IN THE OPEN MARKET ONLY IF THE PRICE IS NOT INFLUENCED BY COMMERCIAL , FINANCIAL OR OTHER RELATIONSHIPS BETWEEN THE SELLER AND BUYER OTHER THAN THE RELATIONSHIP CREATED BY THE SALE ITSELF . TO DETERMINE WHETHER SUCH INFLUENCE EXISTS IT IS NECESSARY TO CONSIDER WHETHER THE BUYER IS COMMERCIALLY INDEPENDENT OF THE SELLER AND WHETHER THE PRICE AGREED BETWEEN THEM IS NOT APPRECIABLY LOWER THAN THE PRICES AT WHICH IDENTICAL OR SIMILAR GOODS ARE FREELY SOLD AT THE SAME TIME TO ANY BUYER IN THE CUSTOMS TERRITORY OF THE COMMUNITY AT THE SAME COMMERCIAL LEVEL .

4 . THE POSSIBILITY ALLOWED BY ARTICLE 9 OF REGULATION NO 803/68 OF ACCEPTING THE PRICE PAID OR PAYABLE AS THE VALUE FOR CUSTOMS PURPOSES , SUBJECT TO CERTAIN ADJUSTMENTS , IN NO WAY PRECLUDES RECOURSE TO OTHER METHODS OF CALCULATING THE TRUE VALUE OF THE IMPORTED GOODS . THUS IT IS IN ACCORDANCE WITH THAT REGULATION , AND IN PARTICULAR ARTICLES 1 AND 7 THEREOF , TO CALCULATE THE VALUE FOR CUSTOMS PURPOSES ON THE BASIS OF THE PRICE AT WHICH THE GOODS ARE RESOLD IN UNALTERED STATE AFTER DEDUCTION OF ALL THE COSTS INCURRED BY THE BUYER-RESELLER IN RESPECT OF TRANSACTIONS WITHIN THE CUSTOMS TERRITORY OF THE COMMUNITY AND IF NEED BE OF AN APPROPRIATE PROFIT MARGIN .