Commission Regulation (EEC) No 2839/90 of 27 September 1990 amending Regulation (EEC) No 3579/85 on air transport transport costs to be included in customs value
Date: 1990-09-27
Institutions: European Commission
Subjects: customs valuation, freight rate, territorial law













EUR-Lex - 31990R2839 - EN






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31990R2839

Commission Regulation (EEC) No 2839/90 of 27 September 1990 amending Regulation (EEC) No 3579/85 on air transport transport costs to be included in customs value  


Official Journal L 273 , 03/10/1990 P. 0001 - 0050 





COMMISSION  REGULATION (EEC) N° 2839/90of 27 September 1990amending Regulation (EEC) N° 3579/85 on air  transport costs to be included in customs valueTHE 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, accordingto 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 1The lists I to VI in the Annex to Regulation (EEC) N° 3579/85 are  replaced by the lists annexed to the present Regulation. Article 2This 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 CommissionChristiane SCRIVENERMember 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 Introduction1.  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>TABLE>> TABLE POSITION>>TABLE>>TABLE>>TABLE>>TABLE>