Commission Regulation (EEC) No 3903/92 of 21 December 1992 on air transport costs to be included in customs value
Date: 1992-12-21
Institutions: European Commission
Subjects: customs valuation, freight rate, territorial law













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31992R3903

Commission Regulation (EEC) No 3903/92 of 21 December 1992 on air transport costs to be included in customs value  


Official Journal L 393 , 31/12/1992 P. 0001 - 0059 





COMMISSION REGULATION (EEC) N° 3903/92 of 21 December  1992 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) No 1224/80 of 28 May 1980 on the valuation of goods for  customs purposes (1), as last amended by Council Regulation (EEC) No 4046/89 (2), and in particular  Article 19 thereof, Whereas, pursuant to Article 14 (1) (d) of Regulation (EEC) No 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 the fixing in advance of the percentages of air transport costs to be included in the  customs value according to the various airports of departure and destination will facilitate  declarations concerning the customs value of goods and the verification by the customs authorities  of those declarations; Whereas it is appropriate to draw up a table of these percentages based in each case on the most  direct air route, unless a less direct air route crosses the Community frontier at a place nearer  the airport of departure; Whereas Commission Regulation (EEC) No 3579/85 (3), as amended by Regulation (EEC) No 2839/90 (4),  replaced Regulation (EEC) No 3178/80 (5); Whereas by virtue of Article 393 and Annex XXXV of the Act of Accession of Spain and Portugal the  application in Spain and Portugal of Regulation 3579/85 was deferred until 1 January 1993 for  industrial products and 1 January 1996 for agricultural products, respectively; Whereas it is necessary to include Portugal and Spain in the tables of percentages in question from  1 January 1993; Whereas it is also necessary to take into account the geopolitical changes arising since 1985; 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 air transport costs to be included in the customs value of goods  shall be determined by applying the rules and percentages shown in the Annex. Article 2Regulation (EEC) No 3579/85 is hereby repealed. Any references to it shall be deemed to refer to this Regulation. Article 3This Regulation shall enter into force on 1 January 1993. This Regulation shall be binding in its entirely and directly applicable in all  Member States. Done at Brussels, 21 December 1992. 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. (4) OJ N° L 273, 3. 10. 1990, p. 1. (5) OJ N° L 335, 12. 12. 1980, p. 3. ANNEX AIR TRANSPORT COSTS TO BE INCLUDED IN THE CUSTOMS VALUE Introduction 1. The  following table showed: (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, Guyana, Martinique and Réunion, 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>>TABLE>> TABLE POSITION>