Commission Regulation (EC) No 215/2006 of  8 February 2006  amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and amending Regulation (EC) No 2286/2003   (Text with EEA relevance)
Date: 2006-02-08
Institutions: European Commission
Subjects: customs valuation, fruit, perishable goods, simplification of formalities, vegetable

9.2.2006

EN

Official Journal of the European Union

L 38/11

COMMISSION REGULATION (EC) No 215/2006

of 8 February 2006

amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council
Regulation (EEC) No 2913/92 establishing the Community Customs Code and amending Regulation
(EC) No 2286/2003

(Text with EEA relevance)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(3)

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EEC) No 2913/92 of
12 October 1992 establishing the Community Customs
Code (1), and in particular Article 247 thereof,

Whereas:

(EC) No

Regulation

2286/2003 (4)
Commission
introduced into Regulation (EEC) No 2454/93 new
rules on the Single Administrative Document and its
use. These measures were to be applied from 1 January
to Article 2 of Regulation (EC) No
2006. Pursuant
the Commission has evaluated Member
2286/2003,
States’ plans
the measures
concerned on the basis of a report drawn up from
contributions from Member States. This report shows
in a position to
that some Member States are not
adapt their computer systems by 1 January 2006. It is
therefore necessary to postpone, on certain conditions,
the date of application of these measures to 1 January
2007.

implementation of

for

(1)

(2)

valuation rules.

Articles 173 to 177 of Commission Regulation (EEC)
No 2454/93 (2) provide for specific rules for the deter-
the customs value of certain perishable
mination of
form has proved
goods. The system in its current
and
trade
taking into account
problematic,
flows
in
to simplify,
In order
general
accordance with Article 19 of Regulation (EEC) No
2913/92,
this
system should be replaced by a system whereby unit
prices notified by the Member States and disseminated
by the Commission may be directly used to determine
the customs value of certain perishable goods imported
on consignment.

the application of customs legislation,

types of

information are

identifies different

the transaction
The information on the nature of
the Single Administrative
recorded in box 24 of
transaction for
Document
the
the purposes of compiling statistics on trade of
Community with non-member countries and on trade
between its Member States. The codes to be used for
this
current
laid
Community
and in particular
Commission Regulation (EC) No 1917/2000 of 7
September 2000 laying down certain provisions for the
implementation of Council Regulation (EC) No 1172/95
as regards statistics on external trade (3). In the interests
of consistency and efficiency, a reference should be made
to these rules in respect of the codes to be entered in box
24 (Nature of the transaction) of the Single Adminis-
trative Document.

rules on statistics,

down in the

(4)

(5)

Regulations (EEC) No 2454/93 and (EC) No 2286/2003
should therefore be amended accordingly.

The list of transactions laid down in Regulation (EC) No
1917/2000 to be used for entering codes in box 24 of
the Single Administrative Document has been amended
with effect from 1 January 2006. The deadline for the
Member States to adapt their computer clearance systems
expires on the same date. The related provisions of this
Regulation should therefore apply from 1 January 2006.

(6)

The measures provided for in this Regulation are in
accordance with the opinion of
the Customs Code
Committee,

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EEC) No 2454/93 is amended as follows:

1. In Article 152(1) the following point (a)a is inserted:

‘(a)a The

customs

value of

certain perishable

goods
imported on consignment may be directly determined
in accordance with Article 30(2)(c) of the Code. For
this purpose the unit prices shall be notified to the
Commission by the Member States and disseminated
by the Commission via TARIC in accordance with
Article 6 of Council Regulation (EEC) No 2658/87 (*).

(1) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu-
lation (EC) No 648/2005 of the European Parliament and of the
Council (OJ L 117, 4.5.2005, p. 13).

(2) OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regu-

lation (EC) No 883/2005 (OJ L 148, 11.6.2005, p. 5).

(3) OJ L 229, 9.9.2000, p. 14. Regulation as last amended by Regu-

lation (EC) No 1949/2005 (OJ L 312, 29.11.2005, p. 10).

The unit prices shall be calculated and notified as
follows:

(4) OJ L 343, 31.12.2003, p. 1.

L 38/12

EN

Official Journal of the European Union

9.2.2006

(i) After the deductions provided for in point (a), a
unit price per 100 kg net for each category of
goods shall be notified by the Member States to
the Commission. The Member States may fix
the costs referred to in
standard amounts for
point (a)(ii) which shall be made known to the
Commission.

(ii) The unit price may be used to determine the
customs value of the imported goods for periods
of 14 days, each period beginning on a Friday.

(iii) The reference period for determining the unit
prices shall be the preceding period of 14 days
which ends on the Thursday preceding the week
during which new unit prices are to be established.

(iv) The unit prices shall be notified by the Member
States to the Commission in euro not later than 12
noon on the Monday of the week in which they
are disseminated by the Commission. If that day is
a non-working day, notification shall be made on
the working day immediately preceding that day.
Unit prices shall only apply if this notification is
disseminated by the Commission.

3. Annex 26 is replaced by the text in Annex I to this Regu-

lation.

4. Annex 27 is deleted.

5. Annex 38 is amended in accordance with Annex II to this

Regulation.

Article 2

Article 3(4) of Regulation (EC) No 2286/2003 is replaced by
the following:

‘4.
Article 1(3) to (9), (17) and (18) shall apply from 1
January 2006. However, Member States may implement these
provisions before that date.

In addition, Member States having difficulty adapting their
customs clearance computer systems may defer the adap-
tation of these systems until 1 January 2007. In such cases,
Member States shall notify the Commission of the method by
which and the date on which they implement Article 1(3) to
(9), (17) and (18). The Commission shall publish that infor-
mation.’

Article 3

The goods referred to in the first subparagraph of this
point are set out in Annex 26.

This Regulation shall enter into force on the day of its

1.
publication in the Official Journal of the European Union.

___________
(*) OJ L 256, 7.9.1987, p. 1.’

2. Articles 173 to 177 are deleted.

2.

Article 1(1) to (4) shall apply from 19 May 2006.

Article 1(5) and Article 2 shall apply from 1 January

3.
2006.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 8 February 2006.

For the Commission

László KOVÁCS
Member of the Commission

9.2.2006

EN

Official Journal of the European Union

L 38/13

ANNEX I

‘ANNEX 26

LIST OF GOODS REFERRED TO IN ARTICLE 152(1)(a)a

Simplified procedure for the valuation of certain perishable goods imported on consignment in accordance with
Article 30(2)(c) of the Code (1)

CN (TARIC) Code

Description of goods

Period of validity

0701 90 50

New potatoes

0703 10 19

0703 20 00

0708 20 00

0709 20 00 10

0709 20 00 90

Onions

Garlic

Beans

Asparagus:
— green

Asparagus:
— other

0709 60 10

Sweet peppers

ex 0714 20

Sweet potatoes, fresh or chilled, whole

0804 30 00 90

Pineapples

0804 40 00 10

Avocados

0805 10 20

Sweet oranges

0805 20 10 05

Clementines

0805 20 30 05

Monreales and satsumas

0805 20 50 07
0805 20 50 37

0805 20 70 05
0805 20 90 05
0805 20 90 09

0805 40 00 11

0805 40 00 19

0805 50 90 11
0805 50 90 19

Mandarins and wilkings

Tangerines and other

Grapefruit:
— white

Grapefruit:
— pink

Limes (Citrus aurantifolia, Citrus latifolia)

0806 10 10

Table grapes

0807 11 00

Watermelons

0807 19 00 10
0807 19 00 30

Amarillo, cuper, honey dew (including Cantalene), Onteniente,
Piel de Sapo, (including Verde Liso), Rochet, Tendral, Futuro

1.1. to 30.6.

1.1. to 31.12.

1.1. to 31.12.

1.1. to 31.12.

1.1. to 31.12.

1.1. to 31.12.

1.1. to 31.12.

1.1. to 31.12.

1.1. to 31.12.

1.1. to 31.12.

1.6. to 30.11.

1.3. to 31.10.

1.3. to 31.10.

1.3. to 31.10.

1.3. to 31.10.

1.1. to 31.12.

1.1. to 31.12.

1.1. to 31.12.

21.11. to 20.7.

1.1. to 31.12.

1.1. to 31.12.

(1) Notwithstanding the rules for the interpretation of the combined nomenclature, the wording for the description of the goods is to be
considered as having no more than an indicative value, the list of goods being established, within the context of this Annex, by the
coverage of the CN and TARIC codes as they exist at the time of adoption of this Regulation. Where ex codes are indicated, the codes
and corresponding description shall be read together.

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Official Journal of the European Union

9.2.2006

CN (TARIC) Code

Description of goods

0807 19 00 91
0807 19 00 99

0808 20 50 10

0808 20 50 90

0809 10 00

Other melons

Pears:
— Nashi (Pyrus pyrifolia)
— Ya (Pyrus bretscheideri)

Pears:
— other

Apricots

0809 30 10

Nectarines

0809 30 90

Peaches

0809 40 05

0810 10 00

0810 20 10

0810 50 00

Plums

Strawberries

Raspberries

Kiwifruit

Period of validity

1.1. to 31.12.

1.5. to 30.6.

1.5. to 30.6.

1.1. to 30.5. and
1.8. to 31.12.

1.1. to 10.6. and
1.10. to 31.12.

1.1. to 10.6. and
1.10. to 31.12.

1.10. to 10.6.

1.1. to 31.12.

1.1. to 31.12.

1.1. to 31.12.’

ANNEX II

In Annex 38 to Regulation (EEC) No 2454/93, the note to box 24 is replaced by the following:

‘Box 24: Nature of the transaction

The Member States which require this item of information must use the single digit codes listed in column A of the
table provided for under Article 13(2) of Commission Regulation (EC) No 1917/2000 (*) (excluding, where appro-
priate, code 9), this digit being entered in the left-hand side of the box. They may also provide for a second digit from
the list in column B of that table to be entered in the right-hand side of the box.

___________
(*) OJ L 229, 9.9.2000, p. 14.’