VALOREM CUSTOMS DUTIES WILL BE APPLICABLE ;
WHEREAS THE COMMON CUSTOMS TARIFF COMPRISES ALMOST EXCLUSIVELY AD VALOREM DUTIES ;
WHEREAS THE VALUE FOR CUSTOMS PURPOSES MUST BE DETERMINED IN A UNIFORM MANNER IN MEMBER STATES , SO THAT THE LEVEL OF THE PROTECTION GIVEN BY THE COMMON CUSTOMS TARIFF IS THE SAME THROUGHOUT THE COMMUNITY AND ANY DEFLECTION OF TRADE AND ACTIVITIES AND ANY DISTORTION OF COMPETITION WHICH MIGHT ARISE FROM DIFFERENCES BETWEEN NATIONAL PROVISIONS IS THEREBY PREVENTED ;
WHEREAS ANY DEFLECTION OF CUSTOMS RECEIPTS SHOULD BE AVOIDED AND WHERE APPROPRIATE ELIMINATED ;
WHEREAS IT IS NECESSARY TO ENSURE EQUAL TREATMENT OF IMPORTERS AS REGARDS THE COLLECTION OF COMMON CUSTOMS TARIFF DUTIES ;
WHEREAS THE MEMBER STATES ARE CONTRACTING PARTIES TO THE CONVENTION ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES , WHICH WAS SIGNED AT BRUSSELS ON 15 DECEMBER 1950 AND ENTERED INTO FORCE ON 28 JULY 1953 : WHEREAS THIS CONVENTION TAKES INTO ACCOUNT THE PRINCIPLES OF VALUATION SET OUT IN THE GENERAL AGREEMENT ON TARIFFS AND TRADE ( GATT ) ; WHEREAS A DEFINITION OF VALUE AND INTERPRETATIVE NOTES ARE ANNEXED TO THE CONVENTION AND WHEREAS THOSE ANNEXES FORM AN INTEGRAL PART OF THE CONVENTION ;
WHEREAS UNDER ARTICLE II OF THE CONVENTION ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES IT IS OBLIGATORY FOR EACH CONTRACTING PARTY TO INTRODUCE THAT DEFINITION INTO ITS DOMESTIC LAW ; WHEREAS , HOWEVER , UNDER ARTICLE IV , EACH CONTRACTING PARTY MAY ADAPT THE TEXT OF THE DEFINITION BY INSERTING THEREIN SUCH PROVISIONS OF THE INTERPRETATIVE NOTES AS IT MAY CONSIDER NECESSARY AND BY GIVING THE TEXT SUCH LEGAL FORM AS MAY BE ESSENTIAL TO RENDER IT OPERATIVE IN ITS DOMESTIC LAW , IF NECESSARY BY ADDING COMPLEMENTARY PROVISIONS CLARIFYING THE PURPORT OF THE DEFINITION ;
WHEREAS THE POSSIBILITIES OF ADAPTATION OFFERED BY THAT ARTICLE HAVE LED THE MEMBER STATES TO EMBODY THE DEFINITION AND THE INTERPRETATIVE NOTES THERETO IN THEIR LEGISLATION IN VARYING WAYS ; WHEREAS , MOREOVER , THE INTERPRETATIVE NOTES CONTAIN OPTIONAL PROVISIONS WHICH HAVE NOT BEEN ADOPTED BY ALL MEMBER STATES OR ARE BEING APPLIED DIFFERENTLY ;
WHEREAS , BECAUSE OF THE DIFFERENCES IN THE PROVISIONS WHICH MEMBER STATES HAVE LAID DOWN BY LAW , REGULATION AND ADMINISTRATIVE ACTION ON THE BASIS OF THE DEFINITION AND THE INTERPRETATIVE NOTES , THE REQUIRED UNIFORM APPLICATION OF THE COMMON CUSTOMS TARIFF CANNOT BE ENSURED ;
WHEREAS , MOREOVER , THE ESTABLISHMENT OF A CUSTOMS UNION BETWEEN MEMBER STATES REQUIRES THE ADAPTATION OF CERTAIN PROVISIONS OF THE DEFINITION AND OF THE INTERPRETATIVE NOTES THERETO TO THE NEEDS OF THAT CUSTOMS UNION ;
WHEREAS THE ADOPTION OF A COMMUNITY REGULATION IS THE ONLY MEANS OF ATTAINING THESE ENDS ;
WHEREAS THE UNIFORM APPLICATION OF THE PROVISIONS OF THIS REGULATION TO IMPORTS OF ALL GOODS MUST BE ENSURED , AND TO THIS END A COMMUNITY PROCEDURE MUST BE INTRODUCED WHICH WILL PERMIT THE ADOPTION OF IMPLEMENTING PROVISIONS WITHIN APPROPRIATE TIME LIMITS ; WHEREAS IT IS NECESSARY TO SET UP A COMMITTEE