Regulation (EEC) No 803/68 of the Council of 27 June 1968 on the valuation of goods for customs purposes
Official Journal L 148 , 28/06/1968 P. 0006 - 0012
Danish special edition: Series I Chapter 1968(I) P. 0163
English special edition: Series I Chapter 1968(I) P. 0170
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( 1 ) OJ N C 55 , 5 . 6 . 1968 , P . 34 .
( 2 ) OJ N C 58 , 13 . 6 . 1968 , P . 1 .
( 3 ) OJ N 165 , 21 . 9 . 1966 , P . 2971/66 .
REGULATION ( EEC ) N 803/68 OF THE COUNCIL
OF 27 JUNE 1968
ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY , AND IN PARTICULAR ARTICLE 235 THEREOF ;
HAVING REGARD TO THE PROPOSAL FROM THE COMMISSION ;
HAVING REGARD TO THE OPINION OF THE EUROPEAN PARLIAMENT ( 1 ) ;
HAVING REGARD TO THE OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE ( 2 ) ;
WHEREAS THE COMMUNITY IS BASED UPON A CUSTOMS UNION ;
WHEREAS THE ESTABLISHMENT OF THE CUSTOMS UNION IS GOVERNED IN THE MAIN BY TITLE 1 , CHAPTER 1 OF THE TREATY ; WHEREAS THAT CHAPTER OF THE TREATY CONTAINS A SERIES OF SPECIFIC PROVISIONS , DEALING IN PARTICULAR WITH THE ELIMINATION OF CUSTOMS DUTIES BETWEEN MEMBER STATES , THE ESTABLISHMENT AND PROGRESSIVE INTRODUCTION OF THE COMMON CUSTOMS TARIFF AND THE AUTONOMOUS ALTERATION OR SUSPENSION OF THE DUTIES THEREIN ; WHEREAS THE WORDS " AUTONOMOUS ALTERATION OR SUSPENSION OF DUTIES IN THE COMMON CUSTOMS TARIFF " IN ARTICLE 28 , DO NOT MAKE IT POSSIBLE TO BASE THE PROVISIONS RELATING TO VALUE FOR CUSTOMS PURPOSES ON THAT ARTICLE ; WHEREAS , WHILE ARTICLE 27 PROVIDES THAT MEMBER STATES SHALL , BEFORE THE END OF THE FIRST STAGE AND IN SO FAR AS MAY BE NECESSARY , TAKE STEPS TO APPROXIMATE THEIR PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION IN RESPECT OF CUSTOMS MATTERS , THAT ARTICLE DOES NOT EMPOWER THE INSTITUTIONS OF THE COMMUNITY TO ISSUE BINDING PROVISIONS IN THAT FIELD ; WHEREAS , HOWEVER , A THOROUGH EXAMINATION , UNDERTAKEN JOINTLY WITH MEMBER STATES , HAS SHOWN THE NEED IN CERTAIN FIELDS FOR DECISION , BY BINDING ACTS OF THE COMMUNITY , UPON MEASURES ESSENTIAL FOR THE INTRODUCTION OF CUSTOMS LEGISLATION WHICH WILL ENSURE UNIFORM APPLICATION OF THE COMMON CUSTOMS TARIFF ;
WHEREAS , PURSUANT TO THE COUNCIL DECISION OF 26 JULY 1966 ( 3 ) , MEMBER STATES WILL FROM 1 JULY 1968 APPLY THE COMMON CUSTOMS TARIFF TO PRODUCTS IMPORTED FROM THIRD COUNTRIES OTHER THAN THOSE LISTED IN ANNEX II TO THE TREATY ;
WHEREAS THE COMMON CUSTOMS TARIFF WILL ALSO BE APPLIED FROM 1 JULY 1968 TO IMPORTS FROM THIRD COUNTRIES OF A CERTAIN NUMBER OF THE PRODUCTS LISTED IN ANNEX II TO THE TREATY IN RESPECT OF WHICH AD