Commission Regulation (EEC) No 1496/80 of 11 June 1980 on the declaration of particulars relating to customs value and on documents to be furnished
Official Journal L 154 , 21/06/1980 P. 0016 - 0017
Greek special edition: Chapter 02 Volume 8 P. 0272
Spanish special edition: Chapter 02 Volume 6 P. 0248
Portuguese special edition Chapter 02 Volume 6 P. 0248
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COMMISSION REGULATION ( EEC ) NO 1496/80
OF 11 JUNE 1980
ON THE DECLARATION OF PARTICULARS RELATING TO CUSTOMS VALUE AND ON DOCUMENTS TO BE FURNISHED
THE 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 ) , AND IN PARTICULAR ARTICLE 16 THEREOF ,
WHEREAS ARTICLE 16 OF REGULATION ( EEC ) NO 1224/80 PROVIDES THAT THE PARTICULARS AND DOCUMENTS TO BE FURNISHED TO THE CUSTOMS AUTHORITIES FOR THE PURPOSES OF THE APPLICATION OF THAT REGULATION SHALL WHERE NECESSARY BE DETERMINED IN ACCORDANCE WITH THE PROCEDURE LAID DOWN IN ARTICLE 19 THEREOF ;
WHEREAS IT IS NECESSARY TO ENSURE THAT IMPORTERS ARE TREATED ALIKE AS REGARDS PARTICULARS TO BE DECLARED AND AS REGARDS DOCUMENTS TO BE FURNISHED ;
WHEREAS THE PARTICULARS TO BE FURNISHED IN THE SPECIMEN FORM SHOWN IN THE ANNEX WILL BE SUFFICIENT IN MOST CASES TO INDICATE THE TERMS OF THE TRANSACTION ; WHEREAS , HOWEVER , MORE DETAILED INFORMATION MAY BE NECESSARY , IN PARTICULAR WHERE CUSTOMS VALUE IS TO BE DETERMINED ON A BASIS OTHER THAN THE TRANSACTION VALUE REFERRED TO IN ARTICLE 3 OF REGULATION ( EEC ) NO 1224/80 ;
WHEREAS IT IS NECESSARY IN CERTAIN CASES TO PROVIDE FOR EXEMPTIONS AND RELIEFS CONCERNING THE DECLARATION OF PARTICULARS RELATING TO CUSTOMS VALUE ; WHEREAS , IN PARTICULAR , IT MAY BE UNNECESSARY TO REQUIRE THAT SUCH PARTICULARS ARE FURNISHED WHERE THE VALUE OF THE IMPORTED GOODS IS BELOW A CERTAIN LIMIT ;
WHEREAS IT IS DESIRABLE FOR THE SAKE OF SIMPLICITY TO EXPRESS IN NATIONAL CURRENCIES AND IN ROUND FIGURES THE LIMIT OF VALUE FIXED BY THIS REGULATION ;
WHEREAS THE MEASURES PROVIDED FOR IN THIS REGULATION ARE IN ACCORDANCE WITH THE OPINION OF THE CUSTOMS VALUATION COMMITTEE ,
HAS ADOPTED THIS REGULATION :
ARTICLE 1
1 . FOR THE PURPOSES OF THE APPLICATION OF REGULATION ( EEC ) NO 1224/80 , A DECLARATION OF PARTICULARS RELATING TO CUSTOMS VALUE IN A FORM CORRESPONDING TO THE SPECIMEN ( D.V.1 ) IN THE ANNEX HERETO SHALL ACCOMPANY THE ENTRY FORM FOR RELEASE FOR FREE CIRCULATION MADE IN RESPECT OF THE GOODS IN QUESTION .
2 . IT SHALL BE A PARTICULAR REQUIREMENT THAT THE DECLARATION OF PARTICULARS RELATING TO CUSTOMS VALUE PRESCRIBED IN PARAGRAPH 1 SHALL BE MADE ONLY BY A PERSON ( HEREINAFTER REFERRED TO AS " THE DECLARANT " ) WHO HAS HIS RESIDENCE OR PLACE OF BUSINESS IN THE CUSTOMS TERRITORY OF THE COMMUNITY AND IS