Regulation (EEC) No 2744/72 of the Council of 19 December 1972 amending Council Regulation (EEC) No 1496/68 of 27 September 1968 on the definition of the customs territory of the Community
Official Journal L 291 , 28/12/1972 P. 0145
Danish special edition: Series I Chapter 1972(28.12) P. 0017
English special edition: Series I Chapter 1972(28-30.12) P. 0061
Greek special edition: Chapter 29 Volume 09 P. 0023
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( 1 ) OJ N L 73 , 27 . 3 . 1972 , P . 5 .
( 2 ) OJ N L 73 , 27 . 3 . 1972 , P . 14 .
REGULATION ( EEC ) N 2744/72 OF THE COUNCIL
OF 19 DECEMBER 1972
AMENDING COUNCIL REGULATION ( EEC ) N 1496/68 OF 27 SEPTEMBER 1968 ON THE DEFINITION OF THE CUSTOMS TERRITORY OF THE COMMUNITY
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
HAVING REGARD TO THE TREATY CONCERNING THE ACCESSION OF NEW MEMBER STATES TO THE EUROPEAN ECONOMIC COMMUNITY AND THE EUROPEAN ATOMIC ENERGY COMMUNITY ( 1 ) , SIGNED AT BRUSSELS ON 22 JANUARY 1972 , AND IN PARTICULAR ARTICLE 62 ( 1 ) OF THE ACT ANNEXED THERETO ;
HAVING REGARD TO THE PROPOSAL FROM THE COMMISSION ;
WHEREAS THE CUSTOMS TERRITORY OF THE COMMUNITY COMPRISES , IN PRINCIPLE , THE WHOLE OF THE TERRITORIES OF THE MEMBER STATES ;
WHEREAS THE PROVISIONS CONCERNING CUSTOMS TERRITORY ARE DETERMINANT PARTICULARLY AS REGARDS THE TRANSPORT COSTS TO BE INCLUDED IN THE CUSTOMS VALUE OF GOODS TO BE TAKEN INTO CONSIDERATION BY THE BUYER AND THE INCORPORATION OF THE VALUE OF THE RIGHT OF USE OF A TRADE MARK AND THE QUANTITY TO BE TAKEN INTO CONSIDERATION ;
WHEREAS DURING THE TRANSITIONAL PERIOD LAID DOWN BY THE ACT CONCERNING THE CONDITIONS OF ACCESSION AND THE ADJUSTMENTS TO THE TREATIES ( 2 ) , CERTAIN CUSTOMS DUTIES WILL STILL BE LEVIED ON TRADE WITHIN THE COMMUNITY ;
WHEREAS IN THIS RESPECT , ARTICLE 46 OF THE ACT OF ACCESSION PROVIDES THAT FOR THE PURPOSE OF ESTABLISHING THE CUSTOMS VALUE OF GOODS IN RESPECT OF THAT TRADE , THE CUSTOMS TERRITORY TO BE TAKEN INTO CONSIDERATION SHALL BE THAT DEFINED BY THE PROVISIONS EXISTING IN THE COMMUNITY AND IN THE NEW MEMBER STATES ON 31 DECEMBER 1972 ;
WHEREAS THE USE OF THE ENLARGED CUSTOMS TERRITORY FROM 1 JANUARY 1973 IN DETERMINING THE CUSTOMS VALUE OF GOODS IN TRADE WITH THIRD COUNTRIES WILL NOT REFLECT THE DEVELOPMENT OF THE CUSTOMS UNION OF THE ENLARGED COMMUNITY AT THAT DATE ;
WHEREAS THE USE OF THE CUSTOMS TERRITORY OF THE ENLARGED COMMUNITY IN ESTABLISHING THE CUSTOMS VALUE OF GOODS WITH THIRD COUNTRIES , IN PARTICULAR AS REGARDS THE INCLUSION OF TRANSPORT COSTS IN THE CUSTOMS VALUE OF GOODS WOULD RESULT IN A DISCRIMINATION BETWEEN TRADE WITHIN THE COMMUNITY AND TRADE WITH THIRD COUNTRIES ; WHEREAS SUCH DISCRIMINATION WOULD CONFLICT WITH THE OBJECTIVE OF ARTICLE 33 OF THE ACT OF ACCESSION AS REGARDS THE MAINTENANCE OF COMMUNITY PREFERENCE ;
WHEREAS IT IS THEREFORE