Commission Regulation (EEC) No 1495/80 of 11 June 1980 implementing certain provisions of Articles 1, 3 and 8 of Council Regulation (EEC) No 1224/80 on the valuation of goods for customs purposes
Official Journal L 154 , 21/06/1980 P. 0014
Greek special edition: Chapter 02 Volume 8 P. 0270
Spanish special edition: Chapter 02 Volume 6 P. 0246
Portuguese special edition Chapter 02 Volume 6 P. 0246
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COMMISSION REGULATION ( EEC ) NO 1495/80
OF 11 JUNE 1980
IMPLEMENTING CERTAIN PROVISIONS OF ARTICLES 1 , 3 AND 8 OF COUNCIL REGULATION ( EEC ) NO 1224/80 ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES
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 19 ( 1 ) ( B ) THEREOF ,
WHEREAS IT IS NECESSARY TO ENSURE UNIFORM APPLICATION OF THE PROVISIONS OF REGULATION ( EEC ) NO 1224/80 AND TO THIS END TO ADOPT IMPLEMENTING PROVISIONS ;
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
FOR THE PURPOSES OF ARTICLE 1 ( 2 ) ( H ) OF REGULATION ( EEC ) NO 1224/80 , PERSONS SHALL BE DEEMED TO BE MEMBERS OF THE SAME FAMILY ONLY IF THEY STAND IN ANY OF THE FOLLOWING RELATIONSHIPS TO ONE ANOTHER :
- HUSBAND AND WIFE ,
- PARENT AND CHILD ,
- BROTHERS AND SISTERS ( WHETHER BY WHOLE OR HALF BLOOD ) ,
- GRANDPARENT AND GRANDCHILD ,
- UNCLE OR AUNT AND NEPHEW OR NIECE ,
- PARENT-IN-LAW AND SON-IN-LAW OR DAUGHTER-IN-LAW ,
- BROTHERS-IN-LAW AND SISTERS-IN-LAW .
ARTICLE 2
1 . FOR PURPOSES OF DETERMINING CUSTOMS VALUE UNDER THE PROVISIONS OF ARTICLE 3 OF REGULATION ( EEC ) NO 1224/80 OF GOODS IN REGARD TO WHICH THE PRICE HAS NOT ACTUALLY BEEN PAID AT THE MATERIAL TIME FOR VALUATION , THE PRICE PAYABLE FOR SETTLEMENT AT THE SAID TIME SHALL AS A GENERAL RULE BE TAKEN AS THE BASIS FOR CUSTOMS VALUE .
2 . THE COMMISSION AND THE MEMBER STATES SHALL CONSULT WITHIN THE CUSTOMS VALUATION COMMITTEE CONCERNING THE APPLICATION OF PARAGRAPH 1 .
ARTICLE 3
PROVIDED THAT THEY ARE DISTINGUISHED FROM THE PRICE ACTUALLY PAID OR PAYABLE , THE FOLLOWING SHALL NOT BE INCLUDED IN THE CUSTOMS VALUE DETERMINED UNDER ARTICLE 3 OF REGULATION ( EEC ) NO 1224/80 :
( A ) A CHARGE FOR THE RIGHT TO REPRODUCE THE IMPORTED GOODS IN THE COMMUNITY ;
( B ) A BUYING COMMISSION ;
( C ) INTEREST PAYABLE UNDER A FINANCING ARRANGEMENT RELATING TO THE PURCHASE OF THE IMPORTED GOODS .
ARTICLE 4
WHERE GOODS DECLARED FOR FREE CIRCULATION IN THE CUSTOMS TERRITORY OF THE COMMUNITY ARE PART OF A LARGER QUANTITY OF THE