CELEX: 31981R1580
Language: en
Date: 1981-06-12 00:00:00
Title: Commission Regulation (EEC) No 1580/81 of 12 June 1981 amending Regulation (EEC) No 1495/80 implementing certain provisions of Articles 1, 3 and 8 of Council Regulation (EEC) No 1224/80 on the valuation of goods for customs purposes

Avis juridique important

|

31981R1580

Commission Regulation (EEC) No 1580/81 of 12 June 1981 amending Regulation (EEC) No 1495/80 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 , 13/06/1981 P. 0036 - 0037 Spanish special edition: Chapter 02 Volume 8 P. 0268  Portuguese special edition Chapter 02 Volume 8 P. 0268 

****( 1 ) OJ NO L 134 , 31 . 5 . 1980 , P . 1 .  ( 2 ) OJ NO L 333 , 11 . 12 . 1980 , P . 1 .  ( 3 ) OJ NO L 154 , 21 . 6 . 1980 , P . 14 .    COMMISSION REGULATION ( EEC ) NO 1580/81   OF 12 JUNE 1981   AMENDING REGULATION ( EEC ) NO 1495/80 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 ), AS AMENDED BY REGULATION ( EEC ) NO 3193/80 ( 2 ), 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 AVOIDING ANY DIVERGENCE OF INTERPRETATION ;   WHEREAS COMMISSION REGULATION NO 1495/80 ( 3 ) IMPLEMENTS CERTAIN PROVISIONS OF ARTICLES 1 , 3 AND 8 OF REGULATION  ( EEC ) NO 1224/80 ;   WHEREAS THE VALUATION RULES TO BE APPLIED IN THE CASE OF PARTIAL LOSS OR OF DAMAGE BEFORE THE GOODS BEING VALUED ARE ENTERED INTO FREE CIRCULATION SHOULD BE LAID DOWN ;   WHEREAS THE EXISTENCE OF A CONTRACT OF SALE REQUIRES A PRIORI THE USE OF TRANSACTION VALUE , EVEN WHEN THE GOODS BEING VALUED HAVE BEEN THE SUBJECT OF SUCCESSIVE SALES BEFORE VALUATION ;   WHEREAS WHEN GOODS ARE USED IN A THIRD COUNTRY BETWEEN THE TIME OF SALE AND THE TIME OF ENTRY INTO FREE CIRCULATION IN THE COMMUNITY , THE SALE MAY BE CONSIDERED AS NOT BEING FOR EXPORT TO THE CUSTOMS TERRITORY OF THE COMMUNITY AND ACCORDINGLY VALUATION NEED NOT BE MADE ON THE BASIS OF TRANSACTION VALUE ;   WHEREAS THE BUYER NEED SATISFY NO CONDITION OTHER THAN THAT OF BEING A PARTY TO THE CONTRACT OF SALE ;   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   REGULATION ( EEC ) NO 1495/80 IS AMENDED AS FOLLOWS :   1 . THE FOLLOWING SENTENCE IS ADDED TO ARTICLE 4 :   ' APPORTIONING THE PRICE ACTUALLY PAID OR PAYABLE SHALL ALSO APPLY IN THE CASE OF THE LOSS OF PART OF A CONSIGNMENT OR WHEN THE GOODS BEING VALUED HAVE BEEN DAMAGED BEFORE ENTRY INTO FREE CIRCULATION . '   2 . ARTICLE 6 IS REPLACED BY THE FOLLOWING :   ' FOR THE PURPOSES OF ARTICLE 3 OF REGULATION ( EEC ) NO 1224/80 THE FACT THAT THE GOODS WHICH ARE THE SUBJECT OF A SALE ARE DECLARED FOR FREE CIRCULATION IN THE COMMUNITY SHALL BE REGARDED AS ADEQUATE INDICATION THAT THEY WERE SOLD FOR EXPORT TO THE CUSTOMS TERRITORY OF THE COMMUNITY . THIS INDICATION SHALL ALSO APPLY IN THE CASE OF SUCCESSIVE SALES BEFORE VALUATION ; IN SUCH CASE EACH PRICE RESULTING FROM THESE SALES MAY , SUBJECT TO THE PROVISIONS OF REGULATION  ( EEC ) NO 1496/80 , BE TAKEN AS A BASIS FOR VALUATION . HOWEVER , WHERE GOODS ARE USED IN A THIRD COUNTRY BETWEEN THE TIME OF SALE AND THE TIME OF ENTRY INTO FREE CIRCULATION THE CUSTOMS VALUE NEED NOT BE THE TRANSACTION VALUE .   THE BUYER NEED SATISFY NO CONDITION OTHER THAN THAT OF BEING A PARTY TO THE CONTRACT OF SALE . '   ARTICLE 2   THIS REGULATION SHALL ENTER INTO FORCE ON THE THIRD DAY FOLLOWING ITS PUBLICATION IN THE OFFICIAL JOURNAL OF THE EUROPEAN COMMUNITIES .   THIS REGULATION SHALL BE BINDING IN ITS ENTIRETY AND DIRECTLY APPLICABLE IN ALL MEMBER STATES .   DONE AT BRUSSELS , 12 JUNE 1981 .   FOR THE COMMISSION   KARL-HEINZ NARJES   MEMBER OF THE COMMISSION