Commission Regulation (EEC) No 2839/90 of 27 September 1990 amending Regulation (EEC) No 3579/85 on air transport transport costs to be included in customs value

COMMISSION  REGULATION (EEC) N° 2839/90
of 27 September 1990
amending Regulation (EEC) N° 3579/85 on air  transport costs to be included in customs value
THE COMMISSION OF THE EUROPEAN  COMMUNITIES
,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) N° 1224/80 of 28 May 1980 on the valuation of goods for  customs purposes (1), as last amended by Regulation (EEC) N° 4046/89 (2), and in particular Article  19 thereof,
Whereas, pursuant to Article 14 (1) (d) of Regulation (EEC) N° 1224/80, the place of introduction  into the customs territory of the Community is, for goods carried by air, the place where the land  frontier of the customs territory of the Community is crossed;
Whereas Article 15 (2) (a) of that Regulation provides, in particular, that when goods are carried  by the same means of transport to a point beyond the place of introduction into the customs  territory of the Community, transport costs shall be assessed in proportion to the distance covered  outside and inside the customs territory of the Community;
Whereas in order to facilitate declarations concerning the customs value of goods and the  verification by the customs authorities of those declarations, the percentages of air transport  costs to be included in the customs value, according
to the various airports of departure and  destination, have already been fixed in Regulation (EEC) N° 3579/85 (3);
Whereas the territory of the former German Democratic Republic is now part of the customs territory  of the Community; whereas it is therefore necessary, in so far as airports of destination are  concerned, to include in the table of percentages the airports situated in this territory;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the  Customs Valuation Committee,