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Document 31992R3903

Commission Regulation (EEC) No 3903/92 of 21 December 1992 on air transport costs to be included in customs value

OJ L 393, 31.12.1992, p. 1–59 (ES, DA, DE, EL, EN, FR, IT, NL, PT)

Legal status of the document No longer in force, Date of end of validity: 01/01/1994; Repealed by 393R2454

ELI: http://data.europa.eu/eli/reg/1992/3903/oj

31992R3903

Commission Regulation (EEC) No 3903/92 of 21 December 1992 on air transport costs to be included in customs value

Official Journal L 393 , 31/12/1992 P. 0001 - 0059


COMMISSION REGULATION (EEC) N° 3903/92 of 21 December 1992 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) No 1224/80 of 28 May 1980 on the valuation of goods for customs purposes (1), as last amended by Council Regulation (EEC) No 4046/89 (2), and in particular Article 19 thereof,

Whereas, pursuant to Article 14 (1) (d) of Regulation (EEC) No 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 the fixing in advance of the percentages of air transport costs to be included in the customs value according to the various airports of departure and destination will facilitate declarations concerning the customs value of goods and the verification by the customs authorities of those declarations;

Whereas it is appropriate to draw up a table of these percentages based in each case on the most direct air route, unless a less direct air route crosses the Community frontier at a place nearer the airport of departure;

Whereas Commission Regulation (EEC) No 3579/85 (3), as amended by Regulation (EEC) No 2839/90 (4), replaced Regulation (EEC) No 3178/80 (5);

Whereas by virtue of Article 393 and Annex XXXV of the Act of Accession of Spain and Portugal the application in Spain and Portugal of Regulation 3579/85 was deferred until 1 January 1993 for industrial products and 1 January 1996 for agricultural products, respectively;

Whereas it is necessary to include Portugal and Spain in the tables of percentages in question from 1 January 1993;

Whereas it is also necessary to take into account the geopolitical changes arising since 1985;

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

The air transport costs to be included in the customs value of goods shall be determined by applying the rules and percentages shown in the Annex.

Article 2

Regulation (EEC) No 3579/85 is hereby repealed.

Any references to it shall be deemed to refer to this Regulation.

Article 3

This Regulation shall enter into force on 1 January 1993.

This Regulation shall be binding in its entirely and directly applicable in all Member States.

Done at Brussels, 21 December 1992.

For the Commission

Christiane SCRIVENER

Member of the Commission

(1) OJ N° L 134, 31. 5. 1980, p. 1.

(2) OJ N° L 388, 30. 12. 1989, p. 24.

(3) OJ N° L 347, 23. 12. 1985, p. 2.

(4) OJ N° L 273, 3. 10. 1990, p. 1.

(5) OJ N° L 335, 12. 12. 1980, p. 3.

ANNEX

AIR TRANSPORT COSTS TO BE INCLUDED IN THE CUSTOMS VALUE

Introduction

1. The following table showed:

(a) third countries listed by continent (column 1);

(b) airports of departure in third countries (column 2);

(c) airports of arrival in the Community with the percentages which represent the part of the air transport costs to be included in the customs value (column 3 and following columns).

2. When the goods are shipped to or from airports not included in the following table, other than the airports referred to in paragraph 3, the percentage given for the airport nearest to that of departure or arrival shall be taken.

3. As regards the French overseas departments of Guadeloupe, Guyana, Martinique and Réunion, of which territories the airports are not included in the table, the following rules shall apply:

(a) for goods shipped direct to those departments from third countries, the whole of the air transport cost is to be included in the customs value;

(b) for goods shipped to the European part of the Community from third countries and transhipped or unloaded in one of those departments, the air transport costs which would have been incurred for carrying the goods only as far as the place of transhipment or unloading are to be included in the customs value;

(c) for goods shipped to those departments from third countries and transhipped or unloaded in an airport in the European part of the Community, the air transport costs to be included in the customs value are those which result from the application of the percentages given in the following table to the costs which would have been incurred for carrying the goods from the airport of departure to the airport of transhipment or unloading.

The transhipment or unloading shall be certified by an appropriate endorsement by the customs authorities on the air waybill or other air transport document, with the official stamp of the office concerned; failing this certification the provisions of the last subparagraph of Article 14 (3) of Regulation (EEC) No 1224/80 shall apply.

Percentages of air transport costs to be included in the customs value

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