Keywords
Summary

Keywords

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Common customs tariff ° Customs value ° Decrease in value due to deterioration of goods ° Taking into account without regard to the date of transfer of the risk to the buyer

(Council Regulation No 1224/80 , Arts 1, 3 and 8; Commission Regulation No 1495/80, Art. 4, as amended by Regulation No 1580/81)

Summary

Article 4, second sentence, of Regulation No 1495/80, adopting certain provisions for the implementation of Articles 1, 3 and 8 of Regulation No 1224/80 relating to the valuation of goods for customs purposes, must be interpreted as meaning that no distinction should be drawn according to whether a deterioration of goods which decreases their customs value occurs before or after the transfer of the risk to the buyer.