Keywords
Summary

Keywords

1 . COMMON CUSTOMS TARIFF - VALUE FOR CUSTOMS PURPOSES - NORMAL PRICE OF GOODS - DETERMINATION - INVOICE PRICE - REDUCTION BY NATIONAL AUTHORITIES - NOT PERMISSIBLE - DUTY TO ACCEPT VALUE FOR CUSTOMS PURPOSES FOR PURPOSES OTHER THAN THOSE OF CUSTOMS - ABSENCE

( REGULATION NO 803/68 OF THE COUNCIL )

2 . COMMON CUSTOMS TARIFF - VALUE FOR CUSTOMS PURPOSES - NORMAL PRICE OF GOODS - DETERMINATION - REFERENCE TO THE PRICE DECLARED BY THE SELLER ' S FORWARDING AGENT , WHICH IS LESS THAN THE PRICE INVOICED AND PAID - NOT PERMISSIBLE

( REGULATION NO 803/68 OF THE COUNCIL )

Summary

1 . THE REDUCTION BY THE COMPETENT AUTHORITIES OF A MEMBER STATE OF THE INVOICE PRICE OF GOODS IMPORTED FROM A NON-MEMBER COUNTRY DOES NOT ACCORD WITH THE AIMS OF THE RULES RELATING TO THE DETERMINATION OF THE VALUE OF GOODS FOR CUSTOMS PURPOSES . HOWEVER , THE DETERMINATION OF THE VALUE FOR CUSTOMS PURPOSES IN ACCORDANCE WITH THOSE RULES CANNOT HAVE THE EFFECT OF REQUIRING THE FISCAL AND FINANCIAL AUTHORITIES OF THE MEMBER STATES TO ACCEPT THAT VALUE FOR PURPOSES OTHER THAN THE APPLICATION OF THE COMMON CUSTOMS TARIFF .

2 . IT IS NOT IN ACCORDANCE WITH REGULATION NO 803/68 FOR THE VALUE FOR CUSTOMS PURPOSES OF GOODS IMPORTED FROM A NON-MEMBER COUNTRY TO BE DETERMINED , FOR THE REQUIREMENTS OF CUSTOMS , BY THE NATIONAL AUTHORITIES BY REFERENCE TO A DECLARATION MADE BY THE FORWARDING AGENT TO THE CUSTOMS AUTHORITY OF THE EXPORTING COUNTRY AT A LEVEL WHICH IS LESS THAN THE PRICE INVOICED AND PAID FOR THE GOODS .