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COMMISSION REGULATION ( EEC ) NO 3180/80

OF 5 DECEMBER 1980

AMENDING REGULATION ( EEC ) NO 1496/80 ON THE DECLARATION OF PARTICULARS RELATING TO CUSTOMS VALUE AND ON DOCUMENTS TO BE FURNISHED

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 ) , AND IN PARTICULAR ARTICLE 16 THEREOF ,

WHEREAS ARTICLE 1 OF COMMISSION REGULATION ( EEC ) NO 1496/80 ( 2 ) LAID DOWN , IN PARTICULAR , A SPECIMEN FORM ( D.V.1 ) OF DECLARATION OF PARTICULARS RELATING TO CUSTOMS VALUE ; WHEREAS THIS SPECIMEN FORM MUST BE CLARIFIED FURTHER ;

WHEREAS , IN VIEW OF THE ACCESSION OF GREECE TO THE EUROPEAN COMMUNITIES , IT IS APPROPRIATE TO EXPRESS IN GREEK CURRENCY THE LIMIT OF VALUE FIXED BY ARTICLE 2 ( 1 ) ( A ) OF REGULATION ( EEC ) NO 1496/80 ;

WHEREAS REGULATION ( EEC ) NO 1496/80 REPLACES COMMISSION REGULATION ( EEC ) NO 375/69 ( 3 ) AND ( EEC ) NO 1343/75 ( 4 ) ;

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 1496/80 IS HEREBY AMENDED AS FOLLOWS :

1 . THE TEXT OF ARTICLE 2 ( 1 ) ( A ) SHALL READ AS FOLLOWS :

" ( A ) WHERE THE VALUE OF THE IMPORTED GOODS IN A CONSIGNMENT DOES NOT EXCEED , AS APPROPRIATE , 70 000 BELGIAN OR LUXEMBOURG FRANCS , 12 000 DANISH KRONER , 4 000 GERMAN MARKS , 100 000 GREEK DRACHMAS , 10 000 FRENCH FRANCS , 1 000 IRISH POUNDS , 2 000 000 ITALIAN LIRE , 4 500 DUTCH GUILDERS OR 1 000 POUNDS STERLING , PROVIDED THAT THEY DO NOT CONSTITUTE SPLIT OR MULTIPLE CONSIGNMENTS FROM THE SAME CONSIGNOR TO THE SAME CONSIGNEE ; "

2 . THE FOLLOWING ARTICLE 4A SHALL BE INSERTED :

" ARTICLE 4A

REGULATIONS ( EEC ) NO 375/69 AND ( EEC ) NO 1343/75 ARE HEREBY REPEALED . ANY REFERENCE TO THEM SHALL BE DEEMED TO REFER TO THIS REGULATION . "

3 . THE ANNEX IS HEREBY REPLACED BY THE ANNEX HERETO .

ARTICLE 2

THIS REGULATION SHALL ENTER INTO FORCE ON 1 JANUARY 1981 .

THIS REGULATION SHALL BE BINDING IN ITS ENTIRETY AND DIRECTLY APPLICABLE IN ALL MEMBER STATES .

DONE AT BRUSSELS , 5 DECEMBER 1980 .

FOR THE COMMISSION

ETIENNE DAVIGNON

MEMBER OF THE COMMISSION

( 1 ) OJ NO L 134 , 31 . 5 . 1980 , P . 1 .

( 2 ) OJ NO L 154 , 21 . 6 . 1980 , P . 16 .

( 3 ) OJ NO L 52 , 3 . 3 . 1969 , P . 1 .

( 4 ) OJ NO L 137 , 28 . 5 . 1975 , P . 18 .

ANNEX

DECLARATION OF PARTICULARS RELATING TO CUSTOMS VALUE

D.V.1

1 BUYER ...

2 SELLER

3 NUMBER AND DATE OF INVOICE

FOR OFFICIAL USE

4 NUMBER AND DATE OF CONTRACT

5 TERMS OF DELIVERY ( E.G . FOB NEW YORK )

6 NUMBER AND DATE OF ANY PREVIOUS CUSTOMS DECISION CONCERNING BOXES 7 TO 9

*ENTER X WHERE APPLICABLE*

7 ( A ) ARE THE BUYER AND SELLER RELATED IN THE SENSE OF ARTICLE 1 ( 2 ) (*) OF REGULATION ( EEC ) NO 1224/80 ? IF " NO " , GO TO BOX 8 *... YES ... NO*

( B ) DID THE RELATIONSHIP INFLUENCE THE PRICE OF THE IMPORTED GOODS ? *... YES ... NO*

( C ) ( REPLY OPTIONAL ) DOES THE TRANSACTION VALUE OF THE IMPORTED GOODS CLOSELY APPROXIMATE TO A VALUE MENTIONED IN ARTICLE 3 ( 2 ) ( B ) OF REGULATION ( EEC ) NO 1224/80 ? *... YES ... NO*

IF " YES " , GIVE DETAILS : **

8 ( A ) ARE THERE ANY RESTRICTIONS AS TO THE DISPOSITION OR USE OF THE GOODS BY THE BUYER , OTHER THAN RESTRICTIONS WHICH**

- ARE IMPOSED OR REQUIRED BY LAW OR BY THE PUBLIC AUTHORITIES IN THE COMMUNITY , **

- LIMIT THE GEOGRAPHICAL AREA IN WHICH THE GOODS MAY BE RESOLD , OR**

- DO NOT SUBSTANTIALLY AFFECT THE VALUE OF THE GOODS ? *... YES ... NO*

( B ) IS THE SALE OR PRICE SUBJECT TO SOME CONDITION OR CONSIDERATION FOR WHICH A VALUE CANNOT BE DETERMINED WITH RESPECT TO THE GOODS BEING VALUED ? *... YES ... NO*

SPECIFY THE NATURE OF THE RESTRICTIONS , CONDITIONS OR CONSIDERATIONS AS APPROPRIATE . **

IF THE VALUE OF CONDITIONS OR CONSIDERATIONS CAN BE DETERMINED , INDICATE THE AMOUNT IN BOX 11 ( B ) OVERLEAF . **

9 ( A ) ARE ANY ROYALTIES AND LICENCE FEES RELATED TO THE IMPORTED GOODS PAYABLE EITHER DIRECTLY OR INDIRECTLY BY THE BUYER AS A CONDITION OF THE SALE ? *... YES ... NO*

( B ) IS THE SALE SUBJECT TO AN ARRANGEMENT UNDER WHICH PART OF THE PROCEEDS OF ANY SUBSEQUENT RESALE , DISPOSAL OR USE ACCRUES DIRECTLY OR INDIRECTLY TO THE SELLER ? *... YES ... NO*

IF " YES " TO EITHER OF THESE QUESTIONS , SPECIFY CONDITIONS AND , IF POSSIBLE , INDICATE THE AMOUNTS IN BOXES 15 AND 16 OVERLEAF : **

10 I , THE UNDERSIGNED , DECLARE THAT ALL PARTICULARS GIVEN IN THIS DOCUMENT ARE TRUE AND COMPLETE .

PLACE :

DATE :

SIGNATURE : ...

DECLARANT :

(*) PERSONS SHALL BE DEEMED TO BE RELATED ONLY IF :

( A ) THEY ARE OFFICERS OR DIRECTORS OF ONE ANOTHER'S BUSINESSES ;

( B ) THEY ARE LEGALLY RECOGNIZED PARTNERS IN BUSINESS ;

( C ) THEY ARE EMPLOYER AND EMPLOYEE ;

( D ) ANY PERSON DIRECTLY OR INDIRECTLY OWNS , CONTROLS OR HOLDS 5 % OR MORE OF THE OUTSTANDING VOTING STOCK OR SHARES OF BOTH OF THEM ;

( E ) ONE OF THEM DIRECTLY OR INDIRECTLY CONTROLS THE OTHER ;

( F ) BOTH OF THEM ARE DIRECTLY OR INDIRECTLY CONTROLLED BY A THIRD PERSON ;

( G ) TOGETHER THEY DIRECTLY OR INDIRECTLY CONTROL A THIRD PERSON ; OR

( H ) THEY ARE MEMBERS OF THE SAME FAMILY .

**ITEM ...*ITEM ...*ITEM ...*

A . BASIS OF CALCULATION*****

*11 ( A ) NET PRICE IN CURRENCY OF INVOICE ( PRICE ACTUALLY PAID OR PRICE PAYABLE FOR SETTLEMENT AT THE MATERIAL TIME FOR VALUATION FOR CUSTOMS PURPOSES ) ****

* ( B ) INDIRECT PAYMENTS - SEE BOX 8 ( B ) OVERLEAF****

* ( RATE OF EXCHANGE ... ) ****

*12 TOTAL A IN NATIONAL CURRENCY****

B . ADDITIONS : *****

COSTS IN NATIONAL CURRENCY NOT INCLUDED IN A ABOVE (*)*****

*13 COSTS INCURRED BY THE BUYER : ****

* ( A ) COMMISSIONS , EXCEPT BUYING COMMISSIONS****

* ( B ) BROKERAGE****

* ( C ) CONTAINERS AND PACKING****

QUOTE BELOW PREVIOUS RELEVANT CUSTOMS DECISIONS , IF ANY : *****

*14 GOODS AND SERVICES SUPPLIED BY THE BUYER FREE OF CHARGE OR AT REDUCED COST FOR USE IN CONNECTION WITH THE PRODUCTION AND SALE FOR EXPORT OF THE IMPORTED GOODS : ****

*THE VALUES SHOWN REPRESENT AN APPORTIONMENT WHERE APPROPRIATE****

* ( A ) MATERIALS , COMPONENTS , PARTS AND SIMILAR ITEMS INCORPORATED IN THE IMPORTED GOODS****

* ( B ) TOOLS , DIES , MOULDS AND SIMILAR ITEMS USED IN THE PRODUCTION OF THE IMPORTED GOODS****

* ( C ) MATERIALS CONSUMED IN THE PRODUCTION OF THE IMPORTED GOODS****

* ( D ) ENGINEERING , DEVELOPMENT , ARTWORK , DESIGN WORK , AND PLANS AND SKETCHES UNDERTAKEN ELSEWHERE THAN IN THE COMMUNITY AND NECESSARY FOR THE PRODUCTION OF THE IMPORTED GOODS****

*15 ROYALTIES AND LICENCE FEES - SEE BOX 9 ( A ) OVERLEAF****

*16 PROCEEDS OF ANY SUBSEQUENT RESALE , DISPOSAL OR USE ACCRUING TO THE SELLER - SEE BOX 9 ( B ) OVERLEAF****

*17 COSTS OF DELIVERY TO ... ( PLACE OF INTRODUCTION ) ***

* ( A ) TRANSPORT****

* ( B ) LOADING AND HANDLING CHARGES****

* ( C ) INSURANCE****

*18 TOTAL B****

C . DEDUCTIONS : *****

COSTS IN NATIONAL CURRENCY INCLUDED IN A ABOVE (*)*****

*19 COSTS OF TRANSPORT AFTER IMPORTATION****

*20 CHARGES FOR CONSTRUCTION , ERECTION , ASSEMBLY , MAINTENANCE OR TECHNICAL ASSISTANCE UNDERTAKEN AFTER IMPORTATION****

*21 OTHER CHARGES ( SPECIFY ) ****

*22 CUSTOMS DUTIES AND TAXES PAYABLE IN THE COMMUNITY BY REASON OF THE IMPORTATION OR SALE OF THE GOODS****

*23 TOTAL C****

24 VALUE DECLARED ( A + B - C ) ****

(*) WHERE AMOUNTS ARE PAYABLE IN FOREIGN CURRENCY , INDICATE IN THIS SECTION THE AMOUNT IN FOREIGN CURRENCY AND THE RATE OF EXCHANGE BY REFERENCE TO EACH RELEVANT ELEMENT AND ITEM .

REFERENCE

AMOUNT

RATE OF EXCHANGE

Amendments and corrections
January 1, 1994	See 31980R1496
January 1, 1981	Entry into force - See Art 2

Commission Regulation (EEC) No 3180/80 of 5 December 1980 amending Regulation (EEC) No 1496/80 on the declaration of particulars relating to customs value and on documents to be furnished