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,
HAS ADOPTED THIS REGULATION:
Article 1
The lists I to VI in the Annex to Regulation (EEC) N° 3579/85 are replaced by the lists annexed to the present Regulation.
Article 2
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Communities.
It shall apply with effect from 3 October 1990.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 27 September 1990.