Changes from plenary report to adopted text

Added(a) the transaction value of identical goods sold for export to the customs territory of the Union and exported at or about the same time as the goods being valued;

Added(b) the transaction value of similar goods sold for export to the customs territory of the Union and exported at or about the same time as the goods being valued;

Added(c) the value based on the unit price at which the imported goods, or identical or similar imported goods, are sold within the customs territory of the Union in the greatest aggregate quantity to persons not related to the sellers; or

Added(d) the computed value, consisting of the sum of:

Added(i) the cost or value of materials and fabrication or other processing employed in producing the imported goods;

Added(ii) an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of export for export to the Union;

Added(iii) the cost or value of the elements referred to in Article 154(1), point (e).

Added3. Where the customs value cannot be determined under paragraph 1, it shall be determined on the basis of data available in the customs territory of the Union, using reasonable means consistent with the principles and general provisions of all of the following:

Added(a) the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade;

Added(b) Article VII of the General Agreement on Tariffs and Trade;

Added(c) this Chapter.

Added4. The Commission shall specify, by means of implementing acts, the procedural rules for determining the customs value referred to in this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedArticle 158 Determination of the value of goods in specific situations

AddedThe Commission may, by means of implementing acts, adopt measures establishing the appropriate method of customs valuation or criteria to be used for determining the customs value of goods in specific situations. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedOn imperative grounds of urgency relating to such measures, duly justified by the need to rapidly ensure the correct and uniform application of rules for the determination of the customs value of goods, the Commission shall adopt immediately applicable implementing acts in accordance with the procedure referred to in Article 262(5).

AddedTitle X CUSTOMS DEBTS AND GUARANTEES

AddedChapter 1 Incurrence of a customs debt

AddedSection 1 Customs debt on import

AddedArticle 159 Release for free circulation and temporary admission

Added1. The importer shall incur a customs debt at the time of release of the goods for free circulation procedure, for the end-use procedure, or for the temporary admission procedure with partial relief from import duty.

Added2. The importer shall be the debtor. In the event of indirect representation, the importer and the person on whose behalf the importer is acting shall both be the debtors and be jointly and severally liable for the customs debt. That person shall be responsible for the payment of any other applicable charges. [Am. 197]

AddedWhere the information provided or made available for the purpose of the procedures referred to in paragraph 1 leads to all or part of the import duty not being collected, the person who provided that information and who knew, or who ought reasonably to have known, that such information was false shall also be a debtor.

Added3. Where Title XII, Chapter 6, Section 4 of Directive 2006/112/EC applies to the distance sales of goods to be imported from third countries or territories to aan end customer in the customs territory of the Union, the deemed importer shall incur a customs debt when the payment for the distance sale is accepted and shall be the debtor. The deemed importer shall also be responsible for the payment of any other applicable charges. [Am. 198]

AddedArticle 160 Special provisions relating to non-originating goods

Added1. The exporter shall incur a customs debt at the moment of the release of the products for export where:

Added(a) a preferential arrangement between the Union and certain third countries or groups of such countries provides that the preferential tariff treatment of products originating in the Union requires non-originating goods used in their manufacture be subject to payment of the import duties; and

Added(b) a proof of origin for those products has been issued or made out.

Added2. The exporter shall calculate the amount of import duty corresponding to the debt as if the non-originating goods that were used in the manufacture of the products being exported were released for free circulation on the same date.

Added3. In the event of indirect representation, the exporter and the person on whose behalf the exporter is acting shall both become debtors and be jointly and severally liable for the customs debt.

AddedArticle 161 Customs debt incurred through non-compliance

Added1. For goods liable to import duty, a customs debt on import shall be incurred through non-compliance with any of the following:

Added(a) one of the obligations laid down in the customs legislation concerning the introduction of non-Union goods into the customs territory of the Union, their removal from customs supervision, or the movement, processing, storage, temporary storage, temporary admission or disposal of such goods within that territory;

Added(b) one of the obligations laid down in the customs legislation concerning the end-use of goods within the customs territory of the Union;

Added(c) a condition governing the placing of non-Union goods under a customs procedure or the granting, by virtue of the end-use of the goods, of duty exemption or a reduced rate of import duty.

Added2. The time at which the customs debt is incurred shall be either of the following:

Added(a) the moment when the obligation the non-fulfilment of which gives rise to the customs debt is not met or ceases to be met;

Added(b) the time when goods are placed under a customs procedure where it is established subsequently that a condition governing the placing of the goods under that procedure or the granting of a duty exemption or a reduced rate of import duty by virtue of the end-use of the goods was not in fact fulfilled.

Added3. In cases referred to under paragraph 1, points (a) and (b), the debtor shall be any of the following:

Added(a) any person who was required to fulfil the obligations concerned;

Added(b) any person who was aware or should reasonably have been aware that an obligation under the customs legislation was not fulfilled and who acted on behalf of the person who was obliged to fulfil the obligation, or who participated in the act which led to the non-fulfilment of the obligation;

Added(c) any person who acquired or held the goods in question and who was aware or should reasonably have been aware at the time of acquiring or receiving the goods that an obligation under the customs legislation was not fulfilled.

Added4. In cases referred to under paragraph 1, point (c), the debtor shall be the person who is required to comply with the conditions governing the placing of the goods under a customs procedure or the granting of a duty exemption or reduced rate of import duty by virtue of the end-use of the goods.

AddedWhere the information required under the customs legislation relating to the conditions governing the placing of the goods under that customs procedure is provided to the customs authorities, and such information leads to all or part of the import duty not being collected, the person who provided the information and who knew, or who ought reasonably to have known, that such information was false shall also be a debtor.

AddedArticle 162 Deduction of an amount of import duty already paid

Added1. Where a customs debt is incurred, pursuant to Article 161(1) in respect of goods released for free circulation at a reduced rate of import duty on account of their end-use, the amount of import duty paid when the goods were released for free circulation shall be deducted from the amount of import duty corresponding to the customs debt.

AddedThe first subparagraph shall apply where a customs debt is incurred in respect of scrap and waste resulting from the destruction of such goods.

Added2. Where a customs debt is incurred, pursuant to Article 159(1) or Article 161(1) in respect of goods placed under temporary admission with partial relief from import duty, the amount of import duty paid under partial relief shall be deducted from the amount of import duty corresponding to the customs debt.

AddedSection 2 Customs debt on export

AddedArticle 163 Export and outward processing

Added1. The exporter shall incur a customs debt at the time of release of goods liable to export duty under the export procedure or the outward processing procedure.

Added2. The exporter shall be the debtor. In the event of indirect representation, the exporter and the person on whose behalf the exporter is acting shall both become debtors and be jointly and severally liable for the customs debt.

Added3. Where the information provided for placing the goods under the export procedure leads to all or part of the export duty not being collected, the person who provided the information and who knew, or who should reasonably have known, that such information was false shall also be a debtor.

AddedArticle 164 Customs debt incurred through non-compliance

Added1. For goods liable to export duty, a customs debt on export shall be incurred through non-compliance with either of the following:

Added(a) one of the obligations laid down in the customs legislation for the exit of the goods;

Added(b) the conditions under which the goods were allowed to be taken out of the customs territory of the Union with total or partial relief from export duty.

Added2. The time at which the customs debt is incurred shall be one of the following:

Added(a) the moment at which the goods are actually taken out of the customs territory of the Union without providing information to the customs authorities on such export;

Added(b) the moment at which the goods reach a destination other than that for which they were allowed to be taken out of the customs territory of the Union with total or partial relief from export duty;

Added(c) should the customs authorities be unable to determine the moment referred to in point (b), the expiry of the time-limit set for the production of evidence that the conditions entitling the goods to such relief have been fulfilled.