Changes from adopted text to adopted text

Removed2. Additions to the price actually paid or payable, pursuant to paragraph 1, shall be made only on the basis of objective and quantifiable data.

Removed3. No additions shall be made to the price actually paid or payable in determining the customs value except as provided in this Article.

Removed4. The Commission shall specify, by means of implementing acts, the procedural rules for determining the customs value in accordance with this Article, including those for adjusting the price actually paid or payable. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

RemovedArticle 155 Elements not to be included in the customs value

Removed1. In determining the customs value under Article 153, none of the following shall be included:

Removed(a) the cost of transport of the imported goods after their entry into the customs territory of the Union;

Removed(b) charges for construction, erection, assembly, maintenance or technical assistance, undertaken after the entry into the customs territory of the Union of the imported goods such as industrial plants, machinery or equipment;

Removed(c) charges for interest under a financing arrangement entered into by the buyer and relating to the purchase of the imported goods, irrespective of whether the finance is provided by the seller or another person, provided that the financing arrangement has been made in writing and, where required, the buyer can demonstrate that the following conditions are fulfilled:

Removed(i) such goods are actually sold at the price declared as the price actually paid or payable;

Removed(ii) the claimed rate of interest does not exceed the level for such transactions prevailing in the country where, and at the time when, the finance was provided;

Removed(d) charges for the right to reproduce the imported goods in the Union; buying commissions;

Removed(e) import duties or other charges payable in the Union by reason of the import or sale of the goods;

Removed(f) notwithstanding Article 154(1), point (c), payments made by the buyer for the right to distribute or resell the imported goods, if such payments are not a condition of the sale for export to the Union of the goods.

Removed2. The Commission shall specify, by means of implementing acts, the procedural rules for determining the customs value in accordance with this Article, including those for adjusting the price actually paid or payable. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

RemovedArticle 156 Simplifications

Removed1. The customs authorities may, upon application, authorise that the following amounts be determined on the basis of specific criteria, where they are not quantifiable on the date on which the customs declaration is accepted:

Removed(a) amounts which are to be included in the customs value in accordance with Article 153(2); and

Removed(b) the amounts referred to in Articles 154 and 155.

Removed2. Where the importer has opted to apply the simplified tariff treatment for distance sales, Article 155(1), point (a), shall not apply and both the costs of transport of the imported goods up to the place where goods are brought into the customs territory of the Union and the costs of transport after their entry into that territory, shall be included in the customs value.

Removed3. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the conditions for granting the authorisation referred to in paragraph 1.

RemovedArticle 157 Secondary methods of customs valuation

Removed1. Where the customs value of goods cannot be determined under Article 153, it shall be determined by proceeding sequentially from points (a) to (d) of paragraph 2, until the first point under which the customs value of goods can be determined.

RemovedThe order of application of points (c) and (d) of paragraph 2 shall be reversed if the importer or the exporter or, where applicable, the declarant so requests.

Removed2. The customs value, pursuant to paragraph 1, shall be:

Removed(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;

Removed(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;

Removed(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

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

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

Removed(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;

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

Removed3. 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:

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

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

Removed(c) this Chapter.

Removed4. 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).

RemovedArticle 158 Determination of the value of goods in specific situations

RemovedThe 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).

RemovedOn 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).

RemovedTitle X CUSTOMS DEBTS AND GUARANTEES

RemovedChapter 1 Incurrence of a customs debt

RemovedSection 1 Customs debt on import

RemovedArticle 159 Release for free circulation and temporary admission

Removed1. 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.

Removed2. 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]

RemovedWhere 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.

Removed3. 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]

RemovedArticle 160 Special provisions relating to non-originating goods

Removed1. The exporter shall incur a customs debt at the moment of the release of the products for export where:

Removed(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

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

Removed2. 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.

Removed3. 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.

RemovedArticle 161 Customs debt incurred through non-compliance

Removed1. For goods liable to import duty, a customs debt on import shall be incurred through non-compliance with any of the following:

Removed(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;

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

Removed(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.

Removed2. The time at which the customs debt is incurred shall be either of the following:

Removed(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;