21.7.1995

Official Journal of the European Communities

L 171/8

COMMISSION REGULATION (EC) No 1762/95

of 19 July 1995

amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1), as last amended by the Act of Accession of Austria, Finland and Sweden, and in particular Article 249 thereof,

Whereas Commission Regulation (EEC) No 2454/93 (2), as last amended by Regulation (EC) No 3254/94 (3), lays down provisions for the implementation of Regulation (EEC) No 2913/92;

Whereas Council Decision 93/329/EEC (4) approved the Convention on Temporary Admission agreed at Istanbul on 26 June 1990; whereas it is necessary to amend certain provisions of Regulation (EEC) No 2454/93 following the entry into force of the said Convention;

Whereas to ensure that there is uniform application of Article 29 of the Community Customs Code with regard to all importers, it is appropriate to set out terms of evidence in Article 147 of Regulation (EEC) No 2454/93;

Whereas with respect to goods declared for entry to free circulation after having been the subject of more than one sale, certain rules of evidence are required; whereas in this context a sufficient indication of a sale for export is the last sale leading to the introduction of the goods into the customs territory of the Community;

Whereas on 3 May 1989 by Council Decision 89/339/EEC (5), the Community accepted the recommendation of the Customs Cooperation Council of 5 June 1962 concerning the customs treatment of registered baggage carried by rail, which provides for a form to be used by passengers to declare baggage;

Whereas it is necessary to amend Regulation (EEC) No 2454/93 as regards the use of the local clearance procedure for type B warehouses;

Whereas in so far as possible, passengers should not be required to report in person to the customs authorities of the countries of departure and destination in order to present and declare their registered baggage;

Whereas it is necessary to amend the provisions concerning the transport of goods under the cover of the TR transfer note to cover the case where such goods are placed under a customs procedure in the course of their journey and forwarded to the Member State of destination under the cover of the original TR transfer note;

Whereas in the single market it should be possible to issue single cross-border authorizations to store goods under the customs warehousing procedure in more than one Member State; whereas it is necessary to specify the customs authority to which applications for the customs warehousing authorizations should be submitted;

Whereas the special conditions governing the placing under the inward processing procedure of imported live animals or meat should likewise be laid down;

Whereas the benefits currently provided for in the sector of repair, modification or conversion of civil aircraft should also be extended to manufacturers of civil aircraft;

Whereas, for economic and practical reasons, provision should be made for the possibility of endorsing, under certain conditions, an Information Sheet INF 5 after the anticipated exportation of the compensating products;

Whereas, on the adoption of Council Directive 94/5/EC of 14 February 1994 supplementing the common system of value added tax and amending Directive 77/388/EEC — Special arrangements applicable to second-hand goods, works of art, collectors’ items and antiques (6), the Commission and the Member States accepted the obligation to review the conditions for the authorization and the functioning of temporary importation procedures and agreed to allow, for these goods, a period of 24 months to remain under temporary importation;

Whereas in order to achieve more coherence between customs and fiscal rules it is appropriate to assimilate the definitions of works of art, collectors’ items and antiques eligible for temporary importation procedures to those used in the context of VAT;

Whereas an extension from four to six weeks of the period during which certain goods subject to a ‘consignment on approval’ may remain under temporary importation is justified to give the consignee of the goods more flexibility to examine the goods in respect of a possible purchase;

Whereas it is necessary to amend, in part, Annex 25 to Regulation (EEC) No 2454/93 as a result of changes in the customs territory of the Community following the accession of the new Member States;

Whereas changes in product coverage, as well as changes in the Combined Nomenclature, require an updating of Annexes 26 and 27 to the said Regulation;

Whereas certain standard rates of yield should be adapted as a result of technical improvements in order to align them with the coefficients used to calculate export refunds when similar Community goods are processed;

Whereas there is need for a more detailed definition of the situations where the special provision on equivalent compensation for rice is applicable;

Whereas the list of free zones in existence in the Community and in operation needs to be updated in accordance with information communicated by Portugal and the United Kingdom;

Whereas the measures provided for by this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EEC) No 2454/93 is amended as follows:

Article 1 is amended as follows:

(a) Point 2 is replaced by the following:

‘2.

the international customs document for temporary importation established by virtue of the ATA Convention or the Istanbul Convention;’

(b) The following point 11 is added:

‘11.

the Convention on Temporary Admission agreed at Istanbul on 26 June 1990.’

Article 147 is amended as follows:

(a) The second sentence of paragraph 1 is replaced by the following:

‘In the case of successive sales before valuation, only the last sale, which led to the introduction of the goods into the customs territory of the Community, or a sale taking place in the customs territory of the Community before entry for free circulation of the goods shall constitute such indication.

Where a price is declared which relates to a sale taking place before the last sale on the basis of which the goods were introduced into the customs territory of the Community, it must be demonstrated to the satisfaction of the customs authorities that this sale of goods took place for export to the customs territory in question.

The provisions of Articles 178 to 181a shall apply.’

(b) In the second paragraph the word ‘However’ is deleted.

Article 233 is amended as follows:

(a) The existing text becomes paragraph 1.

(b) The following paragraph 2 is added:

‘2. Where goods covered by point (a) of Article 230, point (a) of Article 231, point (a) of Article 232 (1) or Article 232 (2) contained in a passenger’s baggage are carried by rail unaccompanied by the passenger and are declared to customs without the passenger being present in person, the document referred to in Annex 38a may be used within the terms and limitations set out in it.’

Article 272 (2) is replaced by the following:

‘2. The local clearance procedure shall not apply to type B and F warehouses nor to the entry of the Community agricultural products referred to in Articles 529 to 534 for the procedure in any type of warehouse.

3. Article 270 shall apply mutatis mutandis’.

The following paragraphs 3 and 4 are added to Article 438:

‘3. Where the goods are released for free circulation or placed under another customs procedure at an intermediate station, the customs office for this station shall act as the office of destination. This customs office shall stamp sheets 1, 2 and 3A of the TR transfer note presented by the transport undertaking and endorse them with at least one of the following indications:

—

Despachado de aduana,

—

Toldbehandet,

—

Verzollt,

—

Εκτελωνισμένο,

—

Cleared,

—

Dédouané,

—

Sdoganato,

—

Vrijgemaakt,

—

Desalfandegado,

—

Tulliselvitetty,

—

Tullklarerat.

This office shall return sheets 1 and 2, without delay, to the transport undertaking after having stamped them and retain sheet 3A.

4. The provisions of Article 423 (4) and (5) shall apply mutatis mutandis.’

Article 509 is amended as follows:

(a) The existing text shall become paragraph 1.

(b) The following paragraph 2 is added:

‘2. Where the application for authorization relates to the storage of goods under the customs warehousing procedure of type C, D or E in more than one Member State it shall be submitted to the customs authorities designated by the Member State where the warehouse keeper’s main accounts are kept. Before issuing the authorization the said authorities shall obtain the agreement of the customs authorities designated for that purpose by the other Member States. The Member States concerned shall lay down a procedure whereby the respective customs offices can ensure the supervision of the procedure, the places of storage themselves and the goods entered for customs warehousing.’

The following paragraph 3 is added to Article 560:

‘3. Where live animals undergo inward processing, the period for re-exportation shall, in the case of fattening (including slaughter where relevant), not exceed three months in the case of animals falling within CN codes 0104 and 0105 and six months in the case of other animals referred to in Chapter 1 of the CN. In the case of slaughter without fattening, the period for re-exportation shall not exceed two months.

Where meat undergoes inward processing, the period for re-exportation shall not exceed six months.

These periods apply for all treatments or processing operations of live animals which are submitted to the inward processing procedure in order to obtain compensatory products.’

The first subparagraph of point (d) of Article 577 (2) is replaced by the following:

‘(d)

the repair, modification, conversion or manufacture of civil aircraft or of parts of civil aircraft.’

The following paragraph 2a is inserted in Article 601:

‘2a. In duly substantiated exceptional cases, an Information Sheet INF 5 may also be presented for endorsement after the anticipated exportation of the compensating products. Such endorsement is possible only if all the necessary provisions have been taken at the time of the anticipated exportation of the compensating products to ensure the correct functioning of the system.’

In Article 648 (1) (a), the final subparagraph is replaced by the following:

‘However, in respect of the products referred to in Article 560 (2) and (3), the particulars must be supplied for every authorization granted, irrespective of the value of the products or the code used to identify the economic conditions;’

Article 682 is amended as follows:

(a) Point (c) of paragraph 1 is replaced by the following:

‘(c)

works of art, collectors’ items and antiques imported for the purpose of exhibition, with a view to possible sale;’

(b) Paragraph 2 is replaced by the following:

‘2. The period during which the goods referred to in paragraph 1 may remain under the temporary importation procedure is 24 months in the case of (a) and (c), six months in the case of (b) and six weeks in that of (d);’

‘—

“works of art, collectors’ items and antiques” mean goods as defined in Annex 91b;’.

Point (a) of Article 697 (3) is replaced by the following:

‘(a)

issued in a country which is:

—

a contracting party to the ATA Convention, or

—

a contracting party to the Istanbul Convention having accepted the Customs Cooperation Council Recommendations of 25 June 1992 concerning acceptance of the ATA carnet and the CPD carnet for the temporary admission procedure within the periods and on the conditions laid down in those Recommendations,

and endorsed and guaranteed by an association forming part of an international guarantee chain. The Commission shall communicate a list of the countries and associations concerned to the Member States;’.

In Annex 25, the tables which make up the section, ‘Europe’ in Lists I to VIII are replaced by the tables in Annex I hereto.
Annex 26 is replaced by Annex II hereto.
Annex 27 is amended in accordance with Annex III hereto.
A new Annex 38a, set out in Annex IV hereto, is inserted.
Annex 77 is amended in accordance with Annex V hereto.
Annex 78 is amended as follows:

(a) In point 1, the following is inserted as a second paragraph:

‘Equivalent compensation is prohibited where inward processing operations consist of the “usual forms of handling” listed in Annex 69 to this Regulation.’;

(b) The following point 4 is added:

‘4. Live animals and meat

Equivalent compensation is prohibited for inward processing operations on live animals or meat.

Derogations from the ban on the use of equivalent compensation can be made for meat which has been the subject of a communication by the Commission to the Member States, after an examination carried out by the Customs Code Committee — Section for Customs procedures with economic impact — in accordance with Article 248 of the Code if the applicant can prove that equivalent compensation is economically necessary and if the customs authority transmits the draft of the procedures envisaged for verification of the operation.’

Annex 91 (b), set out in Annex VI hereto, is inserted.
Annex 108 is amended as follows:

(a) The entry for Portugal is replaced by the following:

‘Zona franca da Madeira (Caniçal)’

(b) The entry for the United Kingdom is replaced by the following:

‘Birmingham Airport Free Zone

Humberside Free zone (Hull)

Liverpool Free Zone

Prestwick Airport Free Zone (Scotland)

Ronaldsway Airport Free Zone (Isle of Man)

Port of Sheerness Free Zone

Southampton Free Zone

Port of Tilbury Free Zone’.

Article 2

This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Communities.

Point 13 of Article 1 shall apply from 1 January 1995.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 19 July 1995.

For the Commission

Mario MONTI

Member of the Commission

(1) OJ No L 302, 19. 10. 1992, p. 1.

(2) OJ No L 253, 11. 10. 1993, p. 1.

(3) OJ No L 346, 31. 12. 1994, p. 1.

(4) OJ No L 130, 27. 5. 1993, p. 1.

(5) OJ No L 142, 25. 5. 1989, p. 7.

(6) OJ No L 60, 3. 3. 1994, p. 16.

ANNEX I

Percentage of air transport costs to be included in the customs value

LIST I (Germany)

Third countries

Airport of departure

Airport of arrival

Berlin

Bremen

Dresden

Dusseldorf/Cologne

Frankfurt

Hamburg

Hanover

Leipzig

Munich

Nuremberg

Rostock-Barth

Stuttgart

1

2

3

4

5

6

7

8

9

10

11

12

13

14

EUROPE

Albania

all airports

50

45

56

47

53

43

47

53

67

57

77

Armenia

all airports

97

89

97

87

91

92

97

92

90

see Asia

Czech Republic

Ostrava

61

44

79

47

61

42

49

61

41

55

43

36

Prague

28

0

5

0

Hungary

all airports

22

16

28

16

19

17

18

24

27

24

16

21

Iceland

all airports

44

all airports

46

18

17

13

20

17

13

11

12

20

11

Oslo

53

51

50

39

38

58

50

33

37

59

34

Stavanger

30

29

26

58

57

33

28

19

21

34

50

Poland

Bydgoszcz, Cracow, Gdańsk, Rzeszów, Wroclaw

89

70

79

61

63

74

75

79

85

67

73

59

Poznań

65

42

57

33

35

47

48

45

73

39

42

31

Szczecin (Stettin)

0

Warsaw

83

62

81

52

54

66

67

69

80

58

67

50

Romania

all airports

53

42

all airports

40

32

47

33

38

33

35

43

42

45

34

41

Slovakia

Bratislava

0

Košice, Prešov

75

57

88

33

35

54

61

75

45

43

60

36

Slovenia

all airports

6

5

8

6

7

6

8

14

10

5

9

Switzerland

Basel

0

Bern

18

17

24

32

13

18

24

46

31

12

54

Geneva

5

4

10

11

9

10

12

11

9

11

Zurich

8

5

8

3

4

5

24

15

3

23

Turkey (European Part)

all airports

10

22

24

21

22

28

26

21

25

EUROPE

Albania

all airports

42

40

48

Armenia

all airports

71

74

Belarus

all airports

55

58

57

Bosnia-Herzegovina

all airports

31

30

35

Bulgaria

all airports

48

46

53

Croatia

all airports

11

10

13

Cyprus

see Asia

Czech Republic

Ostrava

42

39

48

Montenegro

all airports

40

38

45

Norway

Ålesund, Bodø, Trondheim, Alta, Kirkenes

85

93

84

Bergen

75

88

65

Kristiansand

66

81

53

Oslo

85

93

79

Stavanger

89

95

84

Poland

Bydgoszcz, Cracow, Gdańsk, Rzeszów, Wroclaw

48

50

51

Poznań

17

18

20

Szczecin (Stettin)

0

Warsaw

37

39

Romania

all airports

45

50

Russia

Gorky, Kuibishev, Perm, Rostov, Volgograd

74

75

St Petersburg

38

41

38

Moscow, Orel, Voronej

71

73

72

Irkutsk, Kirensk, Krasnoyarsk, Novosibirsk, Khabarovsk, Vladivostok

87

88

Omsk, Sverdlovsk

82

84

83

Serbia

all airports

30

29

34

Slovakia

Bratislava

0

Košice, Prešov

25

26

28

Slovenia

all airports

9

8

11

Switzerland

Basel

0

Bern

20

17

22

Geneva

2

3

Zurich

4

3

5

Turkey (European Part)

all airports

9

Turkey (Asian Part)

Adana, Afyon, Antalya, Elâziğ, Gaziantep, Iskenderun, Kastamonu, Konya, Malatya, Samsun, Trabzon

25

26

Agri, Diyarbakir, Erzurum, Kars, Van

37

39

Akhisar, Ankara, Balikezir, Bandirma, Bursa, Kütahya, Zonguldak

22

21

23

Izmir

21

20

22

Ukraine

all airports

65

67

66

LIST III (France)

Third countries

Airport of departure

Airport of arrival

Ajaccio

Bordeaux

Lyon

Marseilles

Nantes

Paris

Strasbourg

Toulouse

1

2

3

4

5

6

7

8

9

10

EUROPE

Albania

all airports

51

44

57

54

43

52

63

46

Armenia

all airports

77

70

79

78

72

68

76

72

Belarus

all airports

47

59

53

49

59

65

51

Bosnia-Herzegovina

all airports

19

26

39

21

25

30

37

16

Bulgaria

all airports

74

40

51

53

38

41

52

43

Croatia

all airports

17

13

20

18

13

18

26

14

Cyprus

see Asia

Czech Republic

Ostrava

28

24

3

29

26

34

41

26

77

62

71

78

62

67

74

72

Gibraltar

all airports

0

Hungary

all airports

25

all airports

51

all airports

42

51

48

44

34

42

53

37

Norway

Ålesund, Bodø, Trondheim, Alta, Kirkenes

36

28

31

27

31

36

38

27

Bergen

37

48

46

42

47

60

46

27

Kristiansand

29

34

37

33

38

50

37

33

Oslo

21

44

26

23

47

60

47

42

Stavanger

32

43

41

36

42

55

41

36

Poland

Bydgoszcz, Cracow, Gdańsk, Rzeszów, Wroclaw

47

43

55

49

44

54

61

45

Poznań

34

30

41

36

33

41

48

32

Szczecin (Stettin)

0

Warsaw

40

36

48

42

37

47

54

38

Romania

all airports

69

45

49

63

38

34

54

55

Russia

Gorky, Kuibishev, Perm, Rostov, Volgograd

85

58

67

66

60

66

75

63

St Petersburg

57

48

54

55

51

60

64

47

Moscow, Orel, Voronej

64

69

64

60

62

71

70

56

Irkutsk, Kirensk, Krasnoyarsk, Novosibirsk, Khabarovsk, Vladivostok

82

76

83

82

75

80

87

77

Omsk, Sverdlovsk

76

72

82

78

75

81

82

75

Serbia

all airports

38

31

43

40

30

31

41

33

Slovakia

Bratislava

0

Košice, Prešov

15

20

13

34

42

55

19

Slovenia

all airports

27

21

31

28

20

27

37

23

Switzerland

32

35

Turkey (European Part)

all airports

8

7

8

9

7

9

8

Turkey (Asian Part)

Adana, Afyon, Antalya, Elâziğ, Gaziantep, Iskenderun, Kastamonu, Konya, Malatya, Samsun, Trabzon

23

21

25

24

20

25

23

22

Agri, Diyarbakir, Erzurum, Kars, Van

35

31

35

36

30

37

34

33

Akhisar, Ankara, Balikezir, Bandirma, Bursa, Kütahya, Zonguldak

20

17

20

17

21

19

18

Izmir

19

17

19

16

20

19

18

Ukraine

all airports

52

42

51

48

42

49

60

43

LIST IV (Italy)

Third countries

Airport of departure

Airport of arrival

Alghero

Brindisi

Florence/Pisa

Milan

Naples

Palermo

Rome

Venice

1

2

3

4

5

6

7

8

9

10

EUROPE

Albania

all airports

64

90

69

71

73

62

85

99

Armenia

all airports

84

100

88

89

84

94

96

Belarus

all airports

45

100

57

60

79

71

56

65

Bosnia-Herzegovina

all airports

28

25

33

55

35

27

56

97

Bulgaria

all airports

21

20

22

20

23

21

25

21

Croatia

all airports

36

32

22

32

46

35

62

98

Cyprus

see Asia

0

Czech Republic

Ostrava

12

20

16

14

11

16

20

6

8

9

6

7

9

Oslo

21

19

24

27

20

18

22

27

Stavanger

30

43

52

57

47

44

50

57

Poland

Bydgoszcz, Cracow, Gdańsk, Rzeszów, Wroclaw

36

41

48

53

41

44

43

58

Poznań

26

29

37

46

30

24

32

46

Szczecin (Stettin)

0

Warsaw

30

41

43

31

29

37

49

Romania

all airports

19

74

72

69

61

69

78

Irkutsk, Kirensk, Krasnoyarsk, Novosibirsk, Khabarovsk, Vladivostok

89

100

92

90

93

89

96

97

Omsk, Sverdlovsk

87

100

85

84

86

79

92

94

Serbia

all airports

51

46

56

58

61

49

77

99

Slovakia

Bratislava

0

Košice, Prešov

36

56

52

50

69

59

48

64

Slovenia

all airports

36

32

22

32

46

35

62

98

Switzerland

Basel

0

Bern

29

21

46

80

26

21

28

44

Geneva

1

2

5

1

3

Zurich

20

22

21

23

21

25

23

Ukraine

all airports

78

100

63

61

84

77

91

70

LIST V (United Kingdom, Denmark, Ireland)

Third countries

Airport of departure

Airport of arrival

United Kingdom

Denmark

(all airports)

Ireland

(all airports)

Belfast

London

Manchester

Prestwick

1

2

3

4

5

6

7

8

EUROPE

Albania

all airports

41

49

46

41

40

38

Armenia

all airports

36

65

63

69

92

58

Belarus

all airports

40

49

46

43

82

38

Bosnia-Herzegovina

all airports

18

24

21

18

29

18

Bulgaria

all airports

33

41

51

33

47

33

Croatia

all airports

16

28

20

17

19

17

Cyprus

see Asia

Czech Republic

Ostrava

22

31

27

23

27

21

Prague

9

14

12

10

12

9

Estonia

all airports

46

56

52

49

85

44

Faroe Islands

all airports

51

35

44

62

26

36

Georgia

all airports

66

74

71

69

92

64

Gibraltar

all airports

0

Hungary

all airports

8

11

10

8

47

8

Iceland

all airports

72

66

81

50

59

85

90

46

73

Bergen

77

81

83

45

51

Kristiansand

69

76

77

22

51

Oslo

16

83

82

17

59

Stavanger

74

77

81

35

47

Poland

Bydgoszcz, Cracow, Gdańsk, Rzeszów, Wroclaw

35

44

41

38

49

33

Poznań

15

20

18

16

65

13

Szczecin (Stettin)

0

Warsaw

27

35

32

30

74

25

Romania

all airports

32

39

36

33

57

32

Russia

Gorky, Kuibishev, Perm, Rostov, Volgograd

49

52

79

48

St Petersburg

30

32

58

29

Moscow, Orel, Voronej

49

58

52

51

87

49

Irkutsk, Kirensk, Krasnoyarsk, Novosibirsk, Khabarovsk, Vladivostok

76

82

80

78

95

74

Omsk, Sverdlovsk

71

75

73

93

69

Serbia

all airports

19

24

21

20

31

19

Slovakia

Bratislava

0

Košice, Prešov

32

21

39

33

39

31

Slovenia

all airports

11

15

13

11

25

10

Switzerland

Basel

0

Bern

4

8

6

4

10

4

Geneva

1

4

0

Zurich

2

4

2

3

2

Turkey (European Part)

all airports

7

8

7

8

7

Turkey (Asian Part)

Adana, Afyon, Antalya, Elâziğ, Gaziantep, Iskenderun, Kastamonu, Konya, Malatya, Samsun, Trabzon

21

23

21

20

22

20

Agri, Diyarbakir, Erzurum, Kars, Van

30

34

32

30

34

30

Akhisar, Ankara, Balikezir, Bandirma, Bursa, Kütahya, Zonguldak

16

19

18

16

19

17

Izmir

16

18

17

15

18

16

Ukraine

all airports

47

56

53

50

85

44

LIST VI (Greece)

Third countries

Airport of departure

Airport of arrival

Athens

Heraklion

Corfu

Rhodes

Salonika

1

2

3

12

11

12

Bulgaria

all airports

29

18

17

16

63

Croatia

all airports

62

49

46

45

49

Cyprus

see Asia

Czech Republic

Ostrava

19

16

22

15

22

Prague

7

6

9

6

8

all airports

0

Hungary

Norway

Ålesund, Bodø, Trondheim, Alta, Kirkenes

9

8

9

5

3

Bergen

14

13

14

13

14

Kristiansand

5

Oslo

5

4

5

4

5

Stavanger

10

9

10

0

Warsaw

22

20

19

20

Romania

all airports

54

38

all airports

68

55

53

51

55

Slovakia

Bratislava

0

Košice, Prešov

28

25

33

24

32

Slovenia

all airports

27

19

18

43

Switzerland

Basel

0

Bern

14

12

11

12

Geneva

1

0

Zurich

4

Turkey (European Part)

all airports

27

19

18

43

Turkey (Asian Part)

Adana, Afyon, Antalya, Elâziğ, Gaziantep, Iskenderun, Kastamonu, Konya, Malatya, Samsun, Trabzon

51

42

40

63

Agri, Diyarbakir, Erzurum, Kras, Van

69

58

56

62

Akhisar, Ankara, Balikezir, Bandirma, Bursa, Kütahya, Zonguldak

50

39

38

37

67

Izmir

49

37

36

35

66

Ukraine

all airports

40

36

35

LIST VII (Spain)

Third countries

Airport of departure

Airport of arrival

Barcelona

Bilbao

Las Palmas

Madrid

Palma

Valencia

Seville

Santiago de Compostela

1

2

3

4

5

6

7

8

9

10

EUROPE

Albania

all airports

40

19

36

22

36

31

Armenia

all airports

71

70

43

63

70

68

62

Belarus

all airports

45

43

23

38

44

41

35

37

Bosnia-Herzegovina

all airports

28

Czech Republic

Ostrava

12

6

9

13

12

9

15

Prague

11

10

4

8

10

9

7

8

Estonia

all airports

33

29

16

28

26

23

26

Faroe Islands

all airports

17

19

8

15

16

15

19

Georgia

all airports

71

70

43

63

70

68

62

Gibraltar

all airports

0

Hungary

all airports

28

24

all airports

33

32

17

29

33

30

25

28

Former Yugoslav Republic of Macedonia

all airports

52

39

19

39

52

44

34

Malta

all airports

9

6

3

6

9

7

5

Moldova

all airports

54

47

21

44

53

48

40

Montenegro

all airports

44

3

4

5

Oslo

15

17

9

14

12

15

Szczecin (Stettin)

0

Warsaw

31

30

14

27

30

28

22

Romania

all airports

13

11

6

11

13

11

9

Russia

Gorky, Kuibishev, Perm, Rostov, Volgograd

60

54

38

52

59

56

48

50

St Petersburg

43

42

24

38

41

39

34

38

Moscow, Orel, Voronej

53

62

30

46

50

47

41

45

Irkutsk, Kirensk, Krasnoyarsk, Novosibirsk, Khabarovsk, Vladivostok

82

77

63

75

82

78

72

Omsk, Sverdlovsk

71

67

51

64

69

67

60

Serbia

all airports

37

30

15

28

35

31

24

Slovakia

Bratislava

0

Košice, Prešov

18

16

8

14

18

16

12

13

Slovenia

all airports

17

12

5

11

14

12

10

Switzerland

Basel

0

Bern

10

9

7

8

5

6

Geneva

0

Zurich

24

10

7

10

13

11

9

Ukraine

all airports

42

38

22

35

41

37

40

LIST VIII (Portugal)

Third countries

Airport of departure

Airport of arrival

Funchal

Lisbon

Ponta Delgada

Oporto

1

2

3

4

5

6

EUROPE

Albania

all airports

5

7

5

8

Armenia

all airports

28

33

25

33

Belarus

all airports

21

27

19

29

Bosnia-Herzegovina

all airports

11

15

9

17

Bulgaria

all airports

11

12

11

Croatia

all airports

5

7

4

8

Cyprus

see Asia

Czech Republic

Ostrava

7

9

7

10

Prague

5

7

4

8

Estonia

all airports

15

19

14

21

Faroe Islands

all airports

11

14

11

15

Georgia

all airports

28

33

25

33

Gibraltar

all airports

Kristiansand

31

4

3

5

Oslo

7

9

7

10

Stavanger

7

0

Warsaw

11

15

10

Romania

all airports

28

19

30

Russia

Gorky, Kuibishev, Perm, Rostov, Volgograd

39

50

37

49

St Petersburg

21

26

20

28

Moscow, Orel, Voronej

34

43

32

44

Irkutsk, Kirensk, Krasnoyarsk, Novosibirsk, Khabarovsk, Vladivostok

63

71

59

72

Omsk, Sverdlovsk

51

57

48

60

Serbia

all airports

16

23

14

24

Slovakia

Bratislava

0

Košice, Prešov

11

6

12

Slovenia

all airports

5

7

4

8

Switzerland

Basel

0

Bern

3

5

3

5

Geneva

0

22

27

20

27

Akhisar, Ankara, Balikezir, Bandirma, Bursa, Kütahya, Zonguldak

10

13

9

13

Izmir

7

8

6

9

Ukraine

all airports

23

30

2

ANNEX II

‘ANNEX 26

CLASSIFICATION OF GOODS SUBJECT TO UNIT VALUES

Code

Description

Species, varieties, CN code

1.10 New potatoes

0701 90 51

0701 90 59

1.30 Onions (other than seed)

0703 10 19

1.40 Garlic

0703 20 00

1.50 Leeks

ex 0703 90 00

1.60 Cauliflowers

ex 0704 10 10

ex 0704 10 90

1.70 Brussels sprouts

0704 20 00

1.80 White cabbages and red cabbages

0704 90 10

1.90 Sprouting broccoli or calabrese (Brassica oleracea L. convar. botrytis (L.) Alef var. italica Plenck)

ex 0704 90 90

1.100 Chinese cabbage

ex 0704 90 90

1.110 Cabbage lettuce (head lettuce)

0705 11 10

0705 11 90

1.120 Endives

ex 0705 29 00

1.130 Carrots

ex 0706 10 00

1.140 Radishes

ex 0706 90 90

1.160 Peas (Pisum sativum)

0708 10 10

0708 10 90

1.170 Beans:

1.170.1 Beans (Vigna spp., Phaseolus spp.)

ex 0708 20 10

ex 0708 20 90

1.170.2 Beans (Phaseolus ssp., vulgaris var. Compressus Savi)

ex 0708 20 10

ex 0708 20 90

1.180 Broad beans

ex 0708 90 00

1.190 Globe artichokes

0709 10 10

0709 10 20

0709 10 30

1.200 Asparagus:

1.200.1 —

green

ex 0709 20 00

1.200.2 —

other

ex 0709 20 00

1.210 Aubergines (eggplants)

0709 30 00

1.220 Ribbed celery (Apium graveolens L., var. dulce (Mill.) Pers.)

ex 0709 40 00

1.230 Chantarelles

0709 51 30

1.240 Sweet peppers

0709 60 10

1.250 Fennel

0709 90 50

1.270 Sweet potatoes, whole, fresh (intended for human consumption)

0714 20 10

2.10 Chestnuts (Castanea spp.), fresh

ex 0802 40 00

2.30 Pineapples, fresh

ex 0804 30 00

2.40 Avocados, fresh

ex 0804 40 10

ex 0804 40 90

2.50 Guavas and mangoes, fresh

ex 0804 50 00

2.60 Sweet oranges, fresh:

2.60.1 —

Sanguines and semi-sanguines

0805 10 01

0805 10 11

0805 10 21

0805 10 32

0805 10 42

0805 10 51

2.60.2 —

Navels, Navelines, Navelates, Salustianas, Vernas, Valencia lates, Maltese, Shamoutis, Ovalis, Trovita and Hamlins

0805 10 05

0805 10 15

0805 10 25

0805 10 34

0805 10 44

0805 10 55

2.60.3 —

Others

0805 10 09

0805 10 19

0805 10 29

0805 10 36

0805 10 46

0805 10 59

2.70 Mandarins (including tangerines and satsumas), fresh; clementines, wilkings and similar citrus hybrids, fresh:

2.70.1 —

Clementines

ex 0805 20 11

ex 0805 20 21

2.70.2 —

Monreales and Satsumas

ex 0805 20 13

ex 0805 20 23

2.70.3 —

Mandarines and wilkings

ex 0805 20 15

ex 0805 20 25

2.70.4 —

Tangerines and others

ex 0805 20 17

ex 0805 20 19

ex 0805 20 27

ex 0805 20 29

2.85 Limes (Citrus aurantifolia), fresh

ex 0805 30 90

2.90 Grapefruit, fresh:

230.1 —

white

ex 0805 40 10

ex 0805 40 90

2.90.2 —

pink

ex 0805 40 10

ex 0805 40 90

2.100 Table grapes

0806 10 21

0806 10 29

0806 10 30

0806 10 61

0806 10 69

2.110 Water melons

0807 10 10

2.120 Melons (other than water melons):

2.120.1 —

Amarillo, Cuper, Honey Dew (including Cantalene), Onteniente, Piel de Sapo (including Verde Liso), Rochet, Tendral, Futuro

ex 0807 10 90

2.120.2 —

other

ex 0807 10 90

2.140 Pears

2.140.1 Pears — Nashi (Pyrus pyrifolia)

ex 0808 20 31

ex 0808 20 37

ex 0808 20 41

2.140.2 Other

ex 0808 20 31

ex 0808 20 37

ex 0808 20 41

2.150 Apricots

0809 10 10

0809 10 50

2.160 Cherries

0809 20 11

0809 20 19

0809 20 21

0809 20 29

0809 20 71

0809 20 79

2.170 Peaches

0809 30 19

0809 30 59

2.180 Nectarines

ex 0809 30 11

ex 0809 30 51

2.190 Plums

0809 40 10

0809 40 40

2.200 Strawberries

0810 10 10

0810 10 90

2.205 Raspberries

0810 20 10

2.210 Fruit of the species (Vaccinium myrtillus)

0810 40 30

2.220 Kiwi fruit (Actinidia chinensis Planch.)

0810 90 10

2.230 Pomegranates

ex 0810 90 85

2.240 Khakis (including Sharon fruit)

ex 0810 90 85

2.250 Lychees

ex 0810 90 30’

ANNEX III

Annex 27 is modified as follows:

Rotterdam is included as a marketing centre for the following products:

‘pineapples (heading 2.30),

artichokes (heading 1.190),

apricots (heading 2.150)’.

The products which correspond to the following headings are deleted:

‘headings:

1.20 (tomatoes),

1.150 (cucumbers),

1.260 (courgettes),

2.20 (bananas),

2.80 (lemons),

2.130 (apples)’.

The CN Codes which correspond to the headings listed below are modified as follows:

Heading

Delete

Insert

‘1.190

0709 10 00

0709 10 10

0709 10 20

0709 10 30

2.60.1 0805 10 31

0805 10 41

0805 10 01

0805 10 32

0805 10 42

0805 10 51

2.60.2 0805 10 35

0805 10 45

0805 10 05

0805 10 34

0805 10 44

0805 10 55

2.60.3 0805 10 39

0805 10 49

0805 10 09

0805 10 36

0805 10 46

0805 10 59

2.70.1 ex 0805 20 10

ex 0805 20 11

ex 0805 20 21

2.70.2 ex 0805 20 30

ex 0805 20 13

ex 0805 20 23

2.70.3 ex 0805 20 50

ex 0805 20 15

ex 0805 20 25

2.70.4 0805 20 70

0805 20 90

ex 0805 20 17

ex 0805 20 19

ex 0805 20 27

ex 0805 20 29

2.90.1 ex 0805 40 00

ex 0805 40 10

ex 0805 40 90

2.90.2 ex 0805 40 00

ex 0805 40 10

ex 0805 40 90

2.100 0806 10 11

0806 10 15

0806 10 19

0806 10 21

0806 10 29

0806 10 30

0806 10 61

0806 10 69

2.140.1 ex 0808 20 33

ex 0808 20 35

ex 0808 20 39

ex 0808 20 37

ex 0808 20 41

2.140.2 ex 0808 20 33

ex 0808 20 35

ex 0808 20 39

ex 0808 20 37

ex 0808 20 41

2.150 0809 10 00

0809 10 10

0809 10 50

2.160 0809 20 10

0809 20 90

0809 20 11

0809 20 19

0809 20 21

0809 20 29

0809 20 71

0809 20 79

2.170 ex 0809 30 90

0809 30 19

0809 30 59

2.180 ex 0809 30 10

ex 0809 30 11

ex 0809 30 51

2.190 0809 40 11

0809 40 19

0809 40 10

0809 40 40

2.230 ex 0810 90 80

ex 0810 90 85

2.240 ex 0810 90 80

ex 0810 90 85’

ANNEX IV

‘ANNEX 38a

CUSTOMS DECLARATION FOR REGISTERED BAGGAGE

I HEREBY DECLARE

(a) that the baggage referred to below contains only articles of personal use normally used when travelling, such as clothing, household linen, toiletries, books and sports equipment, and that these articles are not being imported for commercial purposes;

(b) that the baggage does not contain:

—

foodstuffs, tobacco, alcoholic beverages, anethol, firearms, sidearms, ammunition, explosives, drugs, live animals, plants, radio transmitters or transmitter-receivers, currency, species and products obtained from species protected under the Washington Convention of 3 March 1973 on International Trade in Endangered Species of Wild Flora and Fauna; articles forbidden by the laws of the country of destination on the protection of public decency and morality,

—

goods intended for distribution free of charge or otherwise or for professional or commercial purposes,

—

goods bought or received by myself outside the customs territory of my country and not yet declared to the customs authorities of my country of normal residence (this restriction applies only when returning to the country of normal residence).

I HEREBY AUTHORIZE the railway authorities to carry out all customs formalities.
I KNOW that making a false statement renders me liable to prosecution and seizure of my goods.

ANNEX V

‘ANNEX 77

Annex 77 is hereby amended as follows:

The text of order numbers 35, 57 to 60 and 144 shall be replaced by the following:

—

Footnote (10) is replaced by the following:

(10) For D-Glucitol, of a concentration other than 70 %, the quantity to be shown is 41,4 kilograms of D-glucitol per 100 kilograms of maize.

—

Footnote (11) is replaced by the following:

(11) For D-Glucitol, of a concentration other than 70 %, the quantity to be shown is 47,3 kilograms of D-glucitol anhydrate per 100 kilograms of maize.’.

Import goods

Numerical order

Compensating products

Quantity of compensating products for each 100 kg of imported goods (kg) (2)

CN Code

Description

Code (1)

Description

(5) 1003 00 90

Barley

35

1107 10 99

(a) Malt, unroasted, other than obtained from wheat in forms other than flour

76,92

ex 1003

(b) Barley, not germinated

1,00

ex 2303 10 90

3,50

1005 90 00

Maize, other

57

ex 2905 44 11

ex 3823 60 11

(a) D-Glucitol (sorbitol) in aqueous solution containing 2 % or less by weight of D-mannitol, calculated on the D-Glucitol content (10)

59,17

(b) The products shown under numerical order No 60a

29,10

58

ex 2905 44 19

ex 3823 60 19

(a) D-Glucitol (sorbitol) in aqueous solution containing more than 2 % by weight of D-mannitol, calculated on the D-glucitol content (11)

67,56

(b) The products shown under numerical order No 60a

29,10

59

ex 2905 44 91

ex 2905 44 99

ex 3823 60 91

(a) D-Glucitol (sorbitol), referred to 100 kg of dry matter

41,32

ex 3823 60 99

(b) The products shown under numerical order No 60a

29,10

Import goods

Numerical order

Compensating products

Quantity of compensating products for each 100 kg of import good (kg) (2)

CN Code

Description

Code (1)

Description

(5)

(f) 1005 90 00(cont.)

60

Complementary products to the compensating products found under numerical order Nos 54 to 56 (12)

1104 30 90

Maize germ

6,10

ex 1515

Maize oils

2,90

ex 2303 10 11

Gluten

4,50

ex 2303 10 19

Corn-gluten feed

24,00

19,50

24,00

19,50

22,70

27,20

ex 2306 90 91

Germ oil-cake

3,20

30,10

60 a

Complementary products to the compensating products found under numerical order Nos 57 to 59(12)

1104 30 90

Maize germ

6,10

ex 1515

Maize oils

2,90

ex 2303 10 11

Gluten

4,50

ex 2303 10 19

Corn-gluten feed

23,00

18,50

23,00

18,50

21,70

26,20

ex 2306 90 91

Germ oil-cake

3,20

29,10

Import goods

Numerical order

Compensating products

Quantity of compensating products for each 100 kg of imported goods (kg)(2)

CN Code

Description

Code (1)

Description

(5) 1701 99 10

White sugar

144

2905 44 19

2905 44 91

2905 44 99

3823 60 19

3823 60 91

3823 60 99

(a) D-Glucitol (sorbitol) referred to 100 kg of dry matter

73,53

2905 43 00

(b) D-Mannitol (mannitol)

24,51

ANNEX VI

‘ANNEX 91 b

WORKS OF ART, COLLECTORS’ ITEMS AND ANTIQUES

For the purpose of Article 682:

(a) “works of art” shall mean:

—

pictures, collages and similar decorative plaques, paintings and drawings executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701),

—

original engravings, prints and lithographs, being impressions produced in limited numbers directly in black and white or in colour of one or several plates executed entirely by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process (CN code 9702 00 00),

—

original sculptures and statuary, in any material, provided that they are executed entirely by the artist; sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00); on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989,

—

tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each,

—

individual pieces of ceramics executed entirely by the artist and signed by him,

—

enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmiths’ and silversmiths’ wares,

—

photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included;

(b) “collectors’ items” shall mean:

—

postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, franked, or if unfranked not being of legal tender and not being intended for use as legal tender (CN code 9704 00),

—

collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaetological, ethnographic or numismatic interest (CN code 9705 00 00);

(c) “antiques” shall mean objects other than works of art or collectors’ items, which are more than 100 years old (CN code 9706 00 00)’.

Commission Regulation (EC) No 1762/95 of 19 July 1995 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code

COMMISSION REGULATION (EC) No 1762/95

of 19 July 1995

amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code

Article 1

‘4. Live animals and meat

Article 2

For the Commission

Member of the Commission

ANNEX I

Percentage of air transport costs to be included in the customs value

Third countries

Airport of departure

Airport of arrival

Berlin

Bremen

Dresden

Dusseldorf/Cologne

Frankfurt

Hamburg

Hanover

Leipzig

Munich

Nuremberg

Rostock-Barth

Stuttgart

1

2

3

4

5

6

7

8

9

10

11

12

13

14

50

45

56

47

53

43

47

53

67

57

57

77

97

89

97

87

91

91

91

92

97

92

92

90

92

74

92

66

68

78

78

92

87

71

91

64

47

44

57

50