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Regulation (EEC) No 375/69 of the Commission of 27 February 1969 on the declaration of particulars relating to the value of goods for customs purposes Official Journal L 052 , 03/03/1969 P. 0001 - 0005 Danish special edition: Series I Chapter 1969(I) P. 0058 English special edition: Series I Chapter 1969(I) P. 0063

++++ ( 1 ) OJ N L 148 , 28 . 6 . 1968 , P . 6 . REGULATION ( EEC ) N 375/69 OF THE COMMISSION OF 27 FEBRUARY 1969 ON THE DECLARATION OF PARTICULARS RELATING TO THE VALUE OF GOODS FOR CUSTOMS PURPOSES THE COMMISSION OF THE EUROPEAN COMMUNITIES , HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY ; HAVING REGARD TO COUNCIL REGULATION ( EEC ) N 803/68 ( 1 ) OF 27 JUNE 1968 ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES , AND IN PARTICULAR ARTICLE 14 THEREOF ; WHEREAS ARTICLE 14 OF REGULATION ( EEC ) N 803/68 PROVIDES THAT THE PARTICULARS AND DOCUMENTS TO BE FURNISHED TO THE CUSTOMS AUTHORITIES FOR PURPOSES OF APPLICATION OF THAT REGULATION SHALL BE DETERMINED , AS REQUIRED , IN ACCORDANCE WITH THE PROCEDURE LAID DOWN IN ARTICLE 17 THEREOF ; WHEREAS IT IS NECESSARY TO ENSURE THAT IMPORTERS ARE TREATED ALIKE AS REGARDS DECLARATION OF PARTICULARS RELATING TO VALUE FOR CUSTOMS PURPOSES , PARTICULARLY IN RESPECT OF THE INFORMATION WHICH THEY ARE REQUIRED TO FURNISH ; WHEREAS THE QUESTIONS RELATING TO THOSE PARTICULARS MUST BE WORDED IN SUCH A WAY THAT THE DECLARANT MAY SUPPLY SHORT ANSWERS ; WHEREAS THE PARTICULARS TO BE FURNISHED IN REPLY TO THE LIST OF QUESTIONS SET OUT IN THE ANNEX TO THIS REGULATION WILL BE SUFFICIENT , IN MOST CASES , TO INDICATE THE TERMS OF THE TRANSACTION ; WHEREAS , HOWEVER , MORE DETAILED INFORMATION MAY BE NECESSARY , IN PARTICULAR WHERE IMPORTATION IS EFFECTED PURSUANT TO A TRANSACTION BETWEEN A BUYER AND A SELLER WHO ARE NOT INDEPENDENT OF EACH OTHER ; WHEREAS IT IS NECESSARY IN CERTAIN CASES TO PROVIDE FOR EXCEPTIONS AND RELIEFS CONCERNING THE DECLARATION OF PARTICULARS RELATING TO VALUE FOR CUSTOMS PURPOSES ; WHEREAS THE PROVISIONS OF THIS REGULATION ARE IN ACCORDANCE WITH THE OPINION OF THE CUSTOMS VALUATION COMMITTEE ; HAS ADOPTED THIS REGULATION : ARTICLE 1 1 . FOR PURPOSES OF APPLICATION OF COUNCIL REGULATION ( EEC ) N 803/68 OF 27 JUNE 1968 , DECLARANTS SHALL FURNISH THE PARTICULARS RELATING TO THE VALUE FOR CUSTOMS PURPOSES AS REQUIRED BY THE FORM OF QUESTIONNAIRE SET OUT IN THE ANNEX TO THIS REGULATION . 2 . MORE DETAILED INFORMATION SHALL BE FURNISHED AT THE REQUEST OF THE CUSTOMS AUTHORITIES , IN PARTICULAR WHERE IMPORTATION IS EFFECTED PURSUANT TO A TRANSACTION BETWEEN A BUYER AND A SELLER WHO ARE NOT INDEPENDENT OF EACH OTHER . ARTICLE 2 SUBJECT TO ARTICLES 3 TO 5 , THE MEMBER STATES SHALL REQUIRE A DECLARATION IN WRITING OF THE PARTICULARS REFERRED TO IN ARTICLE 1 ( 1 ) , EITHER ON A SPECIAL FORM OR ON THEIR USUAL CUSTOMS DECLARATION FORM APPROPRIATELY ADAPTED . ARTICLE 3 IN THE CASE OF A CONTINUOUS FLOW OF GOODS SUPPLIED BY THE SAME SELLER TO THE SAME BUYER UNDER THE SAME COMMERCIAL CONDITIONS THROUGH THE SAME CUSTOMS OFFICE , MEMBER STATES MAY WAIVE THE REQUIREMENT THAT PARTICULARS UNDER ARTICLE 1 ( 1 ) BE FURNISHED IN FULL IN SUPPORT OF EACH CUSTOMS DECLARATION . ARTICLE 4 A DECLARATION IN WRITING OF PARTICULARS RELATING TO THE VALUE FOR CUSTOMS PURPOSES SHALL NOT BE REQUIRED : ( A ) FOR GOODS FOR WHICH THE VALUE FOR CUSTOMS PURPOSES IS ESTABLISHED ON THE BASIS OF STANDARD AVERAGE VALUES ; ( B ) FOR GOODS THE IMPORTATION OF WHICH DOES NOT REQUIRE A WRITTEN CUSTOMS DECLARATION TO BE LODGED . ARTICLE 5 MEMBER STATES MAY WAIVE THE REQUIREMENT OF A WRITTEN OR ORAL DECLARATION OF ALL OR PART OF THE PARTICULARS RELATING TO THE VALUE FOR CUSTOMS PURPOSES : _ WHERE THE VALUE OF THE IMPORTED GOODS DOES NOT EXCEED 200 UNITS OF ACCOUNT FOR EACH CONSIGNMENT AND PROVIDED THAT THEY DO NOT CONSTITUTE SPLIT OR MULTIPLE CONSIGNMENTS FROM THE SAME SENDER TO THE SAME CONSIGNEE ; OR _ WHERE THE IMPORTS INVOLVED ARE NOT OF A COMMERCIAL NATURE , BUT IN RESPECT OF WHICH A WRITTEN CUSTOMS DECLARATION MUST ORDINARILY BE LODGED ; OR _ WHERE THE NATURE OF THE CUSTOMS PROCEDURE TO WHICH THE GOODS ARE SUBJECT DOES NOT REQUIRE SUBMISSION OF THE PARTICULARS IN QUESTION . ARTICLE 6 THIS REGULATION SHALL ENTER INTO FORCE ON 1 JULY 1969 . THIS REGULATION SHALL BE BINDING IN ITS ENTIRETY AND DIRECTLY APPLICABLE IN ALL MEMBER STATES . DONE AT BRUSSELS , 27 FEBRUARY 1969 . FOR THE COUNCIL THE PRESIDENT JEAN REY ANNEX : SEE O.J .

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( 1 ) OJ N L 148 , 28 . 6 . 1968 , P . 6 .

REGULATION ( EEC ) N 375/69 OF THE COMMISSION

OF 27 FEBRUARY 1969

ON THE DECLARATION OF PARTICULARS RELATING TO THE VALUE OF GOODS FOR CUSTOMS PURPOSES

THE COMMISSION OF THE EUROPEAN COMMUNITIES ,

HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY ;

HAVING REGARD TO COUNCIL REGULATION ( EEC ) N 803/68 ( 1 ) OF 27 JUNE 1968 ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES , AND IN PARTICULAR ARTICLE 14 THEREOF ;

WHEREAS ARTICLE 14 OF REGULATION ( EEC ) N 803/68 PROVIDES THAT THE PARTICULARS AND DOCUMENTS TO BE FURNISHED TO THE CUSTOMS AUTHORITIES FOR PURPOSES OF APPLICATION OF THAT REGULATION SHALL BE DETERMINED , AS REQUIRED , IN ACCORDANCE WITH THE PROCEDURE LAID DOWN IN ARTICLE 17 THEREOF ;

WHEREAS IT IS NECESSARY TO ENSURE THAT IMPORTERS ARE TREATED ALIKE AS REGARDS DECLARATION OF PARTICULARS RELATING TO VALUE FOR CUSTOMS PURPOSES , PARTICULARLY IN RESPECT OF THE INFORMATION WHICH THEY ARE REQUIRED TO FURNISH ;

WHEREAS THE QUESTIONS RELATING TO THOSE PARTICULARS MUST BE WORDED IN SUCH A WAY THAT THE DECLARANT MAY SUPPLY SHORT ANSWERS ;

WHEREAS THE PARTICULARS TO BE FURNISHED IN REPLY TO THE LIST OF QUESTIONS SET OUT IN THE ANNEX TO THIS REGULATION WILL BE SUFFICIENT , IN MOST CASES , TO INDICATE THE TERMS OF THE TRANSACTION ; WHEREAS , HOWEVER , MORE DETAILED INFORMATION MAY BE NECESSARY , IN PARTICULAR WHERE IMPORTATION IS EFFECTED PURSUANT TO A TRANSACTION BETWEEN A BUYER AND A SELLER WHO ARE NOT INDEPENDENT OF EACH OTHER ;

WHEREAS IT IS NECESSARY IN CERTAIN CASES TO PROVIDE FOR EXCEPTIONS AND RELIEFS CONCERNING THE DECLARATION OF PARTICULARS RELATING TO VALUE FOR CUSTOMS PURPOSES ;

WHEREAS THE PROVISIONS OF THIS REGULATION ARE IN ACCORDANCE WITH THE OPINION OF THE CUSTOMS VALUATION COMMITTEE ;

HAS ADOPTED THIS REGULATION :

1 . FOR PURPOSES OF APPLICATION OF COUNCIL REGULATION ( EEC ) N 803/68 OF 27 JUNE 1968 , DECLARANTS SHALL FURNISH THE PARTICULARS RELATING TO THE VALUE FOR CUSTOMS PURPOSES AS REQUIRED BY THE FORM OF QUESTIONNAIRE SET OUT IN THE ANNEX TO THIS REGULATION .

2 . MORE DETAILED INFORMATION SHALL BE FURNISHED AT THE REQUEST OF THE CUSTOMS AUTHORITIES , IN PARTICULAR WHERE IMPORTATION IS EFFECTED PURSUANT TO A TRANSACTION BETWEEN A BUYER AND A SELLER WHO ARE NOT INDEPENDENT OF EACH OTHER .

SUBJECT TO ARTICLES 3 TO 5 , THE MEMBER STATES SHALL REQUIRE A DECLARATION IN WRITING OF THE PARTICULARS REFERRED TO IN ARTICLE 1 ( 1 ) , EITHER ON A SPECIAL FORM OR ON THEIR USUAL CUSTOMS DECLARATION FORM APPROPRIATELY ADAPTED .

ARTICLE 3

IN THE CASE OF A CONTINUOUS FLOW OF GOODS SUPPLIED BY THE SAME SELLER TO THE SAME BUYER UNDER THE SAME COMMERCIAL CONDITIONS THROUGH THE SAME CUSTOMS OFFICE , MEMBER STATES MAY WAIVE THE REQUIREMENT THAT PARTICULARS UNDER ARTICLE 1 ( 1 ) BE FURNISHED IN FULL IN SUPPORT OF EACH CUSTOMS DECLARATION .

A DECLARATION IN WRITING OF PARTICULARS RELATING TO THE VALUE FOR CUSTOMS PURPOSES SHALL NOT BE REQUIRED :

( A ) FOR GOODS FOR WHICH THE VALUE FOR CUSTOMS PURPOSES IS ESTABLISHED ON THE BASIS OF STANDARD AVERAGE VALUES ;

( B ) FOR GOODS THE IMPORTATION OF WHICH DOES NOT REQUIRE A WRITTEN CUSTOMS DECLARATION TO BE LODGED .

MEMBER STATES MAY WAIVE THE REQUIREMENT OF A WRITTEN OR ORAL DECLARATION OF ALL OR PART OF THE PARTICULARS RELATING TO THE VALUE FOR CUSTOMS PURPOSES :

_ WHERE THE VALUE OF THE IMPORTED GOODS DOES NOT EXCEED 200 UNITS OF ACCOUNT FOR EACH CONSIGNMENT AND PROVIDED THAT THEY DO NOT CONSTITUTE SPLIT OR MULTIPLE CONSIGNMENTS FROM THE SAME SENDER TO THE SAME CONSIGNEE ; OR

_ WHERE THE IMPORTS INVOLVED ARE NOT OF A COMMERCIAL NATURE , BUT IN RESPECT OF WHICH A WRITTEN CUSTOMS DECLARATION MUST ORDINARILY BE LODGED ; OR

_ WHERE THE NATURE OF THE CUSTOMS PROCEDURE TO WHICH THE GOODS ARE SUBJECT DOES NOT REQUIRE SUBMISSION OF THE PARTICULARS IN QUESTION .

THIS REGULATION SHALL ENTER INTO FORCE ON 1 JULY 1969 .

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

DONE AT BRUSSELS , 27 FEBRUARY 1969 .

FOR THE COUNCIL

THE PRESIDENT

JEAN REY

ANNEX : SEE O.J .