EUR-Lex - 31969R0375 - EN

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 .