S.I. No. 211/1980 - European Communities (Customs) (Amendment) Regulations, 1980

S.I. No. 211 of 1980.

EUROPEAN COMMUNITIES (CUSTOMS) (AMENDMENT) REGULATIONS, 1980

I, MICHAEL O'KENNEDY, Minister for Finance, in exercise of the powers conferred on me by section 3 of the European Communities Act, 1972 (No. 27 of 1972), and for the purpose of giving effect to Council Regulation (EEC) No. 1224/80⁽¹⁾, hereby make the following Regulations:

(1)OJ No. L134,31.5.1980, pp. 1-9.

1. These Regulations may be cited as the European Communities (Customs) (Amendment) Regulations, 1980.

2. These Regulations apply to goods for which the material time for valuation for customs purposes falls on or after the 1st day of July, 1980.

3. The European Communities (Customs) Regulations, 1972 ( S.I. No. 334 of 1972 ), are hereby amended—

( a ) by the substitution of the following for Regulations 14 (1) and 14 (2):

"14(1) For the purposes of any duty of customs chargeable on any imported goods by reference to their value, the value of the goods shall be determined according to the rules applicable to the valuation of goods for the purpose of applying the Common Customs Tariff of the European Communities, and the value of any imported goods which it is otherwise necessary to value for customs purposes shall, unless it is otherwise specifically provided, also be determined according to those rules.

(2) Notwithstanding paragraph (1) of this Regulation—

( a ) in relation to goods which satisfy the conditions laid down in Articles 9 and 10 of the Treaty and are imported into the State—

(i) references in the rules referred to in paragraph (1) of this Regulation to the Community or to the customs territory of the Community shall be construed as references to the State;

(ii) references in the rules referred to in paragraph (1) of this Regulation to free circulation shall be construed as references to home use;

(iii) the value of the goods shall be determined on the basis of a delivery at the port or place where they are so imported."

( b ) in relation to other goods imported into the State, the value of the goods for purposes other than the application of Community import duties or other Community measures shall be determined on the basis of a delivery at the port or place where they are so imported."

( b ) by the substitution of the following for Regulation 14 (6) (a):

"( a ) the person making entry, if so required by the appropriate officer of customs, shall, at the time of making entry or within such period thereafter as the Revenue Commissioners may in special cases allow, furnish to the Revenue Commissioners a declaration made by the importer in respect of the value of the goods, duly completed in such form as the Revenue Commissioners may direct, together with such information and documents as the Revenue Commissioners may deem necessary under Articles 10 and 16 of Council Regulation (EEC) No. 1224/80."; and

( c ) by the insertion in Regulation 14 (8) of the following definitions:

"'appropriate officer of customs' means any officer of customs and excise or any other officer of the Revenue Commissioners;

'Community import duties' means import duties as defined in Council Directive (79/623/EEC)⁽²⁾ of the 25th day of June, 1979, on the harmonisation of provisions laid down by law, regulation or administrative action relating to customs debt;

(2) O.J. No. L179, 17.7.1979, pp. 31-35.

'Council Regulation (EEC) No. 1224/80' means Regulation (EEC) No. 1224/80⁽³⁾ (made by the Council of the European Communities on the 28th day of May, 1980) on the valuation of goods for customs purposes;

(3) O.J No. L134,31.5.1980, pp. 1-9.

'the Treaty' means the Treaty establishing the European Economic Community, signed at Rome on the 25th day of March, 1957;".

4. Section 15 of the Finance Act, 1952 (No. 14 of 1952) shall cease to have effect as on and from 1st day of July, 1980.

5. These Regulations do not apply to the duty on motor vehicles imposed by the Imposition of Duties (No. 236) (Excise Duties on motor Vehicles, Televisions and Gramophone Records) Order, 1979 ( S.I. No. 57 of 1979 ).

GIVEN under my Official Seal, this 30th day of June, 1980.

MICHAEL O'KENNEDY,

Minister for Finance.

EXPLANATORY NOTE.

The effect of these Regulations is to amend the European Communities (Customs) Regulations, 1972, to take account of a new system of valuation of goods for customs purposes to be operated by all EEC Member States on and from 1 July, 1980.