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Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed)
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Version Superseded: 01/05/2016
Point in time view as at 01/01/2014.
There are currently no known outstanding effects for the Commission Regulation (EEC) No 2454/93 (repealed), Article 156a .
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1. The customs authorities may, at the request of the person concerned, authorize:
by derogation from Article 32 (2) of the Code, certain elements which are to be added to the price actually paid or payable, although not quantifiable at the time of incurrence of the customs debt,
by derogation from Article 33 of the Code, certain charges which are not to be included in the customs value, in cases where the amounts relating to such elements are not shown separately at the time of incurrence of the customs debt,
to be determined on the basis of appropriate and specific criteria.
In such cases, the declared customs value is not to be considered as provisional within the meaning of the second indent of Article 254.
2. The authorization shall be granted under the following conditions:
(a) the carrying out of the procedures provided for by Article 259 would, in the circumstances, represent disproportionate administrative costs;
(b) recourse to an application of Articles 30 and 31 of the Code appears to be inappropriate in the particular circumstances;
(c) there are valid reasons for considering that the amount of import duties to be charged in the period covered by the authorization will not be lower than that which would be levied in the absence of an authorization;
(d) competitive conditions amongst operators are not distorted.]
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