Article 1U.K.

For the purposes of this Regulation ‘lot’ means the goods presented under a declaration of release for free circulation. Each declaration may cover only goods of one and the same origin falling within one single combined nomenclature code.

[F1For the purposes of this Regulation importer means the declarant within the meaning of Article 4 (18) of Regulation (EEC) No 2913/92.]

Article 2U.K.

1.For each product and for the periods set out in [F2Part A of the Annex], for each market day and each origin, the Member States shall communicate to the Commission, by 12 noon (Brussels time) the following working day at the latest:

(a)the average representative prices of the products imported from third countries sold on the representative import markets referred to in Article 3 (1), and significant prices recorded on other markets for large quantities of imported products, or, where no prices for the representative markets are available, significant prices for imported products recorded on other markets; and

(b)the total quantities relating to the prices referred to at (a).

[F3Where the total quantities referred to in (b) are less than one tonne, the corresponding prices shall not be communicated to the Commission.]

2.The prices referred to in paragraph 1 (a) shall be recorded:

They shall be reduced by the amounts given in the first two indents of Article 173 (3) of Regulation (EEC) No 2454/93.

[X1For the costs of freight and insurance to be deducted pursuant to the previous subparagraph, the provisions of Article 173 (4) of the abovementioned Regulation shall apply.]

3.The prices recorded in accordance with paragraph 2 shall, where they are established at the wholesaler/retailer stage, first be reduced by an amount equal to 9 % to take account of the wholesaler's trade margin, and by an amount equal to [F4ECU 0,7245] per 100 kilograms to take account of the costs of handling and market taxes and charges.

4.The following shall be deemed to be representative:

The adjustment coefficient referred to in the third indent shall be applied to prices after deduction of the amounts referred to in paragraph 2.

Article 3U.K.

[F51. the following shall be deemed to be representative markets:

2.Member States shall inform the Commission of the customary market days for the aforementioned markets.

Article 4U.K.

1.For each product and for the periods set out in [F2Part A of the Annex,] the Commission shall fix, each working day and for each origin, a standard import value equal to the weighted average of the representative prices referred to in Article 2, less a standard amount of ECU 5/100 kg and the ad valorem customs duties.

[F1This standard amount is expressed without taking account of the correction factor of 1,207509 which was applied to the agricultural conversion rate until 31 January 1995]

2.Where a standard value is established for the products and for the periods of application given in [F2Part A of the Annex,]in accordance with this Regulation, the unit value within the meaning of Articles 173 to 176 of Regulation (EEC) No 2454/93 shall not apply. It shall be replaced by the standard import value referred to in paragraph 1.

3.Where no standard import value is in force for a product for a given origin, the average of standard import values in force for that product shall apply.

[F64. During the periods of application set out in Part A of the Annex, the standard import values shall remain applicable until they are changed. They shall cease to apply, however, where no average representative price has been communicated to the Commission for seven consecutive market days.

Where, pursuant to the first subparagraph, no standard import value applies to a given product, the standard import value applicable to that product shall be equal to the last average standard import value.

5. Notwithstanding paragraph 1, with effect from the first day of the periods of application set out in Part A of the Annex, where it has not been possible to calculate a standard import value, the standard import value applicable to a product shall be equal to the last unit value applicable to that product within the meaning of Articles 173 to 176 of Regulation (EEC) No 2454/93.]

6.The representative prices in ecus shall be converted using the representative market rate calculated for the day in question.

7.The standard import values expressed in ecus shall be published by the Commission in the Official Journal of the European Communities.

Article 5U.K.

1.The entry price on the basis of which the products listed in [F2Part A of the Annex] are classified in the Customs Tariff of the European Communities must be equal, as the importer chooses:

(a)either to the fob price of the products in their country of origin plus the costs of insurance and freight up to the borders of the Community customs territory, where that price and those costs are known at the time the declaration of release of the products for free circulation is made.

[F1Where the aforementioned prices are greater by more than 8 % than the standard value applicable to the product in question at the time the declaration of relase (SIC! release) for free circulation is made, the importer must lodge the security referred to in Article 248 (1) of Regulation (EEC) No 2454/93. For this purpose, the amount of import duty for which the products may finally be liable shall be the amount of duty which he would have paid if the product in question had been classified on the basis of the standard value concerned;]

(b)or to the customs value calculated in accordance with Article 30 (2) (c) of Regulation (EEC) No 2913/92 applied only to the imported products in question. In that case, the duty shall be deducted as provided for in Article 4 (1).

In that case the importer must lodge the security referred to in Article 248 (1) of Regulation (EEC) No 2454/93, equal to the amount of duty which he would have paid if the classification of the products had been made on the basis of the standard import value applicable to the lot in question;

(c)or to the standard import value calculated in accordance with Article 4 of this Regulation.

[F21a. The entry price on the basis of which the products listed in part B of the Annex are classified in the customs tariff of the European Communities must be equal, as the importer chooses:

(a) either to the fob price of the products in their country of origin plus the costs in insurance and freight up to the borders of the Community customs territory, where that price and those costs are known at the time the customs declaration is made.

If the customs authorities deem that a security is required pursuant to Article 248 of Regulation (EEC) No 2454/93, the importer must lodge a security equal to the maximum amount of duty applicable to the product in question;

(b) or to the customs value calculated in accordance with Article 30 (2) (c) of Regulation (EEC) No 2913/92 applied only to the imported products in question. In that case, the duty shall be deducted as provided for in Article 4 (1).

In that case the importer must lodge the security referred to in Article 248 of Regulation (EEC) No 2454/93, equal to the maximum amount of duty applicable to the product in question.

[F71b. Where the entry price is calculated on the basis of the price fob of the products in the country of origin, the customs value shall be calculated on the basis of the relevant sale at that price.

When the entry price is calculated in accordance with one of the procedures provided for in paragraph 1(b) or (c) or paragraph 1a(b), the customs value shall be calculated on the same basis as the entry price.]

2. The importer shall have one month from the sale of the products in question, subject to a limit of four months from the date of acceptances of the declaration of release for free circulation, to prove that the lot was disposed of under conditions confirming the correctness of the prices referred to in the second subparagraph of paragraph 1 (a) or paragraph 1a (a), or to determine the customs value referred to in paragraph 1 (b) and paragraph 1a (a). Failure to meet one or other of these deadlines shall entail the loss of the security lodged, without prejudice to the application of paragraph 3.]

The security lodged shall be released to the extent that proof of the conditions of disposal is provided to the satisfaction of the customs authorities.

Otherwise the security shall be forfeit by way of payment of the import duties.

3.The time limit of four months referred to in paragraph 2 may be extended by the competent authorities by a maximum of three months at the request of the importer, which must be duly substantiated.

4.If on verification the competent authorities establish that the requirements of this Article have not been met, they shall recover the duty due in accordance with Article 220 of Regulation (EEC) No 2913/92. The amount of the duty to be recovered or remaining to be recovered shall include interest from the date the goods were released for free circulation up to the date of recovery. The interest rate applied shall be that in force for recovery operations under national law.

Article 6U.K.

Regulation (EEC) No 2118/74 shall continue to apply to each of the products listed in [F2Part A of the Annex] up to the beginning of their respective 1995/96 marketing years.

Article 7U.K.

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

It shall apply, for each of the products listed in the Annex, from the beginning of the 1995/96 marketing year.