TITLE IIFACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTY AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED

CHAPTER 3 Value of goods for customs purposes

Article 76Conferral of implementing powers

The Commission shall specify, by means of implementing acts, the procedural rules for:

  1. (a)

    determining the customs value in accordance with Articles 70(1) and (2) and Articles 71 and 72, including those for adjusting the price actually paid or payable;

  2. (b)

    the application of the conditions referred to in Article 70(3);

  3. (c)

    determining the customs value referred to in Article 74.

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).