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Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code
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Commission Implementing Regulation (EU) 2015/2447, ANNEX 23-01 is up to date with all changes known to be in force on or before 26 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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third countries listed by continents and zones (column 1);
the percentages which represent the part of the air transport costs to be included in the customs value (column 2).
for goods shipped directly from third countries to these departments, the whole of the air transport costs shall be included in the customs value;
for goods shipped from third countries to the European part of the Union after being transhipped or unloaded in one of those departments, only the air transport costs which would be incurred if the goods were destined to those departments shall be included in the customs value;
for goods shipped from third countries to those departments after being transhipped or unloaded in an airport of the European part of the Union, the air transport costs to be included in the customs value shall be the result of the application of the percentage given in the following table with reference to the flight from the airport of departure to the airport of transhipment or unloading.
The transhipment or unloading shall be certified by an appropriate endorsement by the customs authorities on the air waybill or other air transport document. Failing this certification, the provisions of Article 137 apply.
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