General relief conditions: calculation of Customs debt
Goods subject to End-use should have the debt calculated without including any other Union values or goods. For example:
- brake linings of CN code 8708 3110 are imported at a reduced duty rate. When they are mounted onto the drive axles but not yet built onto the vehicles, a Customs debt is incurred. The debt is only incurred in respect of the brake linings and not the axles
- petroleum oil is imported for a specific process. Before undergoing that process, it is purified for easier handling. The purification increases the value of the oil by 10%. Before the purified oil is processed, a Customs debt is incurred. The value added to the oil by the purification process is not taken into consideration when calculating the debt
- tuna is imported for use in industrial manufacture of products of TTCN 1604. The fish is cut into fillets and cooled. Before the fish is tinned, the storage depot breaks down and 50% of the fillets become unfit for human consumption and cannot be tinned. The value added by cutting the fish into fillets and the decrease in value due to the decay of the fish are not to be taken into consideration when calculating the Customs debt. The value taken will be 50% of the value of the fish when released for free circulation.
The amount of duty to be paid has to be calculated in accordance with Article (86)3 of the code, DA article 72. This calculation cannot give rise to the reimbursement of duties paid. However, the rules of the Code on repayment and remission of duty are not affected EU regulation 952/2013, article 6.