Meaning of the term 'shown separately'/'distinguished': law
The Code and the CCIP specify certain elements to be excluded from the customs value. However, the exclusion is subject to the condition that the element is ‘shown separately’/’distinguished’ from the price actually paid or payable for the imported goods.
The elements referred to are:
- Article 33.1 of the Code:
* charges for the transport of goods after their arrival at the place of introduction into the customs territory of the Community * charges for construction, erection, assembly, maintenance or technical assistance, undertaken after importation of imported goods such as industrial plant, machinery or equipment * interest charges * charges for the right to reproduce imported goods in the Community * buying commissions * import duties or other charges payable in the Community by reason of the importation or sale of the goods'.
- Article 34 of the Code:
* data or instructions for use in data processing equipment (that is, computer software).
- Article 112.1 of the Code (Customs warehousing):
* cost of warehousing and of preserving goods while they remain in the warehouse.
Note: There is no reference in the Law to ‘quota charges’, thus there is no legal requirement to ‘show separately’/’distinguish’ such charges at the time of entry to free circulation.