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Commission Implementing Regulation (EU) 2015/2447Show full title

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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ANNEX 23-02

LIST OF GOODS REFERRED TO IN ARTICLE 142(6) Valuation of certain perishable goods imported on consignment in accordance with Article 74(2)(c) of the Code U.K.

1.The following table shows the list of products and the respective periods for which the Commission will make available a Unit price to be used as the basis for the determination of the customs value of whole fruit and vegetables, of a single kind, imported on consignment only. In such a case, the customs declaration is definitive, as far as the determination of the customs value is concerned.U.K.

2.For the purpose of determining the customs value of products referred to in the present annex and imported on consignment, a unit price per 100 kg net is established for each product. Such price is considered representative with respect to the importation of such products in the Union.U.K.

3.The unit prices are used to determine the customs value of the imported goods for periods of 14 days, each period beginning on a Friday. The reference period for determining the unit prices is the preceding period of 14 days ending on the Thursday preceding the week during which new unit prices are to be established. In particular circumstances, the Commission may decide to extend the period of validity period for further 14 days. Member States will be promptly informed of such decision.U.K.

4.The unit prices which the Member states supply to the Commission shall be calculated on the basis of the gross proceeds of sales recorded at the first commercial level after importation, and deducting the following elements from these figures:U.K.

  • a marketing margin for the marketing centres,

  • the costs of transport, insurance and associated costs within the customs territory,

  • import duties and other charges which are not to be included in the customs value.

The Unit prices will be notified in Euro. If applicable, the rate of conversion to be used is that specified in Article 146.

5.Member States may fix standard amounts for deduction in respect of transport, insurance and associated costs in accordance with point 4. Such standard amounts and the methods for calculating them shall be made known to the Commission.U.K.

6.The prices are notified to the Commission (DG TAXUD) not later 12 noon on the Monday during the week in which the unit prices are made available. If that day is a non-working day, the notification will take place on the working day immediately preceding that day. The communication to the Commission will include also the indication of the approximate quantities of product on which the unit prices were calculated.U.K.

7.Following receipt of the unit prices by the Commission, these figures are reviewed and subsequently disseminated via TARIC. Unit prices only apply if they are disseminated by the Commission.U.K.

8.The Commission may decide not to accept, and consequently not to disseminate, the unit prices for one or more products where these prices would be significantly different in relation to the previous published prices, taking in particular account factors such as quantity and seasonality. Where necessary, the Commission will make enquiries with the relevant customs authorities to solve such cases.U.K.

9.To assist this process, Member States shall supply annual import statistics, for the products listed in the following table before 30 September in the current year, with reference to the preceding year. These statistics will concern the total imported quantities of each product, and will also indicate the proportion of products imported on consignment.U.K.

10.Based on such statistics, the Commission will establish which Member States will be in charge of notifying Unit prices for each product for the following year, informing them by 30 November at the latest.U.K.

[F1LIST OF GOODS REFERRED TO IN ARTICLE 142 (6) U.K.

The description of goods in this table is purely indicative and without prejudice to the rules for the interpretation of the Combined Nomenclature. For the purposes of this Annex, the scope of the arrangements laid down in Article 142(6) shall be determined by the scope of the CN codes as they exist at the time of adoption of this Regulation.

CN (TARIC) Code Description of Goods Period of validity
0701 90 50 New potatoes 1.1 to 30.6
0703 10 19 Onions (other than sets) 1.1 to 31.12
0703 20 00 Garlic 1.1 to 31.12
0708 20 00 Beans ( Vigna spp., Phaseolus spp .) 1.1 to 31.12
0709 20 00 10 Asparagus, green 1.1 to 31.12
0709 20 00 90 Asparagus, other 1.1 to 31.12
0709 60 10 Sweet peppers 1.1 to 31.12
0714 20 10 Sweet potatoes, fresh, whole, intended for human consumption 1.1 to 31.12
0804 30 00 90 Pineapples, other than dried 1.1 to 31.12
0804 40 00 10 Avocados, fresh 1.1 to 31.12

0805 10 22

0805 10 24

0805 10 28

Sweet oranges, fresh 1.6 to 30.11

0805 21 10 10

0805 21 90 11

0805 21 90 91

Mandarins (including tangerines and satsumas), fresh 1.3 to 31.10
0805 22 00 11 Monreales, fresh 1.3 to 31.10
0805 22 00 20 Clementines (other than monreales), fresh 1.3 to 31.10

0805 29 00 11

0805 29 00 21

0805 29 00 91

Wilkings and similar citrus hybrids, fresh 1.3 to 31.10

0805 40 00 11

0805 40 00 31

Grapefruit, including pomelos, fresh, white 1.1 to 31.12

0805 40 00 19

0805 40 00 39

Grapefruit, including pomelos, fresh, pink 1.1 to 31.12
0805 50 90 10 Limes (Citrus aurantifolia, Citrus latifolia) , fresh 1.1 to 31.12
0806 10 10 Table grapes 21.11 to 20.7
0807 11 00 Watermelons 1.1 to 31.12
0807 19 00 50 Amarillo, Cuper, Honey dew (including Cantalene), Onteniente, Piel de Sapo (including Verde Liso), Rochet, Tendral, Futuro 1.1 to 31.12
0807 19 00 90 Other melons 1.1 to 31.12
0808 30 90 10 Pears of the variety Nashi (Pyrus pyrifolia) ,Ya (Pyrus bretscheideri) 1.5 to 30.6
0808 30 90 90 Pears, other 1.5 to 30.6
0809 10 00 Apricots

1.1 to 31.5

1.8 to 31.12

0809 30 10 Nectarines

1.1 to 10.6

1.10 to 31.12

0809 30 90 Peaches

1.1 to 10.6

1.10 to 31.12

0809 40 05 Plums 1.10 to 10.6
0810 10 00 Strawberries 1.1 to 31.12
0810 20 10 Raspberries 1.1 to 31.12
0810 50 00 Kiwifruit 1.1 to 31.12]

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