(b)the term 'import duties and taxes' means the customs duties and all other duties, taxes, fees or other charges which are collected on or in connection with the importation of goods, but not including fees and charges which are limited in amount to the approximate cost of services rendered;

the term 'import duties and taxes' means customs duties and all other duties, taxes, fees or other charges which are collected on or in connexion with the importation of goods, but not including fees and charges which are limited in amount to the approximate costs of services rendered;

However, notwithstanding paragraph 1, where the quantities unloaded are not more than 2 % in excess of the quantities covered by the import licences issued corresponding to the export licences granted for the vessel concerned, the competent authorities in the Member State where release for free circulation is to take place shall, at the request of the importer, authorize the release for free circulation of the excess quantities provided that the importer pays a customs duty limited to 6 % ad valorem and lodges a security for an amount equal to the difference between the full duty and that paid.

Whereas Article 4 (7) of Council Regulation (EEC) No 3035/80 (6) of 11 November 1980, as last amended by Regulation (EEC) No 2223/86 (7), provides that the refund on goods falling within heading No 19.03 of the Common Customs Tariff may be differentiated according to their destination;

The decision whether or not to impose an anti-dumping duty in cases where all requirements for the imposition have been fulfilled, and the decision whether the amount of the anti-dumping duty to be imposed shall be the full margin of dumping or less, are decisions to be made by the authorities of the importing Member.

When a countervailing duty is imposed in respect of any product, such countervailing duty shall be levied, in the appropriate amounts in each case, on a non-discriminatory basis on imports of such product from all sources found to be subsidized and causing injury, except as to imports from those sources which have renounced any subsidies in question or from which undertakings under the terms of this Agreement have been accepted.

It is desirable that the imposition should be permissive in the territory of all Members, that the duty should be less than the total amount of the subsidy if such lesser duty would be adequate to remove the injury to the domestic industry, and that procedures should be established which would allow the authorities concerned to take due account of representations made by domestic interested parties (49) whose interests might be adversely affected by the imposition of a countervailing duty.

Where the late production of particulars or of a supporting document missing at the time when a declaration is accepted cannot affect the amount of duties to which the goods covered by the said declaration are liable, the customs authorities shall immediately enter in the accounts the sum payable, calculated in the usual manner.

The Portuguese Republic shall progressively abolish for liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances, falling within subheading 17.04 A of the Common Customs Tariff, the fiscal element of Esc 5 per in accordance with the timetable laid down in Article 9.

Where, for a reason other than the placing of goods under the temporary importation procedure with partial relief from import duties, a customs debt is incurred in respect of goods placed under the said procedure, the amount of that debt shall be equal to the difference between the amount of duties calculated pursuant to paragraph 1 and that payable pursuant to Article 143.

If, after reasonable efforts have been made to complete consultations, a Member makes a final determination of the existence and amount of the subsidy and that, through the effects of the subsidy, the subsidized imports are causing injury, it may impose a countervailing duty in accordance with the provisions of this Article unless the subsidy or subsidies are withdrawn.

Where, because of circumstances peculiar to it, a transport operation involves increased risks and for that reason the guarantee of ECU 7 000 is clearly insufficient, the office of departure shall require a guarantee of a greater amount in multiples of ECU 7 000 inorder to guarantee the duties and other charges relating to the total quantity of goods to be dispatched.

Where the said goods have undergone the usual forms of handling within the meaning of Article 109, the nature of the goods, the customs value and the quantity to be taken into account in determining the amount of import duties shall, at the request of the declarant, be those which would be taken into account for the goods, at the time referred to in Article 214, if they had not undergone such handling.

In such cases, customs authorities shall take into account the import volume and the amount of duty at risk, in order to prevent the importer from benefiting from the fact that the duty suspension is being nullified by the cost of procuring the expert opinion, if the investigation shows that the rules for the issuing of those certificates have not been infringed.

However, before taking such action, customs authorities should weigh the costs entailed against the import volume and the amount of duty at risk, so as to avoid a situation where it transpires that no infringement has been committed, but the benefit to the importer of the duty suspension has been nullified by the cost of procuring the expert opinion.

For products in respect of which the Common Customs Tariff provides for a maximum charge the Hellenic Republic shall apply to third countries a maximum charge composed of: (a) in so far as the fixed part of the maximum charge is concerned the rate indicated in column 2 of Annex I aligned to the level of the common maximum in accordance with the conditions laid down in Article 31 of the Act.

Each signatory to this Treaty, and each State or Regional Economic Integration Organization acceding to this Treaty, shall on the date of its signature or of its deposit of its instrument of accession provide to the Secretariat a list of all tariff rates and other charges levied on energy materials and products at the time of importation or exportation, notifying the level of such rates and charges applied on such date of signature or deposit.

In the absence of information from cooperating parties, average unit values based on Eurostat figures were used, yielding an average import price, adjusted to a duty paid basis of ECU 0,098 from Taiwan for the investigation period.

Whereas security systems for Community transit procedures cover both customs debt and other charges which may be incurred in respect of the goods, and constitute a special case since the procedures are international in nature and the sum required needs to be tailored to an extent to the risks and to the principal's reliability;

In 1991, the Council, by Regulation (EEC) No 3433/91(2), imposed, inter alia, a definitive anti-dumping duty of 16,9 % on imports of gas-fuelled, non-refillable pocket flint lighters ("non-refillable lighters") originating in the People's Republic of China ("China").

For certain fishery products originating in Albania, Bosnia and Herzegovina and Croatia and wine originating in the countries and territories referred to in Article 1(1) and (2), both listed in Annex I, the customs duties applicable to imports into the Community shall be suspended during the periods, at the levels and within the limits of the Community tariff quotas indicated for each product in that Annex.

Whereas Article 7(2) of Commission Regulation (EC) No 1012/98 of 14 May 1998 opening and providing for the management of tariff quotas for the import of bulls, cows and heifers, other than for slaughter, of certain alpine and mountain breeds (11) states that, in order to comply with the ban on slaughter of the imported animals within a certain period, a security equivalent to the specific amount of the CCT customs duties should be provided;

For wine of fresh grapes falling within heading N° ex 22.05 of the Common Customs Tariff presented in containers of two litres or less and originating in Tunisia, the fixed amount added to the price referred to in Article 53 of Regulation (EEC) N° 822/87 on the common organization of the market in wine shall be phased out at the rate indicated below within the limit of an annual volume of 10 000 hectolitres:

In cases where goods have been damaged before entry into free circulation and, therefore, the price actually paid or payable is apportioned for the determination of the customs value pursuant to Article 145 of Commission Regulation (EEC) No 2454/93, the amount of the anti-dumping duty, calculated on the basis of the amounts set above, shall be reduced by a percentage which corresponds to the apportioning of the price actually paid or payable."

In cases where goods have been damaged before entry into free circulation and, therefore, the price actually paid or payable is apportioned for the determination of the customs value pursuant to Article 145 of Commission Regulation (EEC) No 2454/93(8), the amount of countervailing duty, calculated on the basis of the amounts set above, shall be reduced by a percentage which corresponds to the apportioning of the price actually paid or payable.

Whereas, in view of the fact that the abovementioned rate of common customs duty takes account of the security lodged earlier for quantities of olive oil released for free circulation, entitlement to the consumption aid in respect of olive oil should not be limited to oil produced in the Community, nor should a difference in the level of production refunds for the manufacture of tinned oil be maintained,

While in anti-dumping cases the allowance is granted in relation only to exports of the products concerned to the Community, in an anti-subsidy investigation benefits are examined in relation to total exports of all products to all destinations in line with Article 7(2) of the Basic Regulation and the "Guidelines for the calculation of the amount of subsidy in countervailing duty investigations" (hereinafter referred to as the "Calculation Guidelines")(4).

Wine of fresh grapes falling within heading N° ex 22.05 of the Common Customs Tariff and originating in Tunisia which is entitled to a designation of origin under Tunisian law, listed in an Exchange of Letters concluded between the Contracting Parties and put up in containers holding two litres or less, shall be exempt from customs duties on importation into the Community within the limit of an annual Community tariff quota of 50 000 hectolitres.

Whereas an Agreement should be concluded in the form of an exchange of letters, as provided for in Article 21 (2) of the abovementioned Cooperation Agreement and Article 14 (2) of the abovementioned Interim Agreement concerning the application of the arrangements provided for in the said Articles in respect of wine entitled to a designation of origin under Moroccan law and exempt from customs duties on importation into the Community, within the limits of an annual Community tariff quota of 50 000 hectolitres,

The total or partial relief from import duties provided for in Article 145 shall be effected by deducting from the amount of the import duties applicable to the compensating products released for free circulation the amount of the import duties that would be applicable on the same date to the temporary export goods if they were imported into the customs territory of the Community from the country in which they underwent the processing operation or last processing operation.

The Agreement in the form of an exchange of letters between the European Economic Community and the Kingdom of Morocco concerning the application of the arrangements provided for in Article 21 (2) of the Cooperation Agreement and Article 14 (2) of the Interim Agreement, in respect of wine entitled to a designation of origin under Moroccan law and exempt from customs duties on importation into the Community, within the limits of an annual Community tariff quota of 50 000 hectolitres, is hereby concluded on behalf of the Community.

For each marketing year during the period between the date of entry into force of this Protocol and 31 December 1990, within the limit of a quantity of 46 000 tonnes per marketing year, by derogation from Article 16 (1) and (2) and Annex B of the Agreement, a special levy shall be charged on imports of unprocessed olive oil falling within subheading 15.07 A I a) or b) of the Common Customs Tariff wholly obtained in Tunisia and transported direct from that country to the Community.

In cases where goods have been damaged before entry into free circulation and, therefore, the price actually paid or payable is apportioned for the determination of the customs value pursuant to Article 145 of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(7), the amount of anti-dumping duty, calculated on the basis of the amounts set above, shall be reduced by a percentage which corresponds to the apportioning of the price actually paid or payable.

Whereas Council Regulation (EEC) No 3035/80 of 11 November 1980 laying down general rules for granting export refunds on certain agricultural products exported in the form of goods not covered by Annex II to the Treaty, and the criteria for fixing the amount of such refunds (3), as last amended by Regulation (EEC) No 1982/85 (4), provides that the rate of refunds for goods falling within heading No 19.03 of the Common Customs Tariff may be differentiated according to their destination;

Where the purpose of the processing operation is the repair of temporary export goods and such repair is carried out in return for payment, the partial relief from import duties provided for in Article 145 shall be granted by establishing the amount of the duties applicable on the basis of the taxation elements pertaining to the compensating products on the date of acceptance of the declaration of release for free circulation of those products and taking into account as the customs value an amount equal to the repair costs, provided that those costs represent the only consideration provided by the holder of the authorization and are not influenced by any links between that holder and the operator.

Whereas it is necessary to extend the provisions of Commission Regulation (EC) No 1222/94 of 30 May 1994 laying down common detailed rules for the application of the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex II to the Treaty, and the criteria for fixing the amount of such refunds (4), as last amended by Regulation (EC) No 482/95 (5), to take account of the increased quantities of certain milk products imported under special arrangements from third countries at a reduced tariff and the consequent possibility of granting a refund higher than such a reduced tariff;

by January 1995 at the latest the 0,5 % customs clearance fee will be transformed to reflect only the services rendered for customs clearing.

five years after the entry into force of the Agreement at the latest the 5 % import tax on imports of perfumery and cosmetics falling within the following codes of the Bulgarian Customs Tariff:

five years after the entry into force of the Agreement at the latest the 10 % import tax on imports of cars of a cylinder capacity of 2 500 and more cm3 falling within the following codes of the Bulgarian Customs Tariff:

The amounts secured by way of the provisional anti-dumping duties on imports of stainless steel wires with a diameter of 1 mm or more originating in India under Regulation (EC) No 617/1999 shall be definitively collected at the rate of the duties definitively imposed.

In view of the amount of the dumping margins definitively established for the exporting producers located in India and in the light of the seriousness of the injury caused to the Community industry, it is considered necessary that the amounts secured by way of the provisional Regulation be definitively collected to the extent of the amount of definitive duties imposed, unless the provisional duty rates are lower in which case the latter should prevail,