
Article 1 
Regulation (EEC) No 2454/93 is amended as follows:

1.. in the third paragraph of Article 62, the 20th indent is replaced by the following:
'
— Vyhotovené dodatočne';
2.. in Article 113(3), the 20th indent is replaced by the following:
'
— VYHOTOVENÉ DODATOČNE';
3.. in Article 314c(3), the 20th indent is replaced by the following:
'
— Vyhotovené dodatočne';
4.. in Article 324d(2), the 20th indent is replaced by the following:
'
— Oslobodenie od podpisu';
5.. in the third subparagraph of Article 357(4), the 20th indent is replaced by the following:
'
— Oslobodenie';
6.. in the second subparagraph of Article 361(4), the 20th indent is replaced by the following:
'
— Nezrovnalosti: úrad, ktorému bol tovar dodaný (názov a krajina)';
7.. in Article 387(2), the 20th indent is replaced by the following:
'
— Oslobodenie od predpísanej trasy';
8.. in Article 403(2), the 20th indent is replaced by the following:
'
— Oslobodenie od podpisu';
9.. in Article 451(1), ‘/Istanbul Convention’ is inserted after ‘ATA Convention’;
10.. the following Articles 454a, 454b and 454c are inserted:
'
Article 454a 

1. Following an application by the consignee, the customs authorities may grant him the status of authorised consignee, thereby authorising him to receive at his premises or at any other specified place goods transported under the TIR procedure.
2. The authorisation referred to in paragraph 1 shall be granted only to persons who:
(a) are established in the Community;
(b) regularly receive goods that have been entered for the TIR procedure, or whose customs authorities know that they can meet the obligations under that procedure;
(c) have not committed any serious or repeated offences against customs or tax legislation.Article 373(2) shall apply mutatis mutandis.The authorisation shall apply solely in the Member State where the authorisation was granted.The authorisation shall apply only to TIR operations that have as the final place of unloading the premises specified in the authorisation.
3. Articles 374 and 375, Article 376(1) and (2), and Articles 377 and 378 shall apply mutatis mutandis to the procedure relating to the application referred to in paragraph 1.
4. Article 407 shall apply mutatis mutandis with respect to the procedure laid down in the authorisation referred to in paragraph 1.
Article 454b 

1. In respect of goods arriving at his premises or at the place specified in the authorisation referred to in Article 454a, the authorised consignee shall comply with the following obligations, in accordance with the procedure laid down in the authorisation:
(a) inform the customs authorities at the office of destination of the arrival of the goods;
(b) immediately inform the customs authorities at the office of destination of any broken seals, and of any other irregularities such as excess quantities, deficits, or substitutions;
(c) without delay, enter the results of the unloading into his records;
(d) without delay, present to the customs authorities at the office of destination an advice indicating the particulars and condition of any seals affixed and the date of the entry into the records.
2. The authorised consignee shall ensure that the TIR Carnet is presented, without delay, to the customs authorities at the office of destination.
3. The customs authorities at the office of destination shall make the necessary endorsements on the TIR Carnet and, in accordance with the procedure laid down in the authorisation, shall ensure that the TIR Carnet is returned to the TIR carnet holder or to the person acting on his behalf.
4. The date of termination of the TIR operation shall be the date of the entry into the records referred to in point (c) of paragraph 1. However, in the cases referred to in point (b) of paragraph 1, the date of termination of the TIR operation shall be the date of the endorsement of the TIR Carnet.
5. At the request of the TIR carnet holder, the authorised consignee shall issue a receipt, the form of which shall correspond to a copy of the advice referred to in point (d) of paragraph 1. The receipt shall not be used as proof of the termination of the TIR operation within the meaning of Article 454c(2).
Article 454c 

1. The TIR carnet holder shall have fulfilled his obligations under point (o) of Article 1 of the TIR Convention when the TIR carnet together with the road vehicle, the combination of vehicles or the container and the goods have been delivered intact to the authorised consignee at his premises or at the place specified in the authorisation.
2. The termination of the TIR operation, within the meaning of point (d) of Article 1 of the TIR Convention, shall have occurred when the requirements of Article 454b(1) and (2) have been met.';
11.. in Article 457c(1), the words ‘or the Istanbul Convention’ are inserted after ‘ATA Convention’;
12.. Article 457d is amended as follows:

((a)) in paragraph 1, ‘or in Article 8(4) of Annex A to the Istanbul Convention’ is added;
((b)) in paragraph 2, ‘or in Article 9(1)(a) and (b) of Annex A to the Istanbul Convention’ is added;
((c)) in point (c) of paragraph 3, ‘or in Article 10 of Annex A to the Istanbul Convention’ is added;
13.. in Article 459(1), ‘or the Istanbul Convention’ is inserted after ‘ATA Convention’;
14.. Article 461 is amended as follows:

((a)) in the first sentence of the second subparagraph of paragraph 2, ‘or of the Istanbul Convention’ is added;
((b)) in the first sentence of paragraph 4, ‘or Article 9(1)(b) and (c) of Annex A to the Istanbul Convention’ is added.
15.. in Article 580(3), ‘Articles 454, 455’ is replaced by ‘Articles 457c, 457d’;
16.. in Article 591, the second subparagraph is replaced by the following:
'Customs authorities shall refuse the calculation of partial relief from import duties under this provision if before the compensating products are released for free circulation it is established that the sole object of the release for free circulation at a zero duty rate of the temporary export goods, which are not of Community origin within the meaning of Title II, Chapter 2, Section 1, of the Code, was to benefit from partial relief under this provision.';
17.. in Article 843(2), the 16th and 17th indents are replaced by the following:
'
— A kilépés a Közösség területéről a … rendelet/irányelv/határozat szerinti korlátozás vagy teher megfizetésének kötelezettsége alá esik
— Ħruġ mill-Komunita` suġġett għall-restrizzjonijiet jew ħlasijiet taħt Regola/Direttiva/Deċiżjoni Nru …';
18.. in the fourth subparagraph of Article 912e(2), the 20th indent is replaced by the following:
'
— (počet) vyhotovených výpisov – kópie priložené';
19.. in the second subparagraph of Article 912f(1), the 16th and 20th indents are respectively replaced by the following:

— Kiadva visszamenőleges hatállyal’
— Vyhotovené dodatočne’;
20.. in point (c) of Article 912g(2), the 20th indent is replaced by the following:
'Oslobodenie od podpisu – článok 912g nariadenia (EHS) č. 2454/93';
21.. Annex 37, as amended by Regulation (EC) No 444/2002, is amended in accordance with Annex IA to this Regulation;
22.. Annex 37, in the version introduced by Regulation (EC) No 2286/2003, is amended in accordance with Annex IB to this Regulation;
23.. in Title II of Annex 37a, the particulars for box 31 are amended in accordance with point 1 of Annex II to this Regulation;
24.. in Title II of Annex 37a, the particulars for boxes 50 and 52 are amended in accordance with points 2, 3 and 4 of Annex II to this Regulation;
25.. Annex 37c is amended in accordance with Annex III to this Regulation;
26.. in Annex 38, as amended by Regulation (EC) No 881/2003, a text for box 31 is inserted in accordance with point A(1) of Annex IV to this Regulation;
27.. in Title II of Annex 38, in the version introduced by Regulation (EC) No 2286/2003, the text for box 31 is amended in accordance with point B(1) of Annex IV to this Regulation;
28.. in Annex 38, as amended by Regulation (EC) No 881/2003, the text of the applicable codes for box 52 is amended in accordance with point A(2) of Annex IV to this Regulation;
29.. in Title II of Annex 38, in the version introduced by Regulation (EC) No 2286/2003, the text of the applicable codes for box 52 is amended in accordance with point B(2) of Annex IV to this Regulation;
30.. in point 2.2 of Annex 47a, the 20th indent is replaced by the following:
'ZÁKAZ CELKOVEJ ZÁRUKY';
31.. Annex 59 is replaced by the text set out in Annex V to this Regulation;
32.. in the general remarks relating to Heading 16, in the ‘Provisions governing the information to be entered on the taxation form’ in Annex 60, ‘/Article 8 of Annex A to the Istanbul Convention’ is inserted after ‘ATA Convention’;
33.. Annex 61 is replaced by the text set out in Annex VI to this Regulation;
34.. Annex 72 is amended in accordance with Annex VII to this Regulation.
Article 2 

1. This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Union.
2. Points 1 to 8, 17 to 20, 24, 28 and 30 of Article 1 shall apply with effect from 1 May 2004.
3. Points 9 to 15, 31, 32 and 33 of Article 1 shall apply with effect from 1 October 2005.
4. Points 23, 25 and 26 of Article 1 shall apply with effect from 1 July 2005.
5. Points 22, 27 and 29 of Article 1 shall apply with effect from 1 January 2006. However, the Member States may apply those points before that date. In such cases, the Member States shall notify the Commission of the date of application. The Commission shall publish this information.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 10 June 2005.
For the Commission
László KOVÁCS
Member of the Commission
ANNEX I
A. 
'However, in respect of transit operations where goods are carried in containers that are to be transported by road vehicles, the customs authorities may authorise the principal to leave this box blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration and where the customs authorities can ensure that the required information concerning the means of transport will be subsequently entered in box 55.'

B. 
' [24] Where goods are carried in containers that are to be transported by road vehicles, the customs authorities may authorise the principal to leave this box blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration and where the customs authorities can ensure that the required information concerning the means of transport will be subsequently entered in box 55.
'

ANNEX II

In Title II of Annex 37a to Regulation (EEC) No 2454/93, Section B is amended as follows:

1.. For the data group ‘PACKAGES’, the wording under ‘Kind of packages’ is replaced by the following:
'
Type/Length: an .. 2

The packaging codes listed under Box 31 of Annex 38 are used.
'
2.. For the data group ‘TRADER principal’, the explanatory note concerning the attribute ‘Identification number (TIN) … (box 50)’ is replaced by the following:
'Type/Length: an ..17The attribute shall be used where the data group “CONTROL RESULT” contains the code A3 or where the attribute “GRN” is used.'
3.. For the data group ‘GUARANTEE’, the Type/Length of the attribute ‘Guarantee type (box 52)’ is replaced by the following:
'Type/Length: an ..1';
4.. For the data group ‘GUARANTEE REFERENCE’, the Type/Length of the attribute ‘GRN (box 52)’ is replaced by the following:
'Type/Length: an ..24'.

ANNEX III

In Annex 37c to Regulation (EEC) No 2454/93, point 5, ‘Package code’, is deleted.

ANNEX IV
A. 

1.. The following text is inserted for box 31:
' Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind 
Use the following codes.

(UN/ECE Recommendation No 21/REV. 4, May 2002)


Aerosol AE
Ampoule, non-protected AM
Ampoule, protected AP
Atomizer AT
Bag BG
Bag, flexible container FX
Bag, large ZB
Bag, multiply MB
Bag, paper 5M
Bag, paper, multi-wall XJ
Bag, paper, multi-wall, water resistant XK
Bag, plastic EC
Bag, plastics film XD
Bag, super bulk 43
Bag, textile 5L
Bag, textile, sift proof XG
Bag, textile, water resistant XH
Bag, textile, without inner coat/liner XF
Bag, woven plastic 5H
Bag, woven plastic, sift proof XB
Bag, woven plastic, water resistant XC
Bag, woven plastic, without inner coat/liner XA
Bale, compressed BL
Bale, non-compressed BN
Balloon, non-protected BF
Balloon, protected BP
Bar BR
Barrel BA
Barrel, wooden 2C
Barrel, wooden, bung type QH
Barrel, wooden, removable head QJ
Bars, in bundle/bunch/truss BZ
Basin BM
Basket BK
Basket, with handle, cardboard HC
Basket, with handle, plastic HA
Basket, with handle, wooden HB
Bin BI
Board BD
Board, in bundle/bunch/truss BY
Bobbin BB
Bolt BT
Bottle, gas GB
Bottle, non-protected, bulbous BS
Bottle, non-protected, cylindrical BO
Bottle, protected bulbous BV
Bottle, protected cylindrical BQ
Bottlecrate/bottlerack BC
Box BX
Box, aluminium 4B
Box, Commonwealth Handling Equipment Pool (CHEP), Eurobox DH
Box, fibreboard 4G
Box, for liquids BW
Box, natural wood 4C
Box, plastic 4H
Box, plastic, expanded QR
Box, plastic, solid QS
Box, plywood 4D
Box, reconstituted wood 4F
Box, steel 4A
Box, wooden, natural wood, ordinary QP
Box, wooden, natural wood, with sift proof walls QQ
Bucket BJ
Bulk, gas (at 1 031 mbar and 15 °C) VG
Bulk, liquefied gas (at abnormal temperature/pressure) VQ
Bulk, liquid VL
Bulk, solid, fine particles (powders) VY
Bulk, solid, granular particles (grains) VR
Bulk, solid, large particles (nodules) VO
Bunch BH
Bundle BE
Butt BU
Cage CG
Cage, Commonwealth Handling Equipment Pool (CHEP) DG
Cage, roll CW
Can, cylindrical CX
Can, rectangular CA
Can, with handle and spout CD
Canister CI
Canvas CZ
Capsule AV
Carboy, non-protected CO
Carboy, protected CP
Card CM
Carton CT
Cartridge CQ
Case CS
Case, isothermic EI
Case, skeleton SK
Case, steel SS
Case, with pallet base ED
Case, with pallet base, cardboard EF
Case, with pallet base, metal EH
Case, with pallet base, plastic EG
Case, with pallet base, wooden EE
Cask CK
Chest CH
Churn CC
Clamshell AI
Coffer CF
Coffin CJ
Coil CL
Composite packaging, glass receptacle 6P
Composite packaging, glass receptacle in aluminium crate YR
Composite packaging, glass receptacle in aluminium drum YQ
Composite packaging, glass receptacle in expandable plastic pack YY
Composite packaging, glass receptacle in fibre drum YW
Composite packaging, glass receptacle in fibreboard box YX
Composite packaging, glass receptacle in plywood drum YT
Composite packaging, glass receptacle in solid plastic pack YZ
Composite packaging, glass receptacle in steel crate box YP
Composite packaging, glass receptacle in steel drum YN
Composite packaging, glass receptacle in wickerwork hamper YV
Composite packaging, glass receptacle in wooden box YS
Composite packaging, plastic receptacle 6H
Composite packaging, plastic receptacle in aluminium crate YD
Composite packaging, plastic receptacle in aluminium drum YC
Composite packaging, plastic receptacle in fibre drum YJ
Composite packaging, plastic receptacle in fibreboard box YK
Composite packaging, plastic receptacle in plastic drum YL
Composite packaging, plastic receptacle in plywood box YH
Composite packaging, plastic receptacle in plywood drum YG
Composite packaging, plastic receptacle in solid plastic box YM
Composite packaging, plastic receptacle in steel crate box YB
Composite packaging, plastic receptacle in steel drum YA
Composite packaging, plastic receptacle in wooden box YF
Cone AJ
Container, not otherwise specified as transport equipment CN
Cover CV
Crate CR
Crate, beer CB
Crate, bulk, cardboard DK
Crate, bulk, plastic DL
Crate, bulk, wooden DM
Crate, framed FD
Crate, fruit FC
Crate, milk MC
Crate, multiple layer, cardboard DC
Crate, multiple layer, plastic DA
Crate, multiple layer, wooden DB
Crate, shallow SC
Creel CE
Cup CU
Cylinder CY
Demijohn, non-protected DJ
Demijohn, protected DP
Dispenser DN
Drum DR
Drum, aluminium 1B
Drum, aluminium, non-removable head QC
Drum, aluminium, removable head QD
Drum, fibre 1G
Drum, iron DI
Drum, plastic IH
Drum, plastic, non-removable head QF
Drum, plastic, removable head QG
Drum, plywood 1D
Drum, steel 1A
Drum, steel, non-removable head QA
Drum, steel, removable head QB
Drum, wooden 1W
Envelope EN
Envelope, steel SV
Filmpack FP
Firkin FI
Flask FL
Foodtainer FT
Footlocker FO
Frame FR
Girder GI
Girders, in bundle/bunch/truss GZ
Hamper HR
Hogshead HG
Ingot IN
Ingots, in bundle/bunch/truss IZ
Intermediate bulk container WA
Intermediate bulk container, aluminium WD
Intermediate bulk container, aluminium, liquid WL
Intermediate bulk container, aluminium, pressurised > 10 kPa WH
Intermediate bulk container, composite ZS
Intermediate bulk container, composite, flexible plastic, liquids ZR
Intermediate bulk container, composite, flexible plastic, pressurised ZP
Intermediate bulk container, composite, flexible plastic, solids ZM
Intermediate bulk container, composite, rigid plastic, liquids ZQ
Intermediate bulk container, composite, rigid plastic, pressurised ZN
Intermediate bulk container, composite, rigid plastic, solids ZL
Intermediate bulk container, fibreboard ZT
Intermediate bulk container, flexible ZU
Intermediate bulk container, metal WF
Intermediate bulk container, metal, liquid WM
Intermediate bulk container, metal, other than steel ZV
Intermediate bulk container, metal, pressure 10 kPa WJ
Intermediate bulk container, natural wood ZW
Intermediate bulk container, natural wood, with inner liner WU
Intermediate bulk container, paper, multi-wall ZA
Intermediate bulk container, paper, multi-wall, water resistant ZC
Intermediate bulk container, plastic film WS
Intermediate bulk container, plywood ZX
Intermediate bulk container, plywood, with inner liner WY
Intermediate bulk container, reconstituted wood ZY
Intermediate bulk container, reconstituted wood, with inner liner WZ
Intermediate bulk container, rigid plastic AA
Intermediate bulk container, rigid plastic, freestanding, liquids ZK
Intermediate bulk container, rigid plastic, freestanding, pressurised ZH
Intermediate bulk container, rigid plastic, freestanding, solids ZF
Intermediate bulk container, rigid plastic, with structural equipment, solids ZD
Intermediate bulk container, rigid plastic, with structural equipment, liquids ZJ
Intermediate bulk container, rigid plastic, with structural equipment, pressurised ZG
Intermediate bulk container, steel WC
Intermediate bulk container, steel, liquid WK
Intermediate bulk container, steel, pressurised > 10 kPa WG
Intermediate bulk container, textile without coat/liner WT
Intermediate bulk container, textile, coated WV
Intermediate bulk container, textile, coated and liner WX
Intermediate bulk container, textile, with liner WW
Intermediate bulk container, woven plastic, coated WP
Intermediate bulk container, woven plastic, coated and liner WR
Intermediate bulk container, woven plastic, with liner WQ
Intermediate bulk container, woven plastic, without coat/liner WN
Jar JR
Jerry-can, cylindrical JY
Jerry-can, plastic 3H
Jerry-can, plastic, non-removable head QM
Jerry-can, plastic, removable head QN
Jerry-can, rectangular JC
Jerry-can, steel 3A
Jerry-can, steel, non-removable head QK
Jerry-can, steel, removable head QL
Jug JG
Jute bag JT
Keg KG
Lift van LV
Log LG
Logs, in bundle/bunch/truss LZ
Lot LT
Mat MT
Matchbox MX
Mutually defined ZZ
Nest NS
Net NT
Net, tube, plastic NU
Net, tube, textile NV
Not available NA
Package PK
Package, cardboard, with bottle grip-holes IK
Package, display, cardboard IB
Package, display, metal ID
Package, display, plastic IC
Package, display, wooden IA
Package, flow IF
Package, paper-wrapped IG
Package, show IE
Packet PA
Pail PL
Pallet PX
Pallet, 100 cm × 110 cm AH
Pallet, box PB
Pallet, modular, collars 80 cm × 100 cm PD
Pallet, modular, collars 80 cm × 120 cm PE
Pallet, modular, collars 80 cm × 60 cm AF
Pallet, shrink-wrapped AG
Parcel PC
Pen PF
Pipe PI
Pipes, in bundle/bunch/truss PV
Pitcher PH
Plank PN
Planks, in bundle/bunch/truss PZ
Plate PG
Plates, in bundle/bunch/truss PY
Pot PT
Pouch PO
Punnet PJ
Rack RK
Rack, clothing hanger RJ
Receptacle, fibre AB
Receptacle, glass GR
Receptacle, metal MR
Receptacle, paper AC
Receptacle, plastic PR
Receptacle, plastic-wrapped MW
Receptacle, wooden AD
Rednet RT
Reel RL
Ring RG
Rod RD
Rods, in bundle/bunch/truss RZ
Roll RO
Sachet SH
Sack SA
Sack, multi-wall MS
Sea-chest SE
Set SX
Sheet ST
Sheet, plastic wrapping SP
Sheet metal SM
Sheets, in bundle/bunch/truss SZ
Shrink-wrapped SW
Skid SI
Slab SB
Sleeve SY
Slip-sheet SL
Spindle SD
Spool SO
Suitcase SU
Tank, cylindrical TY
Tank, rectangular TK
Tea-chest TC
Tierce TI
Tin TN
Tray PU
Tray, one layer no cover, cardboard DV
Tray, one layer no cover, plastic DS
Tray, one layer no cover, polystyrene DU
Tray, one layer no cover, wooden DT
Tray, two layers no cover, cardboard DY
Tray, two layers no cover, plastic tray DW
Tray, two layers no cover, wooden DX
Trunk TR
Truss TS
Tub TB
Tub, with lid TL
Tube TU
Tube, collapsible TD
Tube, with nozzle TV
Tubes, in bundle/bunch/truss TZ
Tun TO
Uncaged UC
Unpacked or unpackaged NE
Unpacked or unpackaged, multiple units NG
Unpacked or unpackaged, single unit NF
Vacuum-packed VP
Vanpack VK
Vat VA
Vial VI
Wicker bottle WB
'
2.. The list of applicable codes for box 52: Guarantee is replaced by the following:

Situation Code Other entries
‘For guarantee waiver (Articles 94(4) of the Code and 380(3) of this Regulation) 0 — guarantee waiver certificate number
For comprehensive guarantee 1 — comprehensive guarantee certificate number— office of guarantee
For individual guarantee by a guarantor 2 — reference for the guarantee undertaking— office of guarantee
For individual guarantee in cash 3 
For individual guarantee in the form of vouchers 4 — individual guarantee voucher number
For guarantee waiver where secured amount does not exceed EUR 500 (Article 189(5) of the Code) 5 
For guarantee not required (Article 95 of the Code) 6 
For guarantee not required for certain public bodies 8 
For individual guarantee of the type under point 3 of Annex 47a 9 — reference to the guarantee undertaking— office of guarantee’

B. 

1.. The text for box 31 is replaced by the text set out in point A(1) of this Annex;
2.. The list of applicable codes for box 52: Guarantee is replaced by the text set out in point A(2) of this Annex.

ANNEX V


‘ANNEX 59 
Letter heading of the coordination office initiating the dispute

Addressee: coordinating office covering the offices of temporary importation, or other coordinating office

Be informed that a claim for payment of duties and taxes under the ATA Convention/the Istanbul Convention was sent on … to our guaranteeing association in respect of:


1.. ATA carnet No:
2.. Issued by the Chamber of Commerce of:

 City:
 Country:
3.. On behalf of:

 Holder:
 Address:
4.. Expiry date of carnet:
5.. Date set for re-exportation:
6.. Number of transit/import voucher:
7.. Date of endorsement of voucher:

Signature and stamp of the issuing coordinating office.


ANNEX VI


‘ANNEX 61 
Letter heading of the coordinating office of the second Member State submitting the claim

Addressee: coordinating office of the first Member State submitting the original claim.

Be informed that a claim for payment of duties and taxes under the ATA Convention/Istanbul Convention was sent on … to our guaranteeing association in respect of:


1.. ATA carnet No:
2.. Issued by the Chamber of Commerce of:

 City:
 Country:
3.. On behalf of:

 Holder:
 Address:
4.. Expiry date of the carnet:
5.. Date set for re-exportation:
6.. Number of transit/import voucher:
7.. Date of endorsement of voucher:

The present note discharges your responsibility in this file.

Signature and stamp of issuing coordinating office.


ANNEX VII

In Annex 72 to Regulation (EEC) No 2454/93, the following point is added:
'
19. Any usual forms of handling, other than the abovementioned, intended to improve the appearance or marketable quality of the import goods or to prepare them for distribution or resale, provided that these operations do not change the nature or improve the performance of the original goods. Where costs for usual forms of handling have been incurred, such costs or the increase in value shall not be taken into account for the calculation of the import duty where satisfactory proof of these costs is provided by the declarant. However, the customs value, nature and origin of non-Community goods used in the operations shall be taken into account for the calculation of the import duties.
'
