25. 10. 88 Official Journal of the European Communities No L 291/49 COMMISSION REGULATION (EEC) No 3272/88 of 24 October 1988 amending Regulation (EEC) No 1496/80 on the declaration of particulars relating to customs value and on documents to be furnished THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 1224/80 of 28 May 1980 on the valuation of goods for customs purposes ('), as last amended by Regulation (EEC) No 1055/85 (%, and in particular Article 16 thereof, Whereas Article 1 of Commission Regulation (EEC) No 1496/80 (°), as last amended by Regulation (EEC) No 3462/83 (%), provides, in particular, for a specimen form D.V.1 of declaration of particulars relating to customs " value ; Whereas it is desirable to alter the information sought by the form and to provide for the use of continuation sheets and to set out the obligations and the responsibility of the declarant ; Whereas it is appropriate to replace the values laid down in Article 2 (1) (a) of Regulation (EEC) No 1496/80 below which Member States may waive the requirement of a declaration of particulars relating to customs value by an amount expressed in ECU and to take account of inflation which has taken place since the last revision of those values ; Whereas, with a view to administrative simplification, it is appropriate to clarify and extend the circumstances in ~ which the declaration of particulars referred to in Article 1 (1) of Regulation (EEC) No 1496/80 need not be furnished or in which variations in the form of presen- tation of the data required may be allowed ; whereas the requirement to furnish the declaration relates to the application of the Common Customs Tariff ; whereas in the foregoing context it is not always necessary to require that the declaration referred to be furnished; whereas variations in the form of presentation of the data referred to would also be justified where the goods concerned are the subject of a general, periodic or recapitulative entry ; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Customs Valuation Committee, () OJ No L 134, 31. 5. 1980, p. 1. % O No L 112, 25. 4. 1985, p. 50. () OJ No L 154, 21. 6. 1980, p. 16. () OJ No L 345, 8. 12. 1983, p. 14. HAS ADOPTED THIS REGULATION : Article 1 Regulation (EEC) No 1496/80 is hereby amended. as follows : 1. Article 1 is amended as follows : (a) Paragraph 1 is replaced by the following : ‘1. Where it is necessary to establish a customs value for the purposes of Regulation (EEC) No 1224/80, a declaration of particulars relating to customs value shall accompany the customs entry made in respect of the imported goods. The declaration shall be drawn up on a form D.V.1 corresponding to the specimen in Annex I hereto, supplemented where appropriate by one or more forms D.V.1bis corresponding to the specimen in Annex II hereto.” (b) The following paragraphs 4 and 5 are added: ‘4. The lodging with a customs office of a declaration required by paragraph 1 shall, without prejudice to the possible application of penal provisions, be equivalent to the engagement of responsibility by the declarant in respect of — the accuracy and completeness of the particulars given in the declaration, - the authenticity of the documents produced in ~ support of these patticulars, and — the supply of any additional information or document necessary to establish the customs value of the goods. 5. This Article shall not apply in respect of goods for which the customs value is determined under the simplified-procedure system established in accordance with Article 16a of Regulation (EEC) No 1224/80. : 2. Articles 2 and 3 are replaced by the following : Article 2 1. Member States may waive the requirement of all or part of the declaration of particulars provided for in Article 1 (1): (a) where the customs value of the imported goods in a consignment does not exceed 3 000 ECU, provided that they do not constitute split or multiple consignments from the same consignor to the same consignee ; or (b) where the importations involved are not of a - commercial nature ; or