31.12. 92 Official Journal of the European Communities - No L 393/1 (Acts whose publication is obligatory) COMMISSION REGULATION (EEC) No 3903/92 of 21 December 1992 on air transport costs to be included in customs value 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 (1), as last amended by Council- Regulation (EEC) No 4046/89(2), and in particular Article 19 thereof, - * Whereas, pursuant to Article 14(1)(8) of Regulation (EEC) No 1224/80, the place of introduction into. the customs territory of the Community is, for goods carried by air, the place where the land frontier of the customs’ territory of the Community is crossed; Whereas Article 15 (2) (a) of that Regulation provides, in particular, that when goods are carried by the same means of transport to a point beyond the place of introduction into the customs territory of the Community, transport costs shall be assessed in proportion to the distance covered outside and inside the customs territory of the Community; ‘ Whereas the fixing in advance of the percentages of air transport costs to be included in the customs value according to the various airports of departure and destination will facilitate declarations concerning the customs value of goods and the verification by the customs authorities of those declarations; Whereas it is appropriate to draw up a table of these percentages based in each case on the most direct air route, unless a less direct air route crosses the Community frontier at a place nearer the airport of departure; (1) OJ No L 134, 31. 5. 1980, p. 1. (?) OJ No L 388, 30. 12, 1989, p. 24. Whereas Commission Regulation (EEC) No 3579/85 (3), as amended by Regulation (EEC) No 2839/90 (%), replaced Regulation (EEC) No 3178/80 (5); + Whereas by virtue of Article 393 and Annex XXXV of the Act of Accession of Spain and Portugal the application in Spain and Portugal of Regulation 3579/85 was deferred until 1 January 1993 for industrial products and 1 January 1996 for agricultural products, respectively; Whereas it is necessary to include Portugal and Spain in the tables of percentages in question from 1 January 1993, : ’ Whereas it is also necessary to take into account the - geopolitical changes arising since 1985; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Customs Valuation Committee, HAS ADOPTED THIS REGULATION: 8 Article 1 The air transport costs to be included in the customs value of goods shall be determined by applying the rules and percentages shown in the Annex. Article 2 Regulation (EEC) No 3579/8S is hereby repealed. Any references to it shall be deemed to refer to this Regulation, (3) O] No L 347, 23. 12. 1985, p. 2. (4) OJ No L 273, 3. 10. 1990, p. 1. (%) O] No L 335, 12. 12. 1980, p. 3.