No L 136/14 Official Journal of the European Communities 29. 5. 90 COMMISSION REGULATION (EEC) No 1414/90 of 28 May 1990 amending Regulation (EEC) No 3177/80 on the place of introduction to be taken into consideration in applying Article 14 (2) of Council Regulation (EEC) No 1224/80 on the valuation .of goods for customs purposes 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 4046/89 (%), and in particular Article 14 (2) thereof, Whereas Article 14 (1) of Regulation (EEC):No 1224/80: defines the place of introduction to be taken into consid- - eration in determining the customs value ;. Whereas Commission Regulation {(EEC) No 3177/80 ¢), as amended by Regulation (EEC) No 3578/85 (%), provides for special treatment for goods introduced into the customs territory of the Community in the circumstances described in Article 14 (2)-of Regulation (EEC) No 1224/80, and in particular for goods then carried to their place of destination through the territories of Austria, Yugoslavia, Switzerland or the German Democratic Repu- blic, in view of the fact that the most usual route to the: place of destination may be through those territories ; Whereas in view of the change in the conditions of trans- port through the territory of Austria which have taken place meanwhile, there is justification for extending that special treatment to goods-carried under the same condi- tions through the territories of Hungary and Czechoslo- vakia ; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Customs Valuation Committee, HAS ADOPTED THIS REGULATION : Article 1 Regulation (EEC) No  3177/80 “is hereby -amended as follows : 1. Article 1 (1) is replaced by -the following : ‘1. The customs value of goods introduced into the - customs territory of the Community and then carried to a destination in another part. of-that tetritory through the territories of Austria, Switzerland, Hungary, Czechoslovakia,” Yugoslavia or the German Democratic Republic shall be determined: by reference to the first place of introduction into the customs terri- tory of the Community, provided the goods are carried direct through the territories of Austria, Switzerland, Hungary, Czechoslovakia, Yugoslavia or the German Democratic Republic by a usual route across such territory to the place of destination. 2. Article 2 is replaced by the following: Article 2 The provisions of Article 1 shall also apply where the goods have been unloaded, transhipped or temporarily immobilized in the territories of Austria, Switzerland, Hungary, Czechoslovakia, Yugoslavia or the German Demodratic Republic; for reasons relating solely to their transport.’ Article 2 This Regulation shall enter into force. on -the third day following its publication in the Official Journal of the European Communities. It shall apply with effect from 1 January 1990. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 28 May -1990. ) OJ No L 134, 31. 5. 1980, p. 1. OJ No L 388, 30. 12. 1989, p. 24. OJ No L 335, 12. 12. 1980, p. 1. OJ No L 347, 23. 12. 1985, p. 1. For the Commission Christiane SCRIVENER Member of the Commission -