No L 347/2 Official Journal of the European Communities 23.12. 85 COMMISSION REGULATION (EEC) No 3579/85 of 16 December 1985 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 Regulation (EEC) No 1055/85 (2), and in particular Article 19 thereof, Whereas, pursuant to Article 14 (1) (d) 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; Whereas Commission Regulation (EEC) No 3178/80 (3), as amended by Regulation (EEC) No 321/85 (*), replaced Commission Regulation (EEC) No 1033/77 (%); whereas on that account the application of its provisions in Greece has been deferred until 1 January 1986 in accordance with Article 144 and Annex XI of the Act of Accession of Greece; whereas it will be necessary from that date to include Greece in the table of percentages referred to; 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 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 Article 2 Regulation (EEC) No 3178/80 is hereby repealed. Any references to it shall be deemed to refer to this Regulation. ‘ Article 3 This Regulation shall enter into force on 1 January 1986. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 16 December 1985. (1) O] No L 134, 31. 5. 1980, p. 1. (2) OJ No L 112, 25. 4. 1985, p. SO. For the Commission COCKFIELD Vice-President (3) OJ No L 335, 12. 12. 1980, p. 3. (4) O No L 34, 7. 2. 1985, p. 34. ( 5) OJNo L 127,23.5.1977,p. 1.