← back to the act's dossier

Union Customs Code — Article 85

The article's text

Article 85 General rules for calculating the amount of import or export duty 1. The amount of import or export duty shall be determined on the basis of those rules for calculation of duty which were applicable to the goods concerned at the time at which the customs debt in respect of them was incurred. 2. Where it is not possible to determine precisely the time at which the customs debt is incurred, that time shall be deemed to be the time at which the customs authorities conclude that the goods are in a situation in which a customs debt has been incurred. However, where the information available to the customs authorities enables them to establish that the customs debt had been incurred prior to the time at which they reached that conclusion, the customs debt shall be deemed to have been incurred at the earliest time that such a situation can be established.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

6
business association
1
company
1
ACADEMIC_RESEARCH_INSTITTUTION
WhoCountryWhat they wrote
World Shipping CouncilBEit has not been included in the relevant article concerning provision of missing ENS data after arrival of the cargo. Article 85 (2) simply states that: ‘The customs authorities shall require the carrier to present the goods and provide the advance cargo infor ↗
AEGIS EuropeBEemed to be fulfilled except in certain situations, for example: (i) for products subject to an agricultural measure falling under Article 85(1) UCC; (ii) if evidence exists that the essential interests of Union producers are likely to be adversely affected. ↗
EUROALLIAGES (European ferro-alloys and silicon producers)BEemed to be fulfilled except in certain situations, for example: (i) for products subject to an agricultural measure falling under Article 85(1) UCC; (ii) if evidence exists that the essential interests of Union producers are likely to be adversely affected. ↗
World Shipping CouncilBEno means of obtaining, or no means of causing others to file. 7 Unfortunately, the equivalent provisions in the new UCC proposal (article 85 (2)) omit this reference, simply stating that: ‘The customs authorities shall require the carrier to present the goods ↗
EUROALLIAGESBEemed to be fulfilled except in certain situations, for example: (i) for products subject to an agricultural measure falling under Article 85(1) UCC; (ii) if evidence exists that the essential interests of Union producers are likely to be adversely affected. Fo ↗
AEGIS Europe AISBLBEemed to be fulfilled except in certain situations, for example: (i) for products subject to an agricultural measure falling under Article 85(1) UCC; (ii) if evidence exists that the essential interests of Union producers are likely to be adversely affected. Fo ↗
CIRFS: European Man-made Fibres AssociationBEemed to be fulfilled except in certain situations, for example: (i) for products subject to an agricultural measure falling under Article 85(1) UCC; (ii) if evidence exists that the essential interests of Union producers are likely to be adversely affected. Fo ↗
Student contribution (Maastricht University)NL/kluwerlawonline.com/journalarticle/Global+Trade+and+Customs+Journal/7.10/GTCJ2012051> accessed 27 August 2022. 249 VAT Directive Article 85. ↗

Source: public consultation submissions and position papers. n = 8 mentions; counted as a literal reference to the article number.

Ask about this article →