Rozhodnutí Rady (EU) 2026/1340 ze dne 4. června 2026 o postoji, který má být zaujat jménem Evropské unie v Technickém výboru pro celní hodnocení a v Technickém výboru pro pravidla původu, které byly zřízeny pod záštitou Světové celní organizace, v souvislosti s přijímáním a vypracováváním poradních dobrozdání, komentářů, vysvětlivek, případových studií, studií a podobných nástrojů týkajících se celního hodnocení dováženého zboží podle Dohody o provádění článku VII Všeobecné dohody o clech a obchodu 1994 a s přijímáním a vypracováváním poradních dobrozdání, informací a dobrozdání a podobných nástrojů týkajících se určení původu zboží podle Dohody o pravidlech původu

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 207(4), first subparagraph, in conjunction with Article 218(9), thereof,

Having regard to the proposal from the European Commission,

The position to be taken on the Union’s behalf within the Technical Committee on Customs Valuation established under the auspices of the World Customs Organization with regard to the adoption and preparation of advisory opinions, commentaries, explanatory notes, case studies, studies and similar instruments concerning the valuation of imported goods for customs purposes under the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 shall be established in accordance with the principles, criteria and guidelines laid down in Section 1 of the Annex to this Decision.

Council Decision 94/800/EC of 22 December 1994 concerning the conclusion on behalf of the European Community, as regards matters within its competence, of the agreements reached in the Uruguay Round multilateral negotiations (1986-1994) (OJ L 336, 23.12.1994, p. 1 , ELI: http://data.europa.eu/eli/dec/1994/800/oj).

(1) By means of Council Decision 94/800/ECCouncil Decision 94/800/EC of 22 December 1994 concerning the conclusion on behalf of the European Community, as regards matters within its competence, of the agreements reached in the Uruguay Round multilateral negotiations (1986-1994) (OJ L 336, 23.12.1994, p. 1 , ELI: http://data.europa.eu/eli/dec/1994/800/oj). , the Union approved the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (Customs Valuation Agreement, CVA) and the Agreement on Rules of Origin (ARO).

(2) Article 18(2) of the CVA establishes, under the auspices of the Customs Cooperation Council (CCC), a Technical Committee on Customs Valuation (TCCV), with a view to ensuring, at the technical level, uniformity in interpretation and application of the CVA.

(3) Pursuant to point 2(a) of Annex II to the CVA, the TCCV is responsible for examining specific technical problems arising from the day-to-day administration of the customs valuation system of its Members and for giving advisory opinions on appropriate solutions based upon the facts presented.

(4) Pursuant to point 2(b) of Annex II to the CVA, the TCCV is responsible for studying, as requested, valuation laws, procedures and practices as they relate to the CVA and to prepare reports on the results of those studies.

(5) Pursuant to point 2(d) of Annex II to the CVA, the TCCV is responsible for furnishing information and advice on any matters concerning the valuation of imported goods for customs purposes as may be requested by any Member of the TCCV or by the Committee on Customs Valuation established by Article 18(1) of the CVA. That information and advice can take the form of advisory opinions, commentaries, explanatory notes, case studies, studies or similar instruments.

(6) Article 4(2) of the ARO establishes, under the auspices of the CCC, a Technical Committee on Rules of Origin (TCRO), which is to carry out the technical work called for in Part IV and prescribed in Annex I to the ARO.

(7) Pursuant to point 1(a) of Annex I to the ARO, the TCRO is responsible for examining specific technical problems arising in the day-to-day administration of the rules of origin of its Members and for giving advisory opinions on appropriate solutions based upon the facts presented.

(8) Pursuant to point 1(b) of Annex I to the ARO, the TCRO is responsible for furnishing information and advice on any matters concerning the determination of the origin of goods as may be requested by any Member of the TCRO or the Committee on Rules of Origin established by Article 4(1) of the ARO.

(9) It is appropriate to establish the position to be taken on the Union’s behalf within the TCCV with regard to the adoption of advisory opinions, commentaries, explanatory notes, case studies, studies and similar instruments on any matter relating to the valuation of imported goods for customs purposes, in order to ensure uniformity in the interpretation and application of the CVA, as such instruments could be capable of decisively influencing the content of Union law, namely Regulation (EU) No 952/2013 of the European Parliament and of the CouncilRegulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1 , ELI: http://data.europa.eu/eli/reg/2013/952/oj). , Commission Delegated Regulation (EU) 2015/2446Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1 , ELI: http://data.europa.eu/eli/reg_del/2015/2446/oj). and Commission Implementing Regulation (EU) 2015/2447Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558 , ELI: http://data.europa.eu/eli/reg_impl/2015/2447/oj). , as regards the customs value of goods and the determination thereof.

(10) It is appropriate to establish the position to be taken on the Union’s behalf within the TCRO with regard to the adoption of advisory opinions, information and advice and similar instruments concerning the determination of the origin of goods, in order to ensure uniformity in the interpretation and application of the ARO, as such instruments could be capable of decisively influencing the content of Union law, namely Regulation (EU) No 952/2013, Delegated Regulation (EU) 2015/2446 and Implementing Regulation (EU) 2015/2447, as regards the origin of goods and the determination thereof.

(11) It is in the interest of the Union that the positions expressed on the Union’s behalf within the TCCV be established according to principles, criteria and guidelines governing the valuation of imported goods for customs purposes, and that the positions to be expressed within the TCRO be established according to principles, criteria and guidelines governing the determination of the origin of goods. It is also in the interest of the Union that such positions be established in an expeditious manner in order to enable the Union to exercise its rights in the TCCV and the TCRO.

(12) In view of the highly technical nature of matters relating to the valuation of imported goods for customs purposes and to the determination of the origin of goods, the number of questions examined each year in meetings of the TCCV and the TCRO, the short time available for considering documents issued by the Secretariat of the World Customs Organization (WCO) and members of the TCCV or the TCRO in preparation for those meetings and the consequent need for the position of the Union to take account of and effectively respond to new information presented before or during such meetings, it is appropriate to establish the necessary arrangements, in accordance with the principle of sincere cooperation among the Union institutions enshrined in Article 13(2) of the Treaty on European Union (TEU), for the further specification of the position of the Union.

(13) In view of the recurrent late availability of working documents prior to meetings of the TCCV and the TCRO, and in order to safeguard the Union’s rights and interests within those committees, the Commission should endeavour to call upon the Secretariat of the WCO to ensure that working documents are made available in accordance with the respective rules of procedure of the TCCV and the TCRO, so that those documents are circulated at least 30 days before the opening of the relevant meeting.

(14) To ensure that the Council is able to regularly assess and, where appropriate, revise the policy set out in this Decision, and in the spirit of the sincere cooperation among the Union institutions enshrined in Article 13(2) of the TEU, the period of application of this Decision should be limited,

The position to be taken on the Union’s behalf within the Technical Committee on Rules of Origin established under the auspices of the World Customs Organization with regard to the adoption and preparation of advisory opinions, information and advice and similar instruments concerning the determination of the origin of goods under the Agreement on Rules of Origin shall be established in accordance with the principles, criteria and guidelines laid down in Section 1 of the Annex to this Decision.

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1 , ELI: http://data.europa.eu/eli/reg/2013/952/oj).

Article 1 Article 1

Article 2 Article 2

Article 3 Article 3

Article 4 Article 4

The specification of the Union’s position to be taken under Articles 1 and 2 shall be conducted in accordance with Section 2 of the Annex.

Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1 , ELI: http://data.europa.eu/eli/reg_del/2015/2446/oj).

This Decision shall enter into force on the date of its adoption.

It shall expire on 31 December 2030 .

Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558 , ELI: http://data.europa.eu/eli/reg_impl/2015/2447/oj).

HAS ADOPTED THIS DECISION: