Judgment_paragraph 12 · Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland (C-305/03)

12Detailed rules for the implementation of the Customs Code are set out in Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92 (OJ 1993 L 253, p. 1), as amended by Commission Regulation (EC) No 993/2001 of 4 May 2001 (OJ 2001 L 141, p. 1). The relevant provisions of that regulation are as follows:‘Article 576...3.Total relief from import duties shall be granted for the following:(a) works of art ... as defined in “Annex I” of Directive [77/388], imported for the purposes of exhibition, with a view to possible sale;(b) goods other than newly manufactured ones imported with a view to their sale by auction....’‘Article 5821. Where goods placed under the arrangements in accordance with Article 576 are discharged by their entry for free circulation, the amount of the debt shall be determined on the basis of the elements of assessment appropriate to these goods at the moment of acceptance of the declaration for free circulation....’