I move amendment No. 32:
In page 16, to delete lines 35 to 38 and to substitute:
"(b) any costs in respect of commission, packing, transport and insurance incidental to the delivery of the goods—
(i) at the place within the State, indicated on the consignment note or other document necessary for the purposes of their importation, to which the goods are consigned, or
(ii) if no such place is so indicated, at the place of first transfer within the State of the cargo of which the goods consist or form part.".
The purpose of this amendment is twofold. First, the proposed new wording conforms more closely with the relevant terms of the Sixth Directive, Article 11 (B) (3) (b). Secondly, it replaces the term "up to the time of importation" in relation to costs incidental to the importation of goods. It is considered, on review, that the time of importation may be imprecise and, accordingly, that the use of this term would not lend itself to efficient administration.