ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(74)558
Vol.1974/0095

Disclaimer
Conformément aurèglement(CEE,Euratom)n°354/83duConseildu1erfévrier1983
concernantl'ouvertureaupublicdesarchiveshistoriquesdelaCommunauté économique
européenneetdelaCommunautéeuropéennedel'énergieatomique(JOL43du15.2.1983,
p.1),telquemodifiéparlerèglement(CE,Euratom)n°1700/2003du22septembre2003
(JOL243du27.9.2003,p.1),cedossierestouvertaupublic.Lecaséchéant,lesdocuments
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règlement.
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concerningtheopeningtothepublicofthehistoricalarchivesoftheEuropeanEconomic
CommunityandtheEuropeanAtomicEnergyCommunity(OJL43,15.2.1983,p.1),as
amendedbyRegulation(EC,Euratom)No1700/2003of22September2003(OJL243,
27.9.2003,p.1),thisfileisopentothepublic.Wherenecessary,classifieddocumentsinthis
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InÜbereinstimmung mitderVerordnung(EWG,Euratom)Nr.354/83desRatesvom1.
Februar1983überdieFreigabederhistorischen ArchivederEuropäischen
Wirtschaftsgemeinschaft undderEuropäischen Atomgemeinschaft (ABI.L43vom15.2.1983,
S.1),geändertdurchdieVerordnung(EG,Euratom)Nr.1700/2003vom22.September2003
(ABI.L243vom27.9.2003,S.1),istdieseDateiderÖffentlichkeitzugänglich.Soweit
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OMMIS5IONEN FORDBEUROPÆISKE FÆLLESSKABER
KOM (74)558endelig udg.
Bruxelles ,den 25.april 1974
Henstilling omen
Rådsafgørelse
omforhandling afenaftale omfattende etudkast
til etbilag tilDeninternationale Konvention
omforenkling ogharmonisering aftoldprocedurer ,
vedrørende enprocedure forefterfølgende told­
ogafgiftsfri genanskaffelse afvarer .
(forelagt Rådet afKommissionen )
KCM (74)553endelig udg.

Henstilling omen
RADSAFG0RELSE
omforhandlingafenaftaleomfattendeetudkasttiletbilagtilDen
internationale Konvention omforenklingogharmonisering aftoldprocedurer ,
vedrørendeenprocedureforefterfølgende told-ogafgiftsfrigenanskaffelse
afvarer.
BEGRUNDELSE
1.Indledning
1.1IToldsamarbejdsrådet harmanudarbejdeteninternational konvention
omforenklingogharmonisering aftoldprocedurer .
IFællesskabet erdennekonventionomhandletitohenstillinger
omRådsafgørelse (dok.K0M(73)460endeligudg.af28.marts1973>
R/977/73(COMER156)af12.april1973?KOM(73)1240endeligudg.
af25.juli1973-T/72/74(COMER)(ECO)(JUR)af13.februar1974
ogT/115/74(COMER)(ECO)(JUR)af5.marts1974).
Konventionen åbnermulighedfor,atdekontraherende parterkan
angivehvilketellerhvilkebilag,somdeforpligtersigtilat
anvende(konventionensartikel11,stk.4)-
Hertilkommer,athvertbilagbetragtessomensærskiltkonvention
forsåvidtangårspørgsmålet omafstemningiToldsamarbejdsrådet
(konventionensartikel7)•
1.2Toldsamarbejdsrådets PermanentetekniskeKomitéharbesluttet,at
densfremtidigearbejdsprogram skalomfatteudkastettiletbilag
omenprocedureforudførselmedforbeholdomefterfølgendetold-
ogafgiftsfrigenanskaffelseafråvarer(Toldsamarbejdsrådets dok.
20.169af6.december1973).
./•

-2-
Toldsamarbejdsradetssekretariatharindbudtsåvelmedlemsstater '
somikke-medlemsstater oginteresserede internationale organisationer
tilatfremlæggederesbemærkninger ogeventuelleforslagvedrø­
rendeudkastet.
1.3Kommissionen hargennemgåetudkastetmedrepræsentanter framed­
lemsstaterneienadhoc-gruppenedsatafUdvalgetforaktiv
Forædlingmedhenblikpåatfastlæggeenfællesstillingtagenj
denneerblevetmeddeltToldsamarbejdsrådets sekretariat inden
udløbetafdenfastsattefrist(jfr.brevnr.1228af28.januar
1974).
1.4Toldsamarbejdsrådets arbejdsgruppe hargennemgåetdetomhandlede
bilagsudkast .Udkastetsrevideredeteksterblevetgodkendtaf
DenpermanentetekniskeKomitépådens83./84«møde(jfr.Told-
samarbejdsrådets dok.nr.20.400af1.marts1974)'Dette"udkast
tilbilagomenprocedureforefterfølgende told-ogafgiftsfri
genanskaffelse afvarer"eroptagetsombilagtilnærværendebe­
grundelse.Dervilnukunneindledesegentligeforhandlinger i
Toldsamarbejdsrådet vedrørendeudkastet.
2.Hovedtrækkene ibilagsudkastet
Bilagsudkastet erbaseretpåfølgendeelementer:
2.1Dennationalelovgivningideflestestaterindeholderbestemmelser ,
somgørdetmuligtatundgåtold-ogafgiftsbelastning afmaterialer,
somanvendesvedfremstillingen afvarer,derbliverudført.
2.2Reglerneomtoldgodtgørelse (l)ogmidlertidigindførseltilaktiv
forædling(2)gørdetmuligtatindrømmetilbagebetaling eller
suspensionaftoldogimportafgifter vedindførselafudenlandske
varer,deranvendesvedfremstillingen afvarer,derbliverudført.
Procedurenforefterfølgende told-ogafgiftsfrigenanskaffelse er
baseretpåprincippet omfritagelsevedindførslenfortoldogim­
portafgifter .Fritagelsen indrømmesforvarer,dererækvivalente
(l)£fr.dok.K0M(73)460endeligudg.af28.3.1973;R/977/73(COMER156)af
12.4.1973
(2)jfr.dok.KOM(73)830endeligudg.af30.5.1973 •/•

hvadangårkvalitetogmængdemeddevarer,dererblevetanvendt
vedfremstillingen afforædlingsprodukter ,somefterathavevaret
ifriomsætningitoldområdeterblevetendeligtudført.
2.3Adgangtilatbenyttesigafprocedurenkanbetingesaf,atindførslen
afvarersvarendetildevarer,der"blevanvendtvedfremstillingen
afdetidligereudførtevarer,afdekompetentemyndighederansesfor
atværegavnligfordennationaleøkonomi.
2.4Varer,dererfremstilletvedanvendelseafdissetold-ogimport-
afgiftsfritagne varer,kanleverestildetinternemarked.
RækkeviddenafdeskridtFællesskabet skaltagevedforhandlingen af
udkastet
3.1Detfremgårafhovedtrækkene ibilagsudkastet ,atdetomhandleren
toldprocedure ,somkanregnesblandtdehandelspolitiske instrumen­
ter.Eninternational aftaleomdenneprocedurevilderforvære
entold-oghandelsaftale ,somihenholdtilEØF-traktatens artikel
113eromfattetafdenfælleshandelspolitik .DetfølgerafEØF-trak-
tatensartikel113og114iataleneFællesskabeterkompetenttil
atforhandleogafslutteaftalen.
3.2DetfremgårendvidereafEØF-traktatens artikel113,stk.3,at
Kommissionen ,såfremtderindenfordisserammerskalføresfor­
handlinger omaftalermedtredielsnd,retterhenstillingertil
Rådet,sombemyndigerdentilatindlededenødvendigeforhandlinger .

-4-
3.3 Hvad angår forhandlingerne omindholdet afudkastet tilet "bilag
omenprocedure forefterfølgende told-ogafgiftsfri genanskaffelse
afvarer mådetkonstateres ,atdette ikke eracceptabelt forFæl­
lesskabet .Denprocedure ,someromhandlet iudkastet ,gårfordet
første videre enddemuligheder ,somerhjemlet vedfællesskabspro -
ceduren foraktiv forædling (jfr .Rådets direktiv af4«marts 19&9
omharmonisering aflovgivning omaktiv forædling (69/73/^3?)(l).
Proceduren tager således ikke hensyn tiltreprincipper ,somaf
Kommissionen erblevet anset foratvære nødvendige ,nemlig s
-princippet omatdeudførte varer skal være fremstillet iden
virksomhed ,derharrettilfritagelsen­
-princippet omatgenindførslen afvarer skal foretages afdenne
virksomhed og
-princippet omatadgang til atbenytte sigafproceduren erbe­
grænset tilvelbegrundede tilfælde .
Udkastets anvendelsesområde svarer således påingen måde tilanven­
delsesområdet forbestemmelserne omforudgående udførsel idet
ovennævnte rådsdirektiv .
Denmanglende forbindelse mellem dels denperson (fysisle eller juri­
diske ),somudfører forædlingsprodukter ,ogden,somforædler de
råmaterialer ,derernødvendige forfremstillingen afdevarer ,der
skal udføres ,dels denperson ,sonudfører forædl ingsprodulcter og
den ,somindfører varer told-ogafgiftsfrit ,medfører ipraksis
enrisiko for ,atderskabes enslags "varebørs "forudenlandske
varer omfattet affritagelsesbestemmelserne .
Oprettelsen "defacto "afensådan børs ville indebære enslags
generel "clearing "mellem udførslerne ogindførslerne .Somfølge
afdetbetydelige omfang ,anvendelsen afproceduren vilkunne antage ,
vildenvigtigste konsekvens heraf blive ,attoldbeskyttelsen uden
begrundelse blev nedsat ietomfang ,somvanskeligt lader signar-
mere bedømme .Denne betragtning ermeget betydningsfuld idoalle­
rede industrialiserede lande .
Afdisse grunde børdertages etgenerelt forbehold over fordet
udkast ,hvorom derskal forhandles .
(1)EFTnr.L50af8.3.1969 ,s.l

-5-
A.Konklusion
Kommissionen henstillerimedførafEØF-trhktatens artikel113til
Rådetyatdetbemyndigerdentilatforhandle omudkastettilet"bilag
tilDeninternationale Konvention omforenklingogharmonisering af
toldprocedurer ,vedrørendeenprocedureforefterfølgende told-ogafgifts­
frigenanskaffelse afvarer.Underforhandlingerne tagesderhensyntil
"bestemmelserne idirektivet69/73/EØF.

-6-
5-BILAGINDEHOLDENDETIDSPLAN(,jfr.dok.SEC(73)4766af10.decsmbcr197^)
I.BEN/ZVNELSEAFFORSLAGET s
Henstilling omenRådsafgørelse omforhandlingafenaftale
omfattendeetudkasttiletbilagtilDeninternationale Konvention
omforenklingogharmoniseringaftoldprocedurer ,vedrørendeen
procedureforefterfølgende told-ogafgiftsfrigenanskaffelse af
varer.
II.ERDERFORUDSET ENTIDSPLAN?
JSir•
III.KARAKTERIS AFD3TFORUDSETE TIDSPLAN s
Ve.jledende dato,derafKommissionen skønnespassende s
ArbejdetiToldsamarbejdsrådet eralleredebegyndt.
IV.ØNSKETDATOFORs
A.UDTALELSE FRADETEUROPÆISKE PARLAMENT sIntet
B.UDTALELSE FRADETØKONOMISKE OGSOCIALEUDVALG:Intet
C.RÅDETSAFGØRE!.SEsførden10.juni1974(Toldsamarbejdsrådets
mødesfraden10.tilden14.juni1974)

Henstilling omen
Rådsaf gøreise
omforhandling afenaftale omfattende etudkast
til et "bilag tilDeninternationale Konvention
omforenkling ogharmonisering aftoldprocedurer ,vedrørende enproce –
forefterfølgende told–ogafgiftsfri genanskaffelse afvarer
RÅDET FOHDEEUROPÆISKE FÆLLESSKABER HAR
under henvisning tiltraktaten omoprettelse afDeteuropæiske økonomiske
Fællesskab ,særlig artikel 113 ,
linder henvisning tilhenstilling fraKommissionen ,og
udfrafølgende betragtninger s
Afslutning afenaftale omfattende etudkast tiletbilag tilDeninterna­
tionale Konvention omforenkling ogharmonisering aftoldprocedurer vilpå
effektiv måde kunne bidrage tiludviklingen afdeninternationale vareud -
veksling ogisær deninternationale handel j
dennævnte aftale indvirker pådenfælles toldlovgivning ,særlig hvad angår
denfælles toldtarif ^aftalen børtage hensyn tildesærlige krav ,entold-
union stiller «deterafdisse grunde hensigtsmæssigt ,atFællesskabet del­
tager iforhandlingerne omaftalen ^
VEDTAGET s
Eneste artikel
Kommissionen bemyndiges tiliToldssamarbe jdsrådet atføre forhandlinger med
henblik påafslutning afenaftale omfattende etudkast txletbilag til
Deninternationale Konvention omforenkling ogharmonisering a.±toldproce -
durer ,vedrørende enprocedure forefterfølgende told–ogafgiftsfri genan­
skaffelse afvarer .Kommissionen fører forhandlingerne isamrad meddet i
Traktatens artikel 113nævnte udvalg ,derbistar den idette arbejde .
Udfærdiget iBruxelles ,den PS.Rådets vegne
Formand

/Annex
E-8 -DRAFT ANNEX CONCERNING
THE DUTY-FREE REPLACEMENT OFGOODS
INTRODUCTION
,Inmost countries' ,,national legislation contains provision
under which goo'ds used tomake products^for export arenot
requirid tobearduties andtaxes . ' '
i • •
ι ι
Thedrawback procedure andtemporary admission for
processing allow arefund of,orconditional relief from ,import
duties andtaxes tobegranted inrespect offoreign goods used
toobtain exported products .- '
I' ' ' • "V ■. '•'"
Inthecase oftheprocedure ofduty-free replacement of
goods ,-thesubject ofthepresent Annex ,thetechnique employed
istograr texemption from import duties andtaxes forgoods
equivalent tothose which were infree circulation andwere
processed unto products exported fjtrom'the Customs territory .
.:However ,application ofthis procedure may bemade subject
tothecondition that theimportation ofgoods equivalent to .
those incorporated intheproducts previously exported is
regarded bythe competent authorities asbeneficial tothe
national economy . . • •
_•Products manufactured from goods admitted free ofimport
duties and taxes under this procedure may beput onthehome
market .Should they beexported ,theprocedure ofduty-free
replacement ofgoods could again become applicable .

Annex
DEFINITIONS ■______ /
j'octhepurposes ofthisAnnex :
(a)the term "procedure ofduty-free replacement ofgoods "means
the Customs procedure which permits the importation ,free
ofimport duties .aftd taxes ,ofgoods identical indescription
*
quality and technical characteristics with those which were
in!freecirculation andwhich wereprocessed intoproducts
previously exported outright ;
(b)the /term "import duties and taxes "means theCustoms duties
and /allother duties ,taxes ,fees orother charges which are
collected onorinconnexion with theimportation ofgoods ,
but not including fees and charges which are limited in
amount tothe approximate cost ofservices rendered ;
(c)the term "person "means both natural and legal persons ,
unless the context otherwise requires .
PRINCIPLE
1. . ■'Standard
Theprocedure ofduty-free replacement ofgoods shall be
governed bytheprovisions ofthis Annex . .-
FIELD OFAPPLICATION
2. Standard
National legislation shall specify thecircumstances in
which the vprocedure ofduty-free replacement ofgoods may be
granted andkshall laydown therequirements which must bemet .

NotesAnnex
Tnecircumstances in'which theprocedure ofduty-free
replacement ofgoods isallowed maybesetoutingeneral terms
and/or ,indetail .
2.
conditier
incorporated djntheproducts previously exported isregarded by
thecompetent iauthori ties asbeneficial tothenational economy . trie comp
3.Tt-
establis
3.
free cir
previous
shall beegranting oftJjiis procedure)' may .bemade subject tothe
nthat theimportation ofgoods ^equivalent tothose
ebenefit oftheprocedure maybereserved ±opersons
hed intheCustoms territory .
Standard
importation ,goods equivalent tothose which were in
~ulation andwhich were incorporated intheproducts
lyexported inorder toobtain duty-free replacements
shall bejafforded total exemption fromimport duties andtaxes .
Such exemption ohall notapply toany^import duties and/ortaxes
repaid orremitted ontheexportation oftheproducts *
Note ;
■:ν
1.Theexemption from import duties and taxes may begranted
inrespect ofrawmaterials and semi-manufactured products as
well ast©parts equivalent tothose incorporated ,without further
manufacture ,intheproducts exported .
2.Goods such ascatalysts and accelerators orretarders of
chemical reactions which ,onbeing used toobtain products for
exportation with entitlement toduty-free replacement ofgoods ,
disappear entirely orpartially during such use without actually

Annex
being contained inthe products for export ,may betreated asgoods
used toobtain the said products and granted the same exemption
from import duties and taxes .However ,this exemption does not
normal ly
4.
Thextend tomere aids tomanufacture such aslubricants .
/,
! Recommended Practice
1 >
Thje'benefit oftheprocedure ofduty-free replacement of
goods should not bewithheld solely onthe grounds that the
products are exported toaspecific country .
5. Standard
National legislation shall specify the categories of
persons who may receive anauthorization for the duty-free
replacement ofgoods .
•ι
Note
The holder ofanauthorization for the duty-free replacement
ofgoods may betheexporter ,themanufacturer ortheowner of
theexported products . ^
6. ' • Standard
The benefit oftheprocedure ofduty-free replacement of
goods shall begranted where itispossible todetermine the
presence ofthe goods intheexported products .
Note . ■ •
Inorder todetermine the presence ofthe goods inthe
exported products the Customs authorities may carry out controls
during themanufacturing process ormay have recourse tothe
records kept bythe manufacturer ofthe exported products .

Annex
EXPORTATION OPPRODUCTS V/ITHENTITLEMENT TODUTY-FREE REPLACEMENT
OFGOODS
(a) £xPortation oftheproducts
'• • Standard
<•« ■ y
/ g /National legislation shall specify thecircumstances in
ι
whicji prior authority L2required forapplication oftheprocedure'
ofduty-free replacement ofgoods andtheauthorities empowered to
grant such authority .
8. / Recommended Practi.ceM
jPersons whocarry onlarge-scale andcontinuous operations
involving theprocedure ofduty-free replacement ofgoods should
begranted ageneral authority covering such operations .
9. Standard
Thedescription ,quality ,technical characteristics and
quantity !ofthevarious goods which were infree circulation and
were contained intheproducts exported with entitlement toduty-
I
free replacement ofgoods shall bedetermined bythecompetent
authorities onthe basis ofthe actual conditions under which
those products were obtained .
10. Recommended Prnctice
Indetermining thequantities ofthevarious goods contained
intheproducts forexportation with entitlement toduty-free
replacement ofgoods ,thecompetent authorities -Should make
allowance for losses and irrecoverable waste deriving from the
manufacturing process .
\

Annex
11 . , Recommandera Prjotice
IWhere products tobeexported with entitlement toduty-free
replacement ofgoods have reasonably constant characteristics and
are obtained under clearly defined technical conditions ,the
competent authorities should establish standard quantity scales
for (the various goods contained inthe -exported products .
b)Declaration for exportation with entitlement toduty-free
replacement ofgoods
12. Standard
National legislation shall specify .theconditions under
which products for exportation with entitlement toduty-free
replacement ofgoods shall beproduced atthecompetent Customs
officb and aGoods declaration (outwards )shall belodged .
Note
Na
relating:ional legislation mayprovide that the Goods declaration
totheexportation oftheproducts must contain the
particulars necessary toenable the Customs todetermine the
i. I-quantities ofthevarious goods forwhich exemption from import
l-li > '"«H ; .■ 1■duties and taxes will beclaimed .
i•} Recommended Practice
Whore thecompetent authorities have notbeen able togive
aruling onanapplication toreplace goods duty-free ,the
declarant should beauthorized toexport theproducts concerned
without delay provided that theconditions p^esdribed aremet
andwithout prejudice tothefinal decision.' '•'11 '1■
ij<i J**1(ii ' 1
il Iy ■ iii
I '>ιIΗ 1 ι
!M . 'I Ii•

Annex
14 .Recommended Practicâ
Thenational forms used fortheexportation ofproducts
with entitlement toduty-free replacement ofgoods should be
harmon zedwith the Goods declaration (outwards ).
(c) ication^of ^pr?yoduc 15exported with entitlement to
2fg°ods
15.Recommended Practice
Attherequest ofthe declarant ,andforreasons which
V
they ddiem valid ,theCustom :authorities should ,sofar as
possible ,allow products forexportation with entitlement to
duty-fiee replacement ofgoods tobeverified onprivate
premises ,theexpenses entailed bysuch verification being borne
bythe declarant .
destinations ofproducts exported with entitlement
toduty-free replacement ofgoods
16 . Recommended Practice
Provision should bemade topermit products forexportation
with entitlement toduty-free replacement ofgoods tobeplaced
infree (ports orfree zones .
17. Recomirtended Prncticë
Provision should bemade topermit products forexportation
with entitlement toduty-free replacement ofgoods tobeplaced
inaCustoms warehouse with aview tosubsequent exportation .

Annex
(e)Cert ification_of_exportn t.ion with entitlement to_duty-f ree
replacement ofgoods
18. ! Standardil/ . .~
Where products have been exported with' entitlement toduty-
iree rep
/
the decllacement ofgo^ds ,the Customs authorities shall issue to
arant adocument establishing JtIs entitlement toimport ,
without .payment ofimport duties and taxes ,goods equivalent to
those wljiich were infree circulation andwhich were contained
inthe products inquestion .
Note
The document issued tothe declarant may consist ofacopy ,
duly certified bythe Customs ,ofthe declaration forexportation
i : I
with entitlement toduty-free replacement ofgoods ,ormay be
made out onanappropriate form .
IMPORTATION OFGOODS
19. Standard
. 11 '
National legislation shall specify the conditions under which
goods which may beadmitted free ofimport duties and taxes under
theduty-free replacement ofgoods procedure shall beproduced at
thecompetent Customs office and aGoods declaration shall be
lodged .
Note
National legislation may provide that the Goods declaration
must contain theparticulars necessary forauthorizing exemption
from import duties and taxes and that thedbcument(s )issued by
the .Customs authorities must beproduced insupport ofthat
( I 1 .1,.;declaration i

Annex
20. / 1 Standard
Thecompetent authorities shall ,fixwith dueregard tothe
commercial circumstances the time limit for the importation of
goods v/
21 .yLchmaybeadmitted free ofimport duties andtaxes .
1 rt vStandard
Provision shall bemade topermit goods which maybeadmitted
free ofimport duties and taxes tobeimported through aCustoms
office other than that through which theproducts were exported .
22. Standard
Provision shall bemade topermit goods which maybeadmitted
free ofimport duties and taxes tobeimported inone ormore
consignments .
23.Standard
:Provision shall bemade topermit goods covered byseveral
documents establishing entitlement toimport replacement goods
duty-free tobe .imported inoneconsignment .
24 Standard
Provision shall bemade topermit goods which maybe
admitted free ofimport duties andtaxes tobeimported from a
country other than that towhich theproducts were exported .
«
25. Rccommendcd Pract.ice
provision should bemadetopermit goods which maybe
admitted free ofimport duties andtaxes tobeimported bya
person other than theexporter oftheproaucts ,subject to
compliance with theconditions laid down bytheCustoms
authorities .

Annex
26. / Recoir.mcnciorì Proctice
IAtthe request ofthe declarant ,and for reasons deemed to
bev^lid ,theCustoms authorities should ,asfaraspossible ,
allow goods which may beadmitted free ofimport duties and
taxes tobeverified onprivate premises ,the expenses entailed
! * *
bysuch verification'' being borne bythe declarant .
27 . Standa rd
National legislation shall specif.' the Customs treatment
applicable when products which have been exported under the
procedure forduty-free replacement ofgoods are re-imported .
i
/
INFORMATION CONCERNING THE PROCEDURE OFDUTY-FREE REPLACEMENT
OFGOODS
Standard 28 .
ThpCustoms authorities shall ensure that all relevant
information regarding theprocedure ofduty-free replacement
ofgoods lisreadily available toanyperson interested .
C7
V
\