OfficialJournaloftheEuropeanCommunities
NoL58/14 OfficialJournaloftheEuropeanCommunities 8.3.69
COUNCILDIRECTIVE
of4March1969
ontheharmonisation ofprovisionslaiddownbylaw,regulationoradministrative
actionfordeferredpaymentofcustomsduties,chargeshavingequivalenteffectand
agriculturallevies
(69/76/EEC)
WhereasinallMemberStatesthereareprovisions
laiddownbylaw,regulationoradministrative action
fordeferredpaymentofcustomsduties,charges
havingequivalenteffectoragriculturalleviesduein
respectofgoodswhicharesubjectofacustoms
declarationentailingaliabilitytomakepayment
thereof;
Whereascertaindifferencescontainedinthose
provisionscouldleadtodeflectionoftradeandof
customsreceiptsifpersistingafterthecustomsunion
hasbeenfullyachieved;
Whereassuchprovisionsdirectlyaffectthe
establishmentandoperationofthecommonmarket;
Whereasprovisionshouldbemadeforpaymentof
theamountduetotheCustomstobedeferred;
whereasaconvenientsolution,applicableinall
MemberStates,wouldbeastandardtimelimitfor
paymentofanaverageofthirtydays;
Whereasitisexpedienttoprovidethatfurther
paymentfacilitiesmaybeaccordedonlyuponthe
sametermsasareappliedinlikecircumstances on
themoneyorcapitalmarketintheStateconcerned;THECOUNCILOFTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishingthe
EuropeanEconomicCommunity ,andinparticular
Article100thereof;
HavingregardtotheproposalfromtheCommission ;
HavingregardtotheOpinionoftheEuropean
Parliament 1;
HavingregardtotheOpinionoftheEconomicand
SocialCommittee 2;
WhereastheCommunityisbaseduponacustoms
union;
Whereastheestablishment ofthecustomsunionis
governedinthemainbyChapterIofTitleIofPart
TwooftheTreaty;whereasthatChaptercontainsa
seriesofspecificprovisionsdealing,inparticular,
withtheeliminationofcustomsdutiesbetween
MemberStates,theestablishment andprogressive
introduction ofaCommonCustomsTariffandthe
autonomousalterationorsuspensionoftheduties
therein;whereas,whileArticle27providesthat
MemberStatesshall,beforetheendofthefirststage
andinsofarasmaybenecessary,takestepsto
approximate theirprovisionslaiddownbylaw,
regulationoradministrative actioninrespectof
customsmatters,thatArticledoesnotempowerthe
institutionsoftheCommunitytoissuebinding
provisionsinthatfield;whereashowever,athorough
examinationundertakenjointlywithMemberStates
hasshowntheneedincertainfieldsfordecision,by
bindingactsoftheCommunity,uponmeasures
essentialfortheintroductionofcustomslegislation
whichwillensureuniformapplicationofthe
CommonCustomsTariff;HASADOPTED THISDIRECTIVE :
Article1
ThisDirectiveshallapplyonlytogoodswhichare
thesubjectofacustomsdeclarationentailinga
liabilitytopaycustomsduties,chargeshaving
equivalenteffectoragriculturallevies.
Article2
1OJNoC55,5.6.1968,p.34.
sOJNoC58,13.6.1968,p.7.Thepersonliabletomakepaymentshallathis
requestbegranted,freeofinterest,subjecttothe

90 OfficialJournaloftheEuropeanCommunities
2.Wherethenumberofdaysintheperiod
referredtoinparagraph1isanunevennumber,the
numberofdaystobedeductedshallbeequaltoone­
halfoftheevennumberimmediatelybelowthat
unevennumber.
3.Theperiodreferredtoinparagraph1shallnot
extendbeyondthetimelimitforpaymentreferredto
inArticle2.
'Article5givingofanappropriatesecurityandinaccordance
withtheprovisionslaiddownbynationallaw,
regulationoradministrative action,defermentof
paymentofcustomsduties,ofchargeshaving
equivalenteffectandofagriculturalleviesduein
respectofthegoodsreferredtoinArticle1.
Defermentofpaymentmayinvolvesuchpersonin
certainexpenses.
SubjecttoArticles3,4and5,thetimelimitfor
paymentshallbefixedatthirtydaysandshallbe
calculatedfromthedateonwhichtheamountsdue
areenteredintheaccountsoftheauthority
responsibleforcollectionthereof,suchdatebeingnot
morethandwodaysafterthedayonwhichremoval
ofthegoodswasauthorised .
Subjecttothesamereservationasthatcontainedin
thesecondparagraph,where,inaMemberState,the
timelimitforpaymentapplicableasat1July1967
wasshorterorlongerthanthirtydays,thatMember
Stateshallbealloweduntil31December1970to
bringthattimelimitintolinewiththeprescribed
timelimitofthirtydays;from1October1969,
however,thetimelimitshallnotexceedforty-five
days.Ifthedateforpayment,determinedinaccordance
withArticles2,3or4,fallsonanon-workingday,
thetimelimitforpaymentshallbeextendeduntilthe
firstworkingdayfollowingthatdate.
Article6
WhereaMemberStategrantsfurtherpayment
facilitiesinadditiontothedefermentofpayment
referredtoinArticles1to5,theexpensesborneby
thepersonliabletomakepayment,andinparticular
anyinterest,mustbecalculatedinsuchawaythat
theamountsareequivalenttothosewhichwouldbe
chargedforthispurposeonthemoneymarketor
financialmarketintheStateconcerned .Article3
Article7
TheMemberStatesshallbringintoforcenotlater
than1October1969themeasuresrequiredto
complywiththisDirective.1.Whereimporttransactionseffectedduringany
particularperiodaredealtwithtogethersoastogive
risetoonlyoneentryintheaccountsattheendof
thatperiodbytheauthorityresponsibleforcollecting
payment,thetimelimitforpaymentreferredtoin
Article2shallbereducedbyanumberofdaysequal
toone-halfofthenumberofdaysinthatperiod.
2.Wherethenumberofdaysintheperiod
referredtoinparagraph1isanunevennumber,the
numberofdaystobedeductedshallbeequaltoone­
halfoftheevennumberimmediatelybelowthat
unevennumber.
3.Theperiodreferredtoinparagraph1shallnot
extendbeyondthetimelimitforpaymentreferredto
inArticle2.Article8
EachMemberStateshallinformtheCommission of
theprovisionsitismakinginimplementation ofthis
Directive .
TheCommission shallcommunicate theinformation
totheotherMemberStates.
Article9
Article4
ThisDirectiveisaddressedtotheMemberStates.
DoneatBrussels,4March1969.1.Wherethepaymentfacilitiesreferredtoin
Article2aregrantedgloballyinrespectofanumber
ofcustomsdeclarationsforwhichentrieshavebeen
madeintheaccountsduringanygivenperiod,the
timelimitforpaymentreferredtoinArticle2shall
becalculatedwitheffectfromtheendofthatperiod
andshallbereducedbyanumberofdaysequalto
one-halfofthenumberofdaysinthatperiod.FortheCouncil
ThePresident
G.THORN