NoL152/10 OfficialJournaloftheEuropeanCommunities 8.6.74
II
(Actswhosepublicationisnotobligatory)
COMMISSION
COMMISSION DECISION
of8May1974
authorizingtheKingdomofBelgium,theGrandDuchyofLuxembourgandtheKingdom
oftheNetherlandstopostponeraisingtheircustomstariffdutiestothelevelofthoseof
theCommonCustomsTariffasregardsmanufactured tobaccofallingwithintariff
subheadings24.02A,B,CandD
(OnlytheFrenchandDutchtextsareauthentic)
(74/281/EEC)
THECOMMISSION OFTHEEUROPEAN
COMMUNITIES ,
HavingregardtotheTreatyestablishingthe
EuropeanEconomicCommunity,andinparticular
Article26thereof;
Havingregardtotheletterof11March1973by
whichtheKingdomofBelgium,actingonbehalfof
theBeneluxcountries,requestedauthorization to
postponeraisingtheircustomstariffdutieson
manufactured tobaccofallingwithinsubheading
24.02A,B,CandD;
Whereas,pursuanttotheCouncilDecisionof26
July1966(1),theBeneluxStatesshouldhaveapplied
theCommonCustomsTariffdutiestomanufactured
tobaccocomingfromthirdcountriesatfullrate
from1July1968;
Whereas,inviewofthetaxsysteminforceinthe
BeneluxStates,implementation oftheCommon
CustomsTariffdutieswouldhaveinvolvedasub­
stantialincreaseinthetotaltaxburdenon
manufactured tobaccocomingfromthirdcountries
andwouldthushavecausedaconsiderable increase
inthesalespricetoconsumers;whereasthiswould
haveimpededimportationofmanufactured tobacco
fromthirdcountriestotheBeneluxStates;Whereastheconsequencesspecifiedabovecannotbe
avoidedbymeansofageneralreductioninexcise
dutiesontherelevantproductssincesuchare­
ductionwouldhaveseriousimplications for
budgetaryrevenue;whereasitcanthereforebe
acceptedthattheBeneluxStatesarefacedwith
specialdifficulties;
WhereastheCouncilhasadoptedaDirective(2)
ontaxesotherthanturnovertaxesaffectingthe
consumptionofmanufactured tobaccowhoseobject
istheprogressiveharmonization ofexistingdutieson
theseproducts;whereas,althoughthedifficulties
facingtheBeneluxcountriescouldberemovedby
implementation ofthatDirective,thiswillnotbe
thecaseduringtheperiodfrom1July1974to30
June1975whichformsthefirststageofthe
harmonization whichistheobjectoftheDirective;
whereasitisalsohighly,possiblethat,ata
subsequentstage,theCouncilwillmakesubstantial
changestotheCommonCustomsTariffdutieson
therelevantproducts;whereasapplicationofa
measureofderogationsuchastheauthorization
providedforbyArticle26oftheTreatycanbe
grantedonlyforalimitedperiod;whereastheperiod
ofvalidityoftheauthorizationgrantedunderArticle
26shouldthereforebelimitedto30June1975;
Whereasinviewofthenatureofthedifficulties
facedbytheMemberStatesinquestion,this
(*)OJNo165,21.9.1966,p.2971/66. (2)OJNoL303,31.12.1972,p.1.

8.6.74 OfficialJournaloftheEuropeanCommunities NoL152/11
postponeraisingtheircustomstariffdutiestothe
levelofthoseoftheCommonCustomsTarifffor
manufactured tobaccofallingwithinsubheadings
24.02A,B,CandD,importedfromthirdcountries
intothesaidMemberStatesfordirectconsumption .Decisionshouldapplyonlytoproductsimported
fromthirdcountriesintothoseMemberStatesfor
directconsumption ;
Whereasimportsofmanufactured tobaccocovered
bythisDecisionandimportswhichmaybeeffected
underotherauthorization donotrepresent,forthe
KingdomofBelgium,theGrandDuchyof
LuxembourgandtheKingdomoftheNetherlands ,
morethan5%ofthetotalvalueoftheimportsfrom
thirdcountriesinthecourseofthelastyearfor
whichstatisticsareavailable,Article2
ThisDecisionisaddressedtotheKingdomof
Belgium,theGrandDuchyofLuxembourgandthe
KingdomoftheNetherlands .
HASADOPTEDTHISDECISION :
Article1
From1July1974to30June1975,theKingdom
ofBelgium,theGrandDuchyofLuxembourgand
theKingdomoftheNetherlandsareauthorizedtoDoneatBrussels,8May1974.
FortheCommission
ThePresident
Francois-Xavier ORTOLI