NoL256/22 13.9.73 OfficialJournaloftheEuropeanCommunities
II
(Actswhosepublicationisnotobligatory)
COMMISSION
COMMISSION DECISION
of29June1973
authorizingtheKingdomofBelgium,theGrandDuchyofLuxembourgandthe
KingdomoftheNetherlandstopostponeraisingtheircustomstariffdutiesto
thelevelofthoseoftheCommonCustomsTariffasregardsmanufactured
tobaccofallingwithintariffsubheadingsNos24.02A,B,CandD
(OnlytheFrenchandDutchtextsareauthentic)
(73/281/EEC)
THECOMMISSION OFTHEEUROPEAN
COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,andinparticularArticle26
thereof;Whereastheconsequences specifiedabovecannotbe
avoidedbymeansofageneralreductioninexcise
dutiesontherelevantproductssincesuchareduction
wouldhaveseriesimplicationsforbudgetaryrevenue;
whereasitcanthereforebeacceptedthattheBenelux
Statesarefacedwithspecialdifficulties ;
Havingregardtotheletterof15February1973by
whichtheGrandDuchyofLuxembourg ,actingon
behalfoftheBeneluxcountries,requestedauthoriza­
tiontopostponeraisingtheircustomstariffdutieson
manufactured tobaccofallingwithinsubheadingsNos
24.02A,B,CandD;
Whereas,pursuanttotheCouncilDecisionof26July
1966(1),theBeneluxstatesshouldhaveappliedthe
CommonCustomsTariffdutiestomanufactured
tobaccocomingfromthirdcountriesatfullratefrom
1July1968;
Whereas,inviewofthetaxsysteminforceinthe
Beneluxstates,implementation oftheCommon
CustomsTariffdutieswouldhaveinvolvedasubstan­
tialincreaseinthetotaltaxburdenonmanufactured
tobaccocomingfromthirdcountriesandwouldthus
havecausedaconsiderableincreaseinthesalesprice
toconsumers ;whereasthiswouldhaveimpeded
importationofmanufactured tobaccofromthirdcoun­
triestotheBeneluxStates;WhereastheCouncilhasadoptedaDirective(2)on
taxesotherthanturnovertaxesaffectingtheconsump­
tionofmanufactured tobaccowhoseobjectisthe
progressiveharmonization ofexistingdutiesonthese
products;whereas,althoughthedifficultiesfacingthe
Beneluxcountriescouldberemovedbyimplementa­
tionofthatDirective,thiswillnotbethecaseduring
theperiodfrom1July1973to30June1974which
formsthefirststageoftheharmonization whichisthe
objectoftheDirective;whereasitisalsohighly
possiblethat,atasubsequentstage,theCouncilwill
makesubstantialchangestotheCommonCustoms
Tariffdutiesontherelevantproducts;whereasappli­
cationofameasureofderogationsuchastheauthori­
zationprovidedforbyArticle26oftheTreatycanbe
grantedonlyforalimitedperiod;whereastheperiod
ofvalidityoftheauthorizationgrantedunderArticle
26shouldthereforebelimitedto30June1974;
(')O)No165,21.9.1966,p.2971/66. (')OJNoL..}(>.},12.1972,n.I.

13.9.73 OfficialJournaloftheEuropeanCommunities NoL256/23
KingdomoftheNetherlandsareauthorizedtopost­
poneraisingtheircustomstariffdutiestothelevelof
thoseoftheCommonCustomsTariffformanufac­
turedtobaccofallingwithinsubheadingsNos24.02A,
B,CandD,importedfromthirdcountriesintothe
saidMemberStatesfordirectconsumption .Whereasinviewofthenatureofthedifficultiesfaced
bytheMemberStatesinquestion,thisdecision
shouldapplyonlytoproductsimportedfromthird
countriesintothoseMemberStatesfordirect
consumption ;
Whereasimportsofmanufactured tobaccocoveredby
thisDecisionandimportswhichmaybeeffected
underotherauthorization donotrepresent,forthe
KingdomofBelgium,theGrandDuchyofLuxem­
bourgandtheKingdomoftheNetherlands ,more
than5%ofthetotalvalueoftheimportsfromthird
countriesinthecourseofthelastyearforwhichstatis­
ticsareavailable;Article2
ThisdecisionisaddressedtotheKingdomof
Belgium,theGrandDuchyofLuxembourgandthe
KingdomoftheNetherlands .
DoneatBrussels,29June1973.
FortheCommissionHASADOPTED THISDECISION :
Article1
ThePresident
Frangois-Xavier ORTOLIFrom1July1973to30June1974,theKingdomof
Belgium,theGrandDuchyofLuxembourgandthe