210 OfficialJournaloftheEuropeanCommunities
29.10.71 OfficialJournaloftheEuropeanCommunities NoL243/27
COUNCILDECISION
of18October1971
amendingtheDecisionof29September1970ontheAssociationoftheOverseasCountries
andTerritorieswiththeEuropeanEconomicCommunity
(71/353/EEC)
Article2
Thefollowingtextshallbesubstitutedforthepresent
textofArticle26oftheDecisionof29September1970:
'TheprovisionsofthisTitleandofAnnexesV,VI,
VIIandXshallapplyalsototheFrenchoverseas
departments.'
ArticlesTHECOUNCILOFTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,andinparticularArticle136
thereof;
HavingregardtotheInternalAgreementontheFinanc­
ingandAdministration ofCommunityAidsignedat
Yaoundeon29July1969,andinparticularArticle1
thereof;
WhereastheCouncilDecisionof29September19701
ontheAssociationofOverseasCountriesandTerritories
withtheEuropeanEconomicCommunitydidnotlay
downthefiscalandcustomsarrangementsapplicableto
contractsfinancedbytheCommunityintheAssociated
OverseasCountriesandTerritoriesandtheFrenchover­
seasdepartments;
Whereas,thenecessaryprovisionshavingsincebeen
drawnup,itisadvisabletoincorporatetheminthatDe­
cision,AnnexX,thetextofwhichisannexed,shallbeaddedto
theDecisionof29September1970.
Article4
TheprovisionsofthisDecisionshallbeapplicabletothe
performanceofallcontractsfinancedbytheCommunity
andconcludedonorafter1January1972.
Article5
HASDECIDEDASFOLLOWS :ThisDecisionshallbepublishedintheOfficialJournal
oftheEuropeanCommunities .
Article1
DoneatLuxembourg,18October1971.Thefollowingtextshallbesubstitutedforthepresent
textofArticle24oftheDecisionof29September1970:
'Thefiscalandcustomsarrangements applicablein
theAssociatedOverseasCountriesandTerritories
tocontractsfinancedbytheCommunityarelaid
downinAnnexX.'FortheCouncil
ThePresident
A.MORO
1OJNoL282,28.12.70,p.83.

OfficialJournaloftheEuropeanCommunities 211
ANNEX
concerningthefiscalandcustomsarrangementsapplicable,intheAssociatedOverseasCountriesand
Territories,tocontractsfinancedbytheCommunity
.Article!
ContractsfinancedbytheCommunityshallnotbesubject,inthebeneficiaryAssociatedOverseas
CountryorTerritory,toexistingorfuturestamporregistrationdutiesorfiscalchargeshavingequi­
valenteffect.
Article2
1.Contractsforresearch,inspectionorsupervisionfinancedbytheCommunityshallnot,inthebenefi­
ciaryOverseasCountryorTerritory,giverisetoturnovertax.
2.Profitsarisingfromcarryingoutcontractsforworks,research,inspectionorsupervisionfinancedby
theCommunityshallbetaxableaccordingtotheinternalfiscalarrangementsoftheAssociatedOver­
seasCountryorTerritoryconcerned,providedthatthenaturalorlegalpersonswhohavecarriedthem
outhave,inthatCountryorTerritory,apermanentplaceofbusinessorthecontractstakelongerthan
sixmonthstocarryout.
Article3
~1.TheimportationintothebeneficiaryAssociatedOverseasCountryorTerritoryofproductsforcon­
sumptionorusewithoutfurtherprocessingforthepurposeoffulfillingsupplycontractsfinancedbythe
Communitywhichhavebeenconcludedfollowinganinternationalcallfortenders,shallbefreeofcus­
tomsdutiesortaxesandimportchargesotherthanthoseconstitutingremunerationfortheprovisionof
services.
2.When,followinganinternationalcallfortenders,asupplycontractfinancedbytheCommunityis
awardedtoanindustrialundertakingfromtheFrenchRepublicorfromtheKingdomoftheNether­
lands,whichisestablishedintheAssociatedOverseasCountryorTerritoryconcerned,thatcontract
shallbeconcludedonthebasisofthe'ex-factoryprice*forthesuppliesillquestion,plustheinternalfis­
calchargesapplicabletosuchsuppliesintheAssociatedOverseasCountryorTerritoryconcerned.
Article4
Purchasesoffuels,lubricants,hydrocarbonbindingagentsand,ingeneral,ofallmaterialsusedforpro­
jectsfinancedbytheCommunityshallbeconsideredtohavebeenmadeontheinternalmarketand.
shallbesubjecttothefiscaltreatmentprescribedbythelawsofgeneralapplicationinthebeneficiary
AssociatedOverseasCountryorTerritoryconcerned.
Article5
Undertakingswhichneedtoimportspecializedequipmentforthepurposeofcarryingoutworkscon­
tractsshall,inrespectsofthatequipment,beentitled,onapplicationandforaperiodexpiringthree
monthsafterthefinalacceptanceoftheworks,tothetemporaryadmissiontreatmentlaiddownbythe
lawsinforceintheAssociatedOverseasCountryorTerritoryconcerned.
Articled
TheimportationintothebeneficiaryAssociatedOverseasCountryorTerritoryonatemporarybasisof
specializedequipmentrequiredforcarryingouttasksspecifiedinacontractforresearch,inspectionor
supervisionshallbefreeofcustomsdutiesandtaxesandimportchargesotherthanthoseconstituting
remunerationfortheprovisionofservices.
Article7
Theimportationofpersonaleffectsandgoods,excludingmotorvehiclesforpersonaluse,bynatural
personsresponsibleforcarryingouttasksspecifiedinaresearch,inspectionorsupervisioncontract
shallbefreeofcustomsdutiesandtaxesandimportchargesotherthanthoseconstitutingremuneration
fortheprovisionofservices,onconditionthatpersonaleffectsandgoodshavebeeninuseatleastsix
monthsandthattheyareimportedwithinfourmonthsofthosepersonstakinguptheirdutiesinthe
AssociatedCountryorTerritoryconcerned.
Articles
AnymatternotcoveredbythisDecisionshallbegovernedbythelawsoftheOverseasCountryorTer­
ritoryconcerned.
Articled
Theforegoingprovisionsshallbeapplicableinrespectoftheperformanceofallcontractsfinancedby
theCommunityandconcludedonorafterthedateofentryintoforceofthisDecision.