NoL341/10 OfficialJournaloftheEuropeanCommunities 12.12.73
REGULATION (EEC)No3335/73OFTHECOMMISSION
of10December 1973
onthemovementofgoodsobtainedintheCommunityunderaprocedurefor
thesuspensionordrawbackofcustomsdutiesorotherimportcharges
tionifthoseproductshavebeenwhollysubjectedto
theappropriatecustomsdutiesintheCommon
CustomsTariff;
Whereasforthesereasonsthelevy,onwhichadmis­
sionofthegoodstothebenefitoftheCommunity
systemwillbedependent ,shouldbeassessedonthe
dutiesoftheCommonCustomsTarifforoftheECSC
unifiedtariffinrespectoftheproductsincorporated
intothemanufactureoftheaforesaidgoodsonwhich
productsthecustomsdutiesorimportchargeshaving
equivalenteffectwhichwereapplicabletotheminthe
Community asoriginallyconstitutedorinanew
MemberStatehavenotbeenleviedorwhichhave
benefitedfromatotalorpartialdrawbackofsuch
dutiesorcharges;
Whereasthreefurtherreductionsof20%ofthe basic­
dutiestakeeffectrespectivelyon1January1975,1
January1976and1July1977;THECOMMISSION OFTHEEUROPEAN
COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ;
HavingregardtotheTreaty(')concerningtheAcces­
sionoftheKingdomofDenmark,Irelandandthe
UnitedKingdomofGreatBritainandNorthern
IrelandtotheEuropeanEconomicCommunityand
theEuropeanAtomicEnergyCommunity ;
HavingregardtotheAct(2)concerningtheCondi­
tionsofAccessionandtheAdjustments totheTrea­
tiesandinparticularArticle45(2)thereof;
Whereasitisnecessarytodeterminetheconditions
underwhichgoodsobtainedintheCommunityunder
aprocedureforthereliefordrawbackofcustoms
dutiesorotherimportchargesmaybenefitfromthe
CommunitysystemintradebetweentheCommunity
asoriginallyconstitutedandthenewMemberStates
andbetweenthenewMemberStatesthemselves ;
Whereastheadmissionofthesaidgoodstothe
benefitoftheCommunitysystemrisksthefalsifica­
tionoftheconditionsofcompetitionintheCommon
Market,insofarastheproductsincorporatedinto
theirmanufacture arethirdcountryproducts,unless
thatadmissionissubjectedtothecollectionofalevy
aimedatcompensating theeffectsofthatsystem;
Whereasalthoughtheriskisnotofakindseriouslyto
affecttheissueaslongasthetariffreductionintrade
betweentheCommunityasoriginallyconstitutedand
thenewMemberStatesandbetweenthenewMember
Statesthemselvesdoesnotexceed20%ofthebasic
dutiesthissituationwillchangewiththeadditional
reductionof20%whichwillapplyinsuchtradeas
from1January1974;
Whereas,leavingasidethespecialtarifftreatment
resultingfromtheAgreementconcludedbetweenthe
Community andcertainthirdcountriesgoods
obtainedfromtheincorporation ofproductsfrom
otherthirdcountriesmayonlybeputintofreecircula­Whereasthepercentageforthecompensatory levy
mustbefixedatafigurecorresponding tothepercen­
tagetariffreductionapplied;
Whereasitisnotnecessarytoprovideforthecollec­
tionofthecompensatory levyinrespectofproducts
forwhichprovisionismadeforthetotalorpartial
eliminationofcustomsdutiesandimportcharges
havingequivalenteffectunderAgreementsconcluded
betweentheCommunityandcertainthirdcountries
whensuchproductsareincoiporatedintothemanu­
factureofgoodsunderaprocedureforthereliefor
drawbackofcustomsduties;
WhereastheProtocolstotheAgreementsconcluded
betweentheCommunityandtheEFTAcountrieslay
downaspecialtimetablefortheprogressiveabolition
ofcustomsdutiesonimportsintotheCommunityof
productsfallingwithinChapters48or49ofthe
CommonCustomsTariff(excludingheadingNo
48.09);whereastheUnitedKingdomandDenmark
progressively restorethecustomsdutiesoneachof
suchproductsinsuchawaythatby1July1977a
uniformprotectionwillhavebeenreachedforsuch(!)OfNoL73,27.3.1972,p.5.
(-)OÌNoL73,27.3.1972,p.14.

12.12.73 OfficialJournaloftheEuropeanCommunities . NoL341/11
goodsimportedintotheCommunity ;whereasin
ordertoavoidtradedistortionthecompensatory levy
tobecollectedoneachofthesaidproductsincorpor­
atedintothemanufacture ofgoodsobtainedinthe
Communityunderaprocedureforthereliefordraw­
backofcustomsdutiesmustbecalculatedaccording
tothelevelofthecustomsduties,moreorlessiden­
ticaltothatwhichwillapplyasfrom1July1977in
respectofthesaidproductsintheCommunity ;
whereasthelevelofthesedutiesisapproximately two
thirdsoftheratesofdutiesintheCommonCustoms
Tariffforthesamegoods;Whereasasregardsagriculturalproductssubjectboth
tocustomsdutiesandotherimportchargesprovided
forunderthecommonagriculturalpolicythecompen­
satorylevycalculatedonthedutiesoftheCommon
CustomsTariffandthecompensatory levycorres­
pondingtothetotalamountsuspendedordrawnback
areappliedconcurrently ;
Whereasthesubjectiontoaminortreatmentundera
procedureforreliefordrawbackofcustomsdutiesin
oneMemberStateofthirdcountrygoodsdestinedfor
anotherMemberStatesolelytodistorttheprovisions
inrespectofcustomsdutiesandimportcharges
havingequivalenteffectorothermeasuresofcommer­
cialpolicywhichapplytosuchgoodsmustbe
avoided;
WhereastheCommissionwillfollowcloselythedeve­
lopmentoftradeintheaforesaidgoodsandwillbe
readytotakeadequatemeasuresiftheprocedures
underwhichanysuchgoodsbenefitfromtheCommu­
nitysystemcausedifficulties ,Whereasinordertoavoidcompetitionbetween
Communityproccssersbeingaffected,itisnecessary
toprovideforthenon-application ofthecompensa­
torylevyinallcaseswhenproductswhichbenefit
fromspecialarrangements onimportationintoa
MemberStatebecauseoftheiroriginorwherethey
havecomefrom,areworkedorprocessedinanother
MemberStatenotgrantingthosespecialarrange­
ments;
HASADOPTED THISREGULATION :
TITLEIWhereas,inrespectofagriculturalproductsliableto
agriculturalleviesandotherimportchargesprovided
forunderthecommonagriculturalpolicyandcertain
goodsprocessedfromagriculturalproducts,thefact
thatthegoodsareobtainedintheCommunityunder
aprocedureforthereliefordrawbackoftheselevies
orchargesisincompatible withtheapplicationofthe
systemofcompensatory amountslaiddowninArticle
55oftheActofAccession ;GENERAL
Article1
Whereastheremustbeamethodtordeterminingthe
calculationofthecompensatory levyforproducts
fallingwithinacommonorganizationofthemarkets
intheCommunity aswellasprocessedagricultural
productssubjecttospecificregulationsfollowingthe
settingupofthecommonagriculturalpolicywhen
suchproductsareincorporatedintothemanufacture
ofgoodswhichfallneitherunderAnnexIIofthe
TreatyofRomenorunderRegulationNo170/
67/EECand(EEC)No1059/69underaprocedurefor
thereliefordrawbackoftheappropriatecharges;I.GoodsobtainedinaMemberStateandinthe
manufacture ofwhichhavebeenincorporated
productsonwhichhavenotbeencharged
—customsdutiesandchargeshavingequivalent
effect;
—compensatory amountsasprescribedinArticle55
oftheActofAccession ;
—agriculturalleviesandotherimportcharges
providedforunderthecommonagricultural
policy
whichwereapplicabletotheminthatMemberState,
orwhichhavebenefitedfromatotalorpartialdraw­
backofsuchduties,charges,amounts,agricultural
leviesorotherimportchargesshall,insofaras
Community provisionsincertainsectorsdonot
prohibitthefreecirculationwithintheCommunityof
suchgoods,benefitfromtheCommunitysystem
undertheconditionsofthisRegulationonimporta­
tionintoanotherMemberSr.ite.Whereas,insotaras,thesaidproductsaresubject
onlytoagriculturalleviesorotherimportcharges
providedforunderthecommonagriculturalpolicyit
ispossiblewithaviewtoadministrative simplicityto
provideforthecompensatory levytocorrespondto
thetotalamountsuspendedordrawnbackinorderto
admitthemanufactured goodstothebenefitofthe
Communitysystem;

NoL341/12 OfficialJournaloftheEuropeanCommunities 12.12.73
ofinwardprocessing ,beregardedasincorporated ,in
thecircumstances referredtoinArticle 1(1),intothe
manufactureofgoodsexportedtoanotherMember
State.
Article4
Customsdutiesofafiscalnatureorthefiscalelement
ofanysuchdutyretainedinthenewMemberStates
inimplementation ofArticle38,oftheActofAcces­
sionshallnotberegardedascustomsdutyforthe
purposeofthisRegulation .2.TheCommunitysystemreferredtoinparagraph
1consistsof:
(a)theapplicationofcompensatory amountspres­
cribedinArticle55(1)oftheActofAccessionand
theprogressiveabolitionof:
—thefixedcomponentreferredtoinArticle
47(2)ofthesaidActforgoodscoveredby
Regulation (EEC)No1059/69(');
—thecomponentreferredtoinArticle61ofthe
saidActforprotectionoftheprocessing
industryinrespectoftheproductscoveredby
thecommonorganization ofthemarketsin
cereals,riceandproductsprocessedfromfruit
andvegetables ;
(b)theprogressiveabolitionofcustomsdutiesand
chargeshavingequivalenteffectandtheabolition
ofquantitativerestrictionsandmeasureshaving
equivalenteffectinrespectofgoodssubject
thereto.
3.TheCommunity asoriginallyconstitutedshall
beregardedasasingleMemberStateforthepurpose
ofthisRegulation .TITLEII
COMPENSATORY LEVYPROVISIONS
Article5
SubjecttotheexceptionsinTitleIIIofthisRegula­
tiongoodsobtainedinaMemberStateinthecircum­
stancesreferredtoinArticle1(1)ofthisRegulation
shallbenefitfromtheCommunitysystemonimporta­
tionintoanotherMemberStateonconditionthata
compensatory levyshallbechargedintheStateof
manufacture inrespectofeachproductincorporated
intosuchmanufacture .Article2
Section 11.Inthosecasesweretheproductsusedarethird
countryproducts,subjectedtoatreatmentinsufficient
toberegardedasmanufacture ,thegoodssoobtained
shallbenefitfromthesystemreferredtoinArticle
1(1)onlyonconditionthattheyareinfreecircula­
tionaccordingtotheprovisionsoftheEECTreaty,
theECSCTreatyandtheActofAccession .
2.Theprovisionsofparagraph 1ofthisArticle
shallnotapplytothethirdcountryproductsreferred
toinArticle12(I)(a)providedtheconditionsforthe
preferentialimportationintotheCommunityofsuch
productsarefulfilled.Compensatory levyapplicableifagricultural
productssubjecttothesystemofagricultural
leviesandotherchargeslaiddownunderthe
commonagriculturalpolicyandgoodscovered
byRegulationNo170/67/EECand(EEC)No
1059/69areused
Article3 Article6
ProductsimportedintotheMemberStateofmanufac­
turewithoutpaymentofcustomsduties,import
chargeshavingequivalenteffect,compensatory
amountsprescribedinArticle55oftheActofAcces­
sion,agriculturalleviesandotherimportcharges
providedunderthecommonagriculturalpolicyto
whichtheyareliable,inplaceofproductsofthesame
kind,qualityandhavingthesametechnicalcharac­
teristicsasproductsfromthehomemarketincorpor­
atedintothemanufactureofgoodsforexport,shall,
undertheconditionsofCouncilDirectiveof4March
1969(-)ontheharmonization ofprovisionslaiddown
bylaw,regulationoradministrative actioninrespect1.Thecompensatory levyinrespectofproducts
subjecttothesystemofagriculturalleviesandother
chargeslaiddownunderthecommonagricultural
policyandgoodscoveredbyRegulationNo170/
67/EECand(EEC)No1059/69incorporated inthe
manufactureofgoodscoveredneitherbyAnnexIIof
theTreatynorbythesetwoRegulationsshallbeequal
totheamountofagriculturalleviesandothercharges
paidortheamountofthedrawback .
2.Inthecaseofproductssubjectbothtocustoms
dutiesandagriculturalleviesandotherchargesthe
provisionsofSection2ofthisTitleshallapplyas
regardscustomsdutiesandtheprovisionsofpara­
graph 1ofthisArticleshallapplyasregardstheagri­
culturalleviesandothercharges.(')OINoL141,12.6.1969,p.I.b)O'lNo1.8.1969,p.I.

12.12.73 OfficialJournaloftheEuropeanCommunities NoL341/13
Section2
Compensatory levyapplicablewhenproducts
otherthanthosereferredtoinSection 1are
usedtionofthepercentageshallbethatonwhichthe
customsauthorityacceptsthedocumentbywhichthe
declarantstateshisintentiontoplacethegoodsin
questionunderoneofthesystemreferredtointhis
paragraph .
4.Thecompensatory levyshallnotbecollectedfor
goods,obtainedinthecircumstances referredtoin
Article 1(1),whichhavebeenexportedfromthe
MemberStateofmanufacture ,orwarehousedina
bordedwarehouseorplacedinafreezoneinthat
MemberStatebefore1January1974.Artiec7
Article91.Thecompensatory levyinrespectofproducts
otherthanthosereferredtoinSection 1incorporated
intothemanufactureofgoodsshallbebased,asappro­
priate,on
—theCommonCustomsTariffdutyiftheproducts
arecoveredbytheTreatyestablishingtheEuro­
peanEconomicCommunity .
—thecustomsdutyoftheECSCunifiedtariff,ifthe
productsarecoveredbytheTreatyestablishingthe
EuropeanCoalandSteelCommunity .
2.Thedatewhichdeterminestherateofduties
referredtoinparagraph 1shallbethatwhichwould
applyifthegoodsobtainedwereenteredforhomeuse
intheMemberStateofmanufactureinliquidationof
aprocedureforthesuspensionordrawbackof
customsdutiesorotherimportchargesinsteadof
beingexportedtoanotherMemberState.
3.However,thisdateshallbe1January1974in
regardtoproducts,enteredinanewMemberState
beforethatdateunderaprocedureinvolvingrelief
fromdutyordrawback,whichareincorporatedinto
themanufactureofgoods.1.Thecompensatory levyreferredtoinArticle5
shallbedeterminedaccordingtothedescriptionand
quantityorvalue(or,ifnecessarybyreferencetoany
otherchargingbasis)ofeithertheimportedproducts
incorporatedinthemanufactureatthetimetheywere
enteredwiththeCustomsforprocessor,inthe
circumstances referredtoinArticle3,importedgoods
ofthesamekind,qualityandhavingthesametech­
nicalcharacteristics asproductsfromthehome
marketincorporated inthemanufactureofexported
goods,atthetimeoftheirentrywiththeCustoms.
2.Wheretheworkingofproductsproducesseveral
kindsofgoods,thequantity,orwhereappropriate ,the
valueoftheproductsincorporatedinthemanufacture
ofeachkindofgoods,shallbedeterminedaccording
totheprovisionsofArticles17and18oftheCouncil
Directiveof4March1969referredtoabove.
Article8TITLEIII
EXCEPTIONS
Article101.Therateofthecompensatory levyshallbea
percentageoftheratesofdutiesreferredtoinArticle
7(1).
2.Thepercentageshallbe:
40%fortheperiodfrom1January1974to31
December1974inclusive ;
60%fortheperiodfrom1January1975to31
December1975inclusive ;
80%fortheperiodfrom1January1976to30June
1977inclusive .
3.Thedatewhichdeterminesthispercentageshall
bethatonwhichthecustomsauthorityacceptsthe
documentbywhichthedeclarantstateshisintention
toexportthegoodsinquestiontoanotherMember
State.
Howeverwhenthegoodshavebeenwarehousedina
customswarehouseorplacedinafreezoneinthe
MemberStateofmanufacturebeforebeingexported
toanotherMemberState,thedateforthedetermina­GoodsobtainedinaMemberStateinthecircum­
stancesreferredtoinArticle 1(1)shallonimportation
intoanotherMemberStatebenefitfromtheCommu­
nitysystemwithoutcollectionofthecompensatory
levyonproductsincorporated intheirmanufacture
whentheproducts
(a)fulfiltheconditionslaiddowninArticles9(2)and
10(1)oftheTreatyestablishingtheEuropean
EconomicCommunity ;or
(b)areinfreecirculationintheCommunityinaccor­
dancewiththeTreatyestablishingtheEuropean
CoalandSteelCommunity ;or
(c)havebeenobtainedinanotherMemberStateand
havecompliedwiththenecessaryconditionsto
benefitfromtheCommunitysystem.

NoL341/14 OfficialJournaloftheEuropeanCommunities 12.12.73
Article11
GoodsobtainedfromproductslistedinAnnexIIIto
theActofAccessionshallbenefitfromtheCommu­
nitysystemonlyonconditionthattheproductsincor­
poratedintheirmanufactureareinfreecirculationin
accordancewiththeprovisionsoftheEECTreaty,the
ECSCTreatyandtheActofAccession .respectofproductsfallingwithinChapters48and49
oftheCommonCustomsTariffcoveredbyArticle1
ofProtocolNo1totheAgreementsconcluded
betweentheCommunityandthenon-acceding EFTA­
countries .
Thecompensatory levyapplicabletotheseproducts
shallbebasedontwothirdsoftheappropriate
CommonCustomsTariffdutyinregardtothirdcoun­
tries,roundedtothenearestwholenumber.
2.HowevertheprovisionsofArticle12(1)(a)
remainapplicabletotheproductsfallingwithin
headingNo48.09oftheCommonCustomsTariff.Article12
TITLEIV
FINALPROVISIONS
Article14
Theproofofthecustomsstatusoftheincorporated
productsandofthegoodsobtainedshallbedrawnup
inaccordance withthemethodsofadministrative
cooperationlaiddownforthispurpose.
Articlen1.InderogationfromtheprovisionsofArticle5
andsubjecttotheprovisionsofArticle13andofsuch
provisionsasmaysubsequently bemadetocounter
distortionofcompetitionwithintheCommunitythe
compensatory levyshallnotbecharged :
(a)onproductsimportedfromthirdcountries,with
whichtheCommunityhasconcludedpreferential
tariffAgreements ,whichfulfiltheconditions
urfderwhichpreferenceisgrantedonimportation
intotheCommunity ;
(b)onproductsincorporatedintomanufacture inthe
Communitywhichoriginatein
—theindependent Commonwealth countries,
listedinAnnexXItotheActofAccessionor
inthenon-European territoriesreferredtoin
Article24ofthatActmaintainingspecialrela­
tionswiththeUnitedKingdom ;
—theAssociatedStatesreferredtoinArticle109
oftheActofAccession ;
—theOverseasCountriesandTerritoriesinasso­
ciationwiththeCommunity ;
—theFaroeIslands;
(c)onproductsoriginatinginorcomingfromPapua­
NewGuineaincorporatedintomanufacture in
theCommunity .
2.Theprovisionsofparagraph 1shallapplyto
productsreferredtoinsubparagraph (b)ofthatpara­
graphonlyforaslongastheimportationarrange­
mentsappliedtothoseproductsbeforeaccession
continueinrespectthereofintheMemberStates
maintainingspecialrelationswiththosecountriesor
territoriesconcerned .1.Withoutprejudicetotheprovisionsofthe
CouncilDirectiveof4March1969ontheharmoniza­
tionofprovisionslaiddownbylaw,regulationor
administrative actioninrespectofinwardprocessing ,
thecompensatory levychargedatexportationmaybe
repaidonthereimportation ofgoodsobtainedunder
theconditionsreferredtoinArticle 1(I)onapplica­
tionbythepartyconcerned .
2.Applicationforrepaymentmustbemadeatthe
customsofficewherethecompensatory levywaspaid
withinthreeyearsfromthedatereferredtoinArticle
8(3),firstsubparagraph ,ofthisRegulation .
Article16
EachMemberStateshallinformtheCommission of
thestepstakenbyitscentraladministration forthe
purposesofapplyingthisRegulationandofany
problemsraisedbyitsapplication .3.Theprovisionsofparagraphs 1and2shallapply
equallytoproductsoriginatingintheAnglo-French
Condominium oftheNewHebrides .
Article17Article13
1.InderogationfromtheprovisionsofArticle12
(1)(a)thecompensatory levyshallbechargedinThisRegulationshallenterintoforceon1January
I974.

12.12.73 OfficialJournaloftheEuropeanCommunities NoL341/15
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,10December1973.
FortheCommission
ThePresident
Francois-Xavier ORTOLI