++++

( 1 ) OJ N L 58 , 8 . 3 . 1969 , P . 7 .

( 2 ) OJ N C 41 , 29 . 4 . 1971 , P . 9 .

( 3 ) OJ N L 58 , 8 . 3 . 1969 , P . 11 .

COUNCIL DIRECTIVE

OF 21 JUNE 1971

ON HARMONISATION OF THE PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION RELATING TO THE USUAL FORMS OF HANDLING WHICH MAY BE CARRIED OUT IN CUSTOMS WAREHOUSES AND IN FREE ZONES

( 71/235/EEC )

THE COUNCIL OF THE EUROPEAN COMMUNITIES ,

HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY , AND IN PARTICULAR ARTICLE 100 THEREOF ;

HAVING REGARD TO COUNCIL DIRECTIVE N 69/74 ( 1 ) OF 4 MARCH 1969 ON HARMONISATION OF THE PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION RELATING TO CUSTOMS WAREHOUSING PROCEDURE , AND IN PARTICULAR ARTICLE 9 THEREOF ;

HAVING REGARD TO THE PROPOSAL FROM THE COMMISSION ;

HAVING REGARD TO THE OPINION OF THE EUROPEAN PARLIAMENT ;

HAVING REGARD TO THE OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE ( 2 ) ;

WHEREAS IN ACCORDANCE WITH ARTICLE 9 ( 1 ) OF THE ABOVE-MENTIONED DIRECTIVE , THE COMMON LIST OF THE USUAL FORMS OF HANDLING , REFERRED TO IN THE FIRST SUBPARAGRAPH OF THAT PARAGRAPH , WHICH MAY BE CARRIED OUT IN THE VARIOUS TYPES OF WAREHOUSES SHOULD BE DRAWN UP .

WHEREAS , IN ACCORDANCE WITH ARTICLE 3 OF COUNCIL DIRECTIVE , N 69/75 ( 3 ) OF 4 MARCH 1969 ON HARMONISATION OF THE PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION RELATING TO FREE ZONES , IT MUST BE POSSIBLE FOR GOODS PLACED IN FREE ZONES TO BE THE SUBJECT OF THE USUAL FORM OF HANDLING SHOWN IN THE COMMON LIST ;

WHEREAS SUCH USUAL FORMS OF HANDLING AS ARE NEEDED TO ENSURE PRESERVATION OF GOODS OR TO IMPROVE PACKAGING OR MARKETABLE QUALITY SHOULD BE INCLUDED IN THAT LIST ;

WHEREAS IT IS NECESSARY TO SPECIFY THE CONDITIONS OF APPLICATION OF THE RULES LAID DOWN WITH REGARD TO TAXATION , TAKING INTO ACCOUNT THE FACT THAT THE USUAL FORMS OF HANDLING OUGHT NOT IN PRINCIPLE TO HAVE ANY EFFECT ON SUCH TAXATION ;

HAS ADOPTED THIS DIRECTIVE :

ARTICLE 1

1 . THE COMMON LIST OF USUAL FORMS OF HANDLING , REFERRED TO IN ARTICLE 9 ( 1 ) OF COUNCIL DIRECTIVE N 69/74 OF 4 MARCH 1969 ON HARMONISATION OF THE PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION RELATING TO CUSTOMS WAREHOUSING PROCEDURE , SHALL BE AS FOLLOWS :

1 . EXAMINATIONS STOCKTAKING AND SAMPLING ;

2 . ELEMENTARY REPAIRS FOLLOWING DAMAGE INCURRED DURING TRANSPORT OR STORAGE ;

3 . CLEANING ;

4 . REMOVAL OF DAMAGED PARTS ;

5 . SORTING , STRAINING , SIFTING , MECHANICAL CLARIFICATION , FILTERING , UNPOTTING , DRAWING OFF AND ANY OTHER SIMILAR SIMPLE TREATMENT ;

6 . THE AFFIXING TO THE GOODS THEMSELVES , OR TO THEIR PACKINGS , OF MARKS , SEALS , LABELS , OR OTHER SIMILAR DISTINGUISHING SIGNS , ON CONDITION THAT THERE IS NO RISK OF THAT GIVING THE GOODS AN APPARENT ORIGIN DIFFERENT FROM THEIR REAL ONE ;

7 . ALTERING THE MARKS AND NUMBERS ON PACKAGES , ON CONDITION THAT THERE IS NO RISK OF THAT GIVING THE GOODS AN APPARENT ORIGIN DIFFERENT FROM THEIR REAL ONE ;

8 . PACKING , UNPACKING , CHANGE OF PACKINGS , REPAIR OF PACKINGS , DECANTING AND SIMPLE TRANSFER INTO OTHER CONTAINERS ;

9 . FIXING GOODS ON STANDS FOR PACKAGING OR FOR THEIR PRESENTATION ;

10 . SIMPLE SORTING AND CLASSIFICATION OPERATIONS ;

11 . EXAMINATION , TESTING AND PUTTING INTO WORKING ORDER OF MACHINES , APPARATUS OR VEHICLES , IF ONLY SIMPLE OPERATIONS ARE INVOLVED ;

12 . MIXING OF GOODS OTHER THAN LIQUEURS , BRANDY , WINES AND OTHER SPIRITS , IF ONLY SIMPLE OPERATIONS ARE INVOLVED ;

13 . MIXING OF LIQUEURS WITH ONE ANOTHER ;

14 . MIXING OF POTABLE SPIRITS WITH ONE ANOTHER ;

15 . COUPAGE OF WINES , AND OTHER CURRENT OENOLOGICAL PRACTICES ;

16 . DILUTION OF SPIRITS WITH WATER WITH A VIEW TO REDUCING THEIR ALCOHOLIC STRENGTH ;

17 . DESALINATION , CLEANING AND BUTTING OF HIDES ;

18 . CRUSHING OF DRIED VEGETABLES ;

19 . DIVIDING UP OF GOODS , IF ONLY SIMPLE OPERATIONS ARE INVOLVED ;

20 . ALL HANDLING INTENDED TO ENSURE PRESERVATION OF GOODS IN SOUND CONDITION DURING STORAGE SUCH AS AIRING , DRYING ( EVEN BY MEANS OF ARTIFICIAL HEAT ) REFRIGERATION AND CHILLING , ADDITION OF PRESERVATIVES , FUMIGATION AND SULPHUR TREATMENT ( ANTIPARASITIC ) , GREASING , ANTI-RUST PAINTING , APPLICATION OF PROTECTIVE COATING FOR TRANSPORT .

2 . THE FORMS OF HANDLING REFERRED TO IN PARAGRAPH 1 MAY BE UNDERTAKEN ONLY IN ACCORDANCE WITH ANY COMMUNITY OR NATIONAL REGULATIONS WHICH MAY GOVERN THEM .

ARTICLE 2

MEMBER STATES MAY PROVIDE THAT THE USUAL FORMS OF HANDLING , OR CERTAIN OF THEM , MAY BE UNDERTAKEN ONLY IN CERTAIN TYPES OF WAREHOUSES OR FREE ZONES IF THE FEATURES OF THE PREMISES INTENDED FOR WAREHOUSING THE GOODS , THE NATURE OF THE GOODS OR THE FEASIBILITY OF CHECKING SO REQUIRE .

ARTICLE 3

1 . BEFORE UNDERTAKING , OR CAUSING TO BE UNDERTAKEN , THE USUAL FORMS OF HANDLING WHICH HE INTENDS THE WAREHOUSED GOODS TO UNDERGO , THE DEPOSITOR OF THE GOODS OR THE WAREHOUSEKEEPER SHOULD OBTAIN AN AUTHORISATION ISSUED , ON REQUEST , BY THE COMPETENT CUSTOMS AUTHORITIES .

2 . WITHOUT PREJUDICE TO ARTICLE 3 OF COUNCIL DIRECTIVE 69/75 OF 4 MARCH 1969 ON HARMONISATION OF THE PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION RELATING TO FREE ZONES , THE INTERESTED PARTY , BEFORE UNDERTAKING OR CAUSING TO BE UNDERTAKEN THE USUAL FORMS OF HANDLING WHICH HE INTENDS GOODS DEPOSITED IN FREE ZONES TO UNDERGO , SHOULD , IF HE WISHES ARTICLE 5 OF THIS DIRECTIVE TO APPLY TO HIM , OBTAIN AN AUTHORISATION ISSUED , ON REQUEST , BY THE COMPETENT CUSTOMS AUTHORITIES .

3 . SUBJECT TO ARTICLE 2 THE COMPETENT CUSTOMS AUTHORITIES SHALL AUTHORISE THE FORMS OF HANDLING REFERRED TO IN PARAGRAPHS 1 AND 2 , TAKING ALL NECESSARY STEPS TO ENSURE VERIFICATION OF THE REGULARITY OF THE OPERATIONS .

ARTICLE 4

WHERE GOODS WHICH HAVE UNDERGONE USUAL FORMS OF HANDLING IN WAREHOUSES ARE CLEARED FOR HOME USE , THE CUSTOMS DUTIES , TAXES HAVING EQUIVALENT EFFECT AND AGRICULTURAL LEVIES CHARGEABLE ON IMPORTATION SHALL BE AS DETERMINED IN ACCORDANCE WITH THE PROVISIONS OF ARTICLE 10 OF COUNCIL DIRECTIVE 69/74 OF 4 MARCH 1969 ON HARMONISATION OF THE PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION RELATING TO CUSTOMS WAREHOUSING PROCEDURE . NEVERTHELESS , AT THE REQUEST OF THE DECLARANT , THE NATURE , VALUE FOR CUSTOMS PURPOSES AND QUANTITY OF THE GOODS AS THEY WERE BEFORE HAVING UNDERGONE SUCH HANDLING SHALL BE THOSE TAKEN INTO CONSIDERATION .

ARTICLE 5

WHERE GOODS WHICH HAVE UNDERGONE USUAL FORMS OF HANDLING IN FREE ZONES ARE CLEARED FOR HOME USE , THE CUSTOMS DUTIES , TAXES HAVING EQUIVALENT EFFECT AND AGRICULTURAL LEVIES CHARGEABLE ON IMPORTATION SHALL BE AS DETERMINED IN ACCORDANCE WITH ARTICLE 8 OF COUNCIL DIRECTIVE 69/75 OF 4 MARCH 1969 ON HARMONISATION OF THE PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION RELATING TO FREE ZONES .

NEVERTHELESS , AT THE REQUEST OF THE DECLARANT AND ON CONDITION THAT THE SAID USUAL FORMS OF HANDLING WERE THE SUBJECT OF AN AUTHORISATION ISSUED IN ACCORDANCE WITH ARTICLE 3 ( 2 ) , THE NATURE , VALUE FOR CUSTOMS PURPOSES AND QUANTITY OF THE GOODS AS THEY WERE BEFORE HAVING UNDERGONE SUCH HANDLING SHALL BE THOSE TAKEN INTO CONSIDERATION .

ARTICLE 6

THE MEMBER STATES SHALL BRING INTO FORCE NOT LATER THAN 31 DECEMBER 1971 THE MEASURES NECESSARY TO COMPLY WITH THIS DIRECTIVE .

ARTICLE 7

EACH MEMBER STATE SHALL INFORM THE COMMISSION OF THE PROVISIONS IT ADOPTS FOR THE APPLICATION OF THIS DIRECTIVE .

THE COMMISSION SHALL COMMUNICATE THIS INFORMATION TO THE OTHER MEMBER STATES .

ARTICLE 8

THIS DIRECTIVE IS ADDRESSED TO THE MEMBER STATES .

DONE AT LUXEMBOURG , 21 JUNE 1971

FOR THE COUNCIL

THE PRESIDENT

M . SCHUMANN