COMMISSION OF THE EUROPEAN COMMUNITIES 
COM(94) 84 final 
Brussels, 18.03.1994 
Proposal for a 
COUNCIL REGULAT I ON (EC) 
-.*f'V*i amending Regulation (EEC) No 2454/93 
laying down provisions 
for the implementation of the Community Customs Code 
(presented by the Commission) 
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EXPLANATORY NOTE 
1 . Subsidiar i ty 
a) What are the objectives of the action envisaged in connection 
with the obligations of the Community? 
To ensure that Member States have the appropriate legal means to 
ensure the proper application of article 20 par. 4 of the 
Community Customs Code. To produce reliable statistics on the 
entirety of trade between the Community and the third countries. 
b) Does the envisaged action falls within the exclusive competence 
of the Community or is that competence shared with Member States? 
The envisaged action falls within the exclusive competence of the 
Community. 
c) What are the means available to the Community? 
As the draft proposal amending Commission Regulation No 2454/93 
did not receive a favourable opinion of the competent Committee, 
the procedure provided for by the Customs Code requires the 
adoption of a Council Regulation. 
d) Is a uniform regulation necessary or could a directive which 
whould lay down the general objectives and which would leave the 
execution at Member State level be sufficient? 
A uniform regulation is necessary. 
2. Article 20 (4) of Regulation 2913/92<1) stipulates that 
preferential tariff measures, whether contained in agreements which 
the Community has concluded with certain countries or groups of 
countries, or adopted unilaterally by the Community, shall apply only 
at the declarant's request. 
(1) OJ No L 302, 19.10.1992, p. 1 
Ac 
Moreover, it is important for the operation of the Community's 
Commercial policy to have comprehensive statistics on the volume of 
trade in goods benefiting from those measures. In order to collect 
reliable statistics, the codes entered in box 36 of the Single 
Administrative Document must be common to a I I Member States. 
However, the Member States should be given the opportunity to adopt 
their customs computer systems. Therefore provision should be made 
for a transitional period during which national codes which are 
compatible with Community codes may be used. 
3. Finally, provision should be made for the recording, with effect from 
1 January 1996, of information relating to goods for which an export 
refund has been requested. 
4. Consequently, in accordance with article 249 of (EEC) Council 
Regulation n* 2913/92 of 12.10.1992 (1), the Commission services 
have submitted for opinion of the Customs Code Committee, Single 
Administrative document section, a draft Regulation concerning the 
implementation of those measures. 
5. The draft (document XXI/1388/93 Rev.1) was submitted for the opinion 
of the Committee on 18th November 1993. As the Committee did not 
deliver an opinion (Germany and The United Kingdom voted against and 
Spain was not represented, the other Member States being in favour), 
the second phase of the Committee procedure must be engaged by the 
Comm i ss ion. 
6. This is the object of the draft Regulation in annex. 
Proposal for a 
COUNCIL REGULATION (EC) 
amending Regulation (EEC) No 2454/93 
laying down provisions 
for the implementation of the Community Customs Code 
THE COUNCIL OF THE EUROPEAN UNION 
Having regard to the Treaty establishing the European Community, 
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 
establishing the Community Customs Code,* and in particular 
Article 249 thereof, 
Having regard to the proposal from the Commission, 
Whereas Article 20(4) of Regulation 2913/92 stipulates that 
preferential tariff measures, whether contained in agreements which the 
Community has concluded with certain countries or groups of countries 
and which provide for the granting of preferential tariff treatment, or 
adopted unilaterally by the Community in respect of certain countries, 
groups of countries or territories, as well as autonomous suspensive 
measures providing for a reduction in or relief from import duties 
chargeable on certain goods, shall apply only at the declarant's 
request where the goods concerned fulfil the conditions laid down by 
those measures; 
Whereas it is important to the operation of the Community's commercial 
policy to have comprehensive statistics on the volume of trade in goods 
benefiting from those measures; 
Whereas in order for such statistics to be of use, the codes entered in 
box 36 of the Single Administrative Document must be common to all the 
Member States; 
OJ No L 302, 19.10.1992, p.l. 
- 2 -
Whereas the Member states should nevertheless be given the opportunity 
to adapt their customs computer systems; whereas provision should 
therefore be made for for a transitional period during which national 
codes which are compatible with Community codes may be used; 
Whereas provision should be made for the recording, from 
1 January 1996, of Information relating to goods for which an export 
refund has been requested; 
Whereas in the absence of an opinion of the Customs Code Committee on 
the draft Regulation submitted by the Commission, the Council is 
required to adopt the necessary provisions, 
HAS ADOPTED THIS REGULATION: 
Article 1 
Annexes 37 and 38 to Regulation (EEC) No 2454/93 are hereby amended in 
accordance with the Annex to this Regulation. 
Art icle 2 
This Regulation shall enter into force on the third day following that 
of its pub Iicat ion in the OfficiaI Journal of the European Commun ities. 
It shall apply from 1 January 1995; 
This Regulation shaM be binding in its entirety and directly 
applicable in all Member States. 
Don© at BrusseIs, 
For the CounciI, 
The President 
- 3 -
ANNEX 
Annex 37 to Regulation (EEC) No 2454/93 is amended as follows: 
1. In Tit le I, point B.2 (Particulars required - minimum list): 
insert "13" in the list of boxes to be used for an export 
declaration; 
insert "36" in the list of boxes to be used for a declaration 
for release for free circulation. 
2. The wording relating to box 13 in Title II, point A, is replaced by 
the fol lowing.-
13. Common Agricultural Policy (CAP) 
From 1 January 1996, where an export refund is applied for, 
enter the appropriate code." 
3. The wording relating to box 36 in Title II, point C, is replaced 
by the fol lowing: 
36. Preference 
Enter the appropriate code. 
Until 1 January 1996, Member States may use codes other 
than those specified in Annex 38, provided that such codes 
enable statistics to be recorded at least as accurately as 
the codes specified in that Annex." 
Annex 38 to Regulation (EEC) No 2454/93 is amended as follows: 
1. The following wording referring to box 13 is inserted: 
" Box 13: Common Agricultural Policy 
The relevant code is: RE" 
- 4 -
2. The following wording referring to box 36 is inserted: 
Box 36: Preference 
The relevant codes are given below: 
1. First digit of code 
Code Tariff arrangement 
1 Normal tariff arrangement (no preference certificate) 
2 Generalized System of Preferences (GSP) 
3 Other tariff preferences (EUR 1, ATR or equivalent 
cert if icate) 
2- Next two digits 
Code Tariff arrangement 
00 None of the following 
TO Tariff suspension 
15 Tariff suspension with specified end-use 
18 Tariff suspension with certificate confirming the special 
nature of the product 
20 Tariff quota*1> 
23 Tariff quota with specified end-use (1) 
(1) In the case where the requested tariff quota is exhausted, Member 
States may allow the request to be valid for any other existing 
preference. 
- 5 -
25 Tariff quota with certificate confirming the special nature 
of the product (1) 
28 Tariff quota following outward processing (1) 
40 Specified end-use resulting from the Common Customs tariff 
50 Certificate confirming the special nature of the product " 
ISSN 0254-1475 
COM (94) 84 final 
DOCUMENTS 
EN 06 02 
Catalogue number : CB-CO-94-091-EN-C 
ISBN 92-77-66322-7 
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