COMMISSION OF THE EUROPEAN COMMUNITIES 
COM (89) 215 final- SYN 40 
Brussels,28 April 1989 
Re-examined proposal for a 
Council Regulation (EEC) 
on the entry in the accounts and terms of payment 
of the amounts of the import duties or export duties 
resulting from a customs debt 
(Submitted by the Commission pursuant to Article 149(2),(d),of the EEC Treaty) 
c 2'y 
EXPLANATORY MEMORANDUM 
I. Common position and Parliament's position 
On 21 December 1988 the Council adopted a common position on the proposal for a 
Regulation on the entry in the accounts and terms of payment of the amounts of the 
import duties or export duties resulting from a customs debt (C0M(84) 739 - SYN 40), 
Parliament approved that common position during its part-session held in March 1989 
subject to four amendments. Those amendments relate to the following points: 
1. At the request of a single Member State, the Council introduced a provision 
(second paragraph of Article 11) enabling Member States to collect "ancillary 
costs for opening a file or for services rendered" where deferment of payment 
of the amount of import or export duties is granted. 
Parliament proposes that this provision be deleted. 
2. The Council deleted Article 12(1)(b) of the Commission proposal, which stipu­
lated that deferment of payment could not be granted in the case of post-
clearance recovery. 
Parliament proposes that this provision be reinstated. 
3. The Council added to the provision (Article 24(3)) that repayment by the 
competent authorities "of amounts of import duties or export duties or of 
credit interest or interest on arrears collected on payment of such duties shall 
not give rise to the payment of interest by those authorities" the following 
sentence: "However, interest may be paid if national provisions so provide". 
Parliament proposes that this entire provision be deleted. 
4. Parliament also proposes reintroducing a provision stipulating that minimal 
amounts need not be entered in the accounts. 
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II. Commission's position 
1. The Commission accepts the four proposals by Parliament. 
As regards points I (1) and (3), the provisions introduced by the Council 
would inevitably result in the rules being applied differently in the 
different Member States and thereby conflict with one of the fundamental 
objectives of the Commission's original proposal that traders should enjoy 
equal treatment throughout the Community. 
As regards point 2, the Council has revoked a Community measure which has been 
in force since 1978. The Commission considers that the right to benefit from 
deferment of payment in the case of post-clearance recovery confers an 
unwarranted advantage on traders who already enjoy a privilege in that 
payment of their debts is claimed later than normal. 
As regards point 4, it would seem reasonable to accept a de minimis rule in 
the interests of administrative economy. 
2. Furthermore, the Commission considers that, in enabling interest to be charged 
in respect of post-clearance recovery "if national provisions so stipulate" 
(second paragraph of Article 21), the Council has again failed to achieve 
one of the essential objectives of the Commission's proposal, namely equal 
treatment of traders throughout the Community. It therefore adheres to it-
original proposal in this connection. 
Re-examined proposal for a 
COUNCIL REGULATION (EEC) 
on the entry in the accounts and terms of payment 
of the amounts of the import duties or 
export duties resulting from a customs debt 
Common position of the Council Re-examined proposal 
Preamble and recitals as in the common position 
Articles 1 to 10 as in the common position 
Article 11 Article 11 
The granting of deferment of payment 
shall be made conditional on the 
provision of security by the applicant. 
In addition, the granting of deferment 
of payment may give rise to the 
collection of ancillary costs for 
opening a file or for services rendered. The granting of deferment of payment shall 
be made conditional on the provision of 
security by the applicant. 
Articles 12 and 13 as in common position 
Article 14 
1. Deferment of payment shall not be 
granted in respect of amounts of duty 
which, although relating to goods 
entered for a customs procedure which 
entails the obligation to pay such duty, 
are entered in the accounts in accordance 
with the provisions in force concerning 
acceptance of incomplete declarations, 
because the declarant has not, by the 
time of expiry of the time-limit set, 
provided the information necessary for 
the definitive valuation of the goods 
for customs purposes or has not supplied 
the particulars or the document missing 
when the incomplete declaration was 
accepted. Article 14 
1. Deferment of payment shall not be 
granted in respect of amounts of duty 
which, although relating to goods entered 
for a customs procedure which entails the 
obligation to pay such duty, are entered 
in the accounts in accordance with the 
provisions in force concerning acceptance 
of incomplete declarations, because the 
declarant has not, by the time of expiry 
of the time-limit set, provided the 
information necessary for the definitive 
valuation of the goods for customs 
purposes or has not supplied the parti­
culars or the document missing when the 
incomplete declaration was accepted, or 
for the purposes of post-clearance 
recovery. 
V 
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Common Dosition of the Council Re-examined proposal 
Article 14(2) as in the common position 
Articles 15 to 20 as in the common position 
Article 21 
Without prejudice to any provisions 
connected with offences against customs 
rules which might be applied, no interest 
other than the interest provided for in 
Article 19 shall be charged on amounts of 
duty payable by a person liable for 
payment. 
However, interest on arrears may be 
collected in respect of post-clearance 
recovery if national provisions so 
stipulate. 
Article 21 a Article 21 
Without prejudice to any provisions 
connected with offences against customs 
rules which might be applied, no interest 
other than the interest provided for in 
Article 19 shall be charged on amounts 
of duty payable by a person liable for 
payment. 
Article 21a 
This Regulation shall apply without 
prejudice to such provisions as lay down 
that the customs authorities need not 
enter in the accounts amounts of duty 
of less than 10 ECU. 
Articles 22 and 23 as in the common position 
Article 24(1) and (2) as in the common position 
3. The following Article shall be 
inserted in Regulation (EEC) 
No 1430/79: 3. Deleted 
S 
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Common position of the Council Re-examined proposal 
"Article 17a 
Repayment by the competent authorities, 
pursuant to this Regulation, of amounts 
of import duties or export duties or of 
credit interest or interest on arrears 
collected on payment of such duties 
shall not give rise to the payment 
of interest by those authorities. 
However, interest may be paid if 
national provisions so provide." 
4) as in common position 
Article 25 as in common position 
C 

Commission of the European Communities 
COM(89) 215 final 
Re-examined proposal for a 
COUNCIL REGULATION (EEC) 
on the entry in the accounts and terms of payment of the amount of the 
import duties or export duties resulting from a customs debt 
(submitted by the Commission pursuant to Article 149(2)(d) of the EEC 
Treaty) 
28.4.1989 
Office for Official Publications of the European Communities 
L - 2985 Luxembourg 
Series: DOCUMENTS 
1989 - 6 pp. - Format: 21.0 * 29.7 cm 
EN 
ISSN 0254-1475 
ISBN 92-77-49273-2 
Catalogue number: CB-CO-89-171-EN-C 
\ 
ISSN 0254-1475 
COM(89) 215 final 
DOCUMENTS 
Re-examined proposal for a 
COUNCIL REGULATION (EEC) 
on the entry in the accounts and terms of 
payment of the amount of the import duties or 
export duties resulting from a customs debt 
(submitted by the Commission pursuant to 
Article 149(2)(d) of the EEC Treaty) 
02 
Catalogue number: CB-CO-89-171-EN-C 
ISBN 92-77-49273-2 28.4.1989 
€ 
COMMISSION OF THE EUROPEAN COMMUNITIES