No C 73/4 Official  Journal  of the European  Communities 23. 3. 78 
II 
preparatory  Acts) 
COMMISSION 
Proposal  for a Council  Regulation  laying  down  the customs  procedure  applicable  to the 
stores  of vessels,  aircraft  and  international  trains 
(Submitted  by the Commission  to the Council  on 8 March  1978) 
THE  COUNCIL  OF  THE  EUROPEAN 
COMMUNITIES, 
Having  regard  to  the  Treaty  establishing  the 
European  Economic  Community,  and  in particular 
Articles  28, 43 and  235  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, 
Whereas  the customs  legislation  of all Member  States 
provides  for  the  application  of a special  customs 
procedure  for  stores  for  vessels,  aircraft  and 
international  trains  based  on the  consideration  that 
the said  products  are  mainly  intended  to  be 
consumed  outside  the customs  territory; 
Whereas  this  customs  procedure  consists  essentially 
in granting  relief  under  certain  circumstances  from 
import  duties  on the arrival  in the customs  territory 
of the  means  of transport  and,  on the departure  of 
the said  means  of transport,  in treating  the loading 
on board  of stores  in the same  way  as an exportation 
of goods  outside  the customs  territory; 
Whereas  it is necessary  to define,  on the Community 
level,  the customs  procedure  for the stores  of vessels, 
aircraft  and international  trains; Community  means  of transport  enjoy  facilities  similar 
to those  which  may  be enjoyed  by third-country 
means  of  transport  with  which  they  are  in 
competition;  whereas  the  provisions  of existing 
international  conventions  must  also  be respected,  and 
particularly  those  governing  international  transport 
in certain  specific  respects; 
Whereas,  having  regard  to the  similarity  of the 
problems  posed  by the supply  of stores  for vessels, 
aircraft  and  international  trains  in the  fields  of 
customs  and  taxation,  and  to the necessity  of finding 
common  solutions  to these  problems,  it is also 
important,  in order  to  determine  the  customs 
procedure  for the supply  of stores,  to take  account  of 
the measures  laid  down  by the Council  in its Sixth 
Directive  77/388/EEC  of 17  May  1977  on the 
harmonization  of the  laws  of the  Member  States 
relating  to turnover  taxes  — Common  system  of 
value  added  tax : uniform  basis  of assessment  (*); 
Whereas  the introduction  of the  customs  procedure 
for the supply  of stores  will  make  it possible,  inter 
alia, to ensure  an implementation  corresponding  to 
the objectives  of the Community  provisions  relating 
to the  granting  of export  refunds  for  agricultural 
products  supplied  as stores  for  vessels  used  for 
transport  by sea or for aircraft  serving  international 
lines;  whereas  it will  also  make  it possible  to combat 
more  effectively  certain  frauds  committed  to the 
detriment  of the Community's  economy  and  budget, 
by appreciably  limiting  the dangers  of stores  being 
transferred  into  the  customs  territory  of  the 
Community; 
Whereas,  in order  to determine  this  procedure, 
account  must  be taken  of the  need  to ensure  that (») OJ No L 145,  13. 6. 1977,  p. 1. 
23. 3. 78 Official  Journal  of the European  Communities No C 73/5 
Whereas  the  customs  procedure  for  the  supply  of 
stores  should  not  prejudice  the  more  restrictive 
provisions  in force  in Member  States  relating  to 
protection  for  social  or health  reasons  of certain 
occupational  categories; 
Whereas  it is important  to ensure  the  uniform 
implementation  of the  provisions  of this  Regulation 
and for  this  purpose  to make  provision  for  a 
Community  procedure  to allow  the  adoption  of 
methods  of  implementation  for  it within  the 
appropriate  periods  of time;  whereas  recourse  should 
be made  to  the  Committee  on  Duty  Free 
Arrangements  set up by Council  Regulation  (EEC) 
No 1798/75  of 10 July  1975  on the importation  free 
of Common  Customs  Tariff  duties  of educational, 
scientific  and  cultural  materials  (1), in order  to allow 
close  and  effective  collaboration  between  the 
Member  States  and  the  Commission  in this  respect, 
HAS  ADOPTED  THIS  REGULATION: 
CHAPTER  1 
GENERAL 
Article  1 
1. This  Regulation  shall  lay  down  the  customs 
procedure  for products  intended  for consumption  on 
board  vessels,  aircraft  and  international  trains, 
hereinafter  called  'stores'. 
2. For  the purpose  of this  Regulation: 
(a) stores  shall  mean  catering  supplies,  fuels, 
lubricants  and  other  oils  for  technical  use,  and 
sundry  stores; 
— 'catering  supplies'  shall  mean  any  products 
intended  solely  for consumption  on board  by 
crew  members  and  passengers, 
— 'fuels,  lubricants  and  other  oils  for technical 
use' shall  mean  products  intended  for feeding 
the propulsion  units  and  operating  other 
machinery  and  plant  on board, 
— 'sundry  stores'  shall  mean  any  consumable 
products  intended  for household  use  and  any 
consumable  products  used  for  the 
preservation,  treatment  or preparation  on 
board  of the goods  carried; 
(») OJ No L 184,  15. 7. 1975,  p. 1. (b) vessels  shall  mean  any  vessels  falling  within 
headings  No  89.01,  No  89.02  and  subheading 
89.03  A of the Common  Customs  Tariff; 
(c) international  sea  transport  shall  mean  transport 
carried  out  by a vessel  by sea from  one  Member 
State  and  bound  for another  Member  State  or for 
a non-member  country,  or  vice  versa,  and 
transport  carried  out  by a vessel  by sea  outside 
territorial  waters  setting  out  from  a Member 
State  and  returning  to the  same  Member  State 
without  stopping  at another  Member  State  or a 
non-member  country; 
(d) international  inland  waterway  transport  shall 
mean  transport  carried  out  by a vessel  on waters 
having  international  status  situated  within  the 
customs  territory  of  the  Community  and 
transport  carried  out  by a vessel  on a lake,  river 
or canal,  setting  out  from  a Member  State  and 
bound  for a non-member  country,  or vice-versa; 
The following  waters  have  international  status: 
— the  Rhine  and  its tributaries  and  the  other 
waterways  referred  to in Article  2 of the 
revised  Mannheim  Convention  of 17 October 
1868  for the Navigation  of the Rhine, 
— the  Scheldt  as far  as Antwerp  and  the 
Terneuzen  canal  as far as Ghent, 
— the  Moselle,  from  its confluence  with  the 
Rhine  as far as Metz; 
(e) international  air  transport  shall  mean  transport 
carried  out by an aircraft  from  one  Member  State 
and bound  for  another  Member  State  or for  a 
non-member  country,  or vice  versa; 
Transport  carried  out  by an aircraft  between 
French  territory  in Europe  and  the  French 
overseas  departments  or between  the  United 
Kingdom  and  the  Channel  Islands  or between 
Denmark  and  Greenland,  or vice  versa,  shall  be 
treated  in the  same  way  as international  air 
transport; 
(f) aircraft  shall  mean  aircraft  (including  helicopters) 
operating  by means  of a propelling  engine; 
(g) pleasure  vessels  or private  aircraft  shall  mean 
vessels  or aircraft  used  by the  owner  or the 
natural  or legal  person  who  enjoys  their  use 
either  through  hire  or any  other  means,  for 
purposes  other  than  commercial  purposes  and  in 
particular  other  than  for the transport  of people 
for payment,  reward  or  any  other  material 
advantage  and  for the industrial  and  commercial 
transport  of goods  with  or without  payment; 
No C 73/6 Official  Journal  of the European  Communities 23. 3. 78 
(h) ports  shall  mean  both  port  installations  as such 
and roadsteads  or any  other  mooring  points 
authorized  by the competent  authorities; 
(i) international  trains  shall  mean  trains  carrying  out 
a journey  beginning  in the  Community  and 
ending  in a non-member  country,  or vice  versa, 
and trains  connecting  two  Member  States  via a 
non-member  country; 
(j) import  duties  shall  mean  customs  duties  and 
charges  having  equivalent  effect  and  agricultural 
levies  and  other  import  charges  under  the 
common  agricultural  policy,  or under  specific 
arrangements  applicable  from  the processing  of 
agricultural  products; 2. Stores  on  board  a vessel  carrying  out 
international  sea transport  at the time  of its arrival  at 
a port  situated  in the  customs  territory  of the 
Community  may: 
— be kept  on board  under  the conditions  set out in 
Article  25, 
— be declared  for free  circulation  or placed  under 
another  customs  procedure, 
— be transferred,  under  the  control  and  with  the 
authorization  of the customs  authorities,  to other 
vessels  in the sagie  port,  or 
— be consumed  on board  under  the  conditions  set 
out in Articles  3, 4 and  5. 
(k) export  duties  shall  mean  agricultural  levies  and 
other  export  charges  under  the common  agricul-
tural  policy,  or under  specific  arrangements 
applicable  under  Article  235  of the  Treaty  to 
certain  goods  resulting  from  the  processing  of 
agricultural  products.  However,  the  compensa-
tory amounts  established  by Article  1 of Regu-
lation  (EEC)  No  974/71  (*) shall  not  fall  within 
the scope  of this  Regulation; Article  3 
Subject  to Article  5, the  stores  referred  to in the 
fourth  indent  of Article  2 (2) which  are intended  to 
be consumed  on  board  a vessel  carrying  out 
international  sea  transport  whilst  it is in a port 
situated  in the customs  territory  of the  Community 
shall  be relieved  from  import  duties. 
(1) customs  debt  shall  mean  the  obligation  of a 
natural  or legal  person  to pay  the  amount  of 
import  duties  or export  duties  applicable  under 
the provisions  in force  to the  goods  subject  to 
such  duties. 
CHAPTER  II 
PROVISIONS  APPLICABLE  TO  STORES  FOR 
VESSELS  CARRYING  OUT  INTERITIONAL  SEA 
TRANSPORT Subject  as aforesaid,  the  stores  referred  to in the 
fourth  indent  of Article  2 (2),  which  are intended  to 
be consumed  on  board  a vessel  carrying  out 
international  sea transport  during  a journey  between 
ports  of call  situated  in the same  Member  State  shall 
also be relieved  from  the said  duties  provided  that 
these  ports  of call  are part  of the normal  itinerary  of 
the said  vessel  to the final  port  of destination.  These 
provisions  shall  apply  even  if the  journey  between 
these  ports  of call  is carried  out  in the  territorial 
waters  or on the  inland  waterways  of the  Member 
State  in question,  provided  that  no passengers  or 
freight  are embarked  at one  port  of call  in order  to 
be disembarked  at another. 
TITLE  I 
Incoming  vessels 
Article  2 The relief  referred  to in the preceding  paragraph  shall 
also be granted,  under  the same  conditions,  in respect 
of stores  loaded  at a port  of call  in a Member  State 
on board  a vessel  carrying  out  international  sea 
transport  which  ends  in the Member  State  in question. 
1. Stores  on  board  a vessel  carrying  out 
international  sea  transport  which  enters  territorial 
waters  bound  for  a port  situated  in the  customs 
territory  of the Community  may  be consumed  until 
the vessel  arrives  in the  port  under  the  same 
conditions  as if the  said  vessel  were  outside  such 
territory. 
(*) OJ No L 106,  12. 5. 1971,  p. 1. Article  4 
When  stores  are consumed  whilst  the vessel  carrying 
out international  sea transport  is in a port,  the relief 
referred  to in Article  3 shall  be granted  for the entire 
period  during  which  the vessel  is in port,  provided 
that this  does  not exceed  the usual  period  necessary 
to achieve  the  purposes  for  which  the  said  vessel 
carries  out  the  international  sea  transport  which  it 
has undertaken. 
23. 3. 78 Official  Journal  of the European  Communities No C 73/7 
The relief  referred  to in Article  3 shall  also  be 
granted  whilst  a vessel  carrying  out international  sea 
transport  is in a dock,  workshop  or shipyard  where  it 
is undergoing  repairs,  unless  it is out of commission 
for the duration  of these  repairs. 
Article  5 
Articles  3 and 4 shall  not apply  to: 
(a) catering  supplies  consumed  on: 
— a vessel  whilst  it is out  of commission  or 
whilst  it is being  used  for purposes  other  than 
those  for  which  it normally  carries  out 
international  sea transport, 
— a vessel  used  as a floating  residence  or a 
floating  restaurant,  hotel  or casino,  or for 
similar  purposes,  during  the entire  period  of 
its stay  in a port  or in the territorial  waters  of 
a Member  State, 
— a pleasure  vessel  during  the entire  period  of 
its stay  in a port  or in the territorial  waters  of 
a Member  State, 
— a vessel  belonging  to the  administrative 
services  and  a military  vessel  flying  the flag  of 
the Member  State  of arrival  during  the entire 
period  of its stay  in that  State, 
*— a fishing  vessel,  save  for a vessel  engaged  in 
high-sea  fishing,  registered  in the  Member 
State  of arrival  during  the entire  period  of its 
stay in that  State; 
(b) fuels  other  than  those  contained  in standard-size 
tanks  directly  connected  to the propulsion  units 
and other  machinery  and  plant  on board  to be 
fed therewith. 
TITLE  II 
Outward  bound  vessels 
Article  6 
1. Subject  to Article  7, the  loading  on board 
outward  bound  vessels  carrying  out international  sea 
transport  of stores  intended  for  consumption  on 
board  during  the voyage  shall  be considered  for all 
purposes: 
— in the case  of stores  not coming  within  Article  9 
(2) of the  Treaty,  as a re-exportation  of goods 
outside  the Community, — in the  case  of stores  coming  within  the  said 
Article,  as an exportation  of goods  outside  the 
Community.  However,  in this  case,  the catering 
supplies  shall  not be subject  to export  duties. 
2. Paragraph  1 shall  also  apply: 
(a) to stores  intended  for consumption  on board  in a 
port during  the  entire  period  during  which  the 
vessel  is in port,  provided  that  this  does  not 
exceed  the usual  period  necessary  to achieve  the 
purposes  for which  the said  vessel  carries  out the 
international  sea  transport  which  it  has 
undertaken; 
(b) to stores  intended  for  consumption  during  a 
journey  between  two  ports  of call  situated  in the 
same  Member  State,  provided  that  these  ports  of 
call are part  of the normal  itinerary  of the vessel 
carrying  out  international  sea  transport.  These 
provisions  shall  apply  even  if the  journey 
between  these  ports  of call  is carried  out  in the 
territorial  waters  or on the inland  waterways  of 
the Member  State  in question,  provided  that  no 
passengers  or freight  are embarked  at one  port  of 
call in order  to be disembarked  at the other. 
3. Where  a vessel  is outward  bound  for the first 
time,  or after  a stay  in the port  of departure  which 
exceeds  the usual  period  referred  to in paragraph  2 
(a), the consumption  of stores  loaded  on board  may 
not benefit  under  paragraph  1, save  under  special 
circumstances  to be  assessed  by  the  competent 
authorities,  except  within  the  48 hours  immediately 
preceding  the departure  of the said  vessel. 
Article  7 
Article  6 shall  not  apply  to stores  loaded  on board 
pleasure  vessels. 
Article  8 
For the  purposes  of applying  Article  6 to fuels, 
lubricants  and  other  oils  for  technical  use,  and 
sundry  stores,  the following  shall  be deemed  to be 
vessels  carrying  out international  sea transport: 
(a) coastal  fishing  vessels; 
(b) vessels  used  for life-saving  and assistance  at sea; 
even  if these  vessels  do not  sail  outside  territorial 
waters. 
No C 73/8 Official  Journal  of the European  Communities 23. 3. 78 
CHAPTER  III 
PROVISIONS  APPLICABLE  TO  STORES 
FOR  VESSELS  CARRYING  OUT  INTERNATIONAL 
INLAND  WATERWAYS  TRANSPORT 
TITLE  I 
Incoming  vessels 
Article  9 
1. Stores  on  board  a vessel  carrying  out 
international  inland  waterways  transport  which 
enters  the customs  territory  of the Community  may 
be consumed  under  the same  conditions  as if the said 
vessel  were  outside  such  territory: 
(a) for the whole  duration  of the voyage,  if this  takes 
place  exclusively  on waters  having  international 
status; 
(b) where  this  is not  the  case,  until  the  first  port 
situated  in waters  not having  international  status. 
2. Stores  on  board  a vessel  carrying  out 
international  inland  waterways  transport  at the time 
of its arrival  at the first  port  situated  in waters  not 
having  international  status  may: 
— be kept  on board  under  the conditions  set out in 
Article  25, 
— be declared  for free  circulation  or placed  under 
another  customs  procedure, 
— be transferred,  under  the  control  and  with  the 
authorization  of the customs  authorities,  to other 
vessels  in the same  port,  or 
— be consumed  on board  under  the conditions  set 
out in Articles  10, 11 and 12. 
Article  10 
Subject  to Article  12,  the  stores  referred  to in the 
fourth  indent  of Article  9 (2) which  are intended  to 
be consumed  on  board  a vessel  carrying  out 
international  inland  waterways  transport  whilst  it is 
in a port  situated  in waters  not  having  international 
status  shall  be relieved  from  import  duties. 
Subject  as aforesaid,  the  stores  referred  to in the 
fourth  indent  of Article  9 (2) which  are intended  to 
be consumed  on  board  a vessel  carrying  out 
international  inland  waterways  transport  during  a 
journey  between  ports  of call  situated  in the customs 
territory  of the  Community  shall  also  be relieved 
from  the said  duties,  provided  that  these  ports  of call are part  of the normal  itinerary  of the said  vessel  to 
the final  port  of destination.  These  provisions  shall 
apply  even  if the journey  between  these  ports  of call 
is carried  out  on the inland  waterways  of the same 
Member  State,  provided  that  no passengers  or freight 
are embarked  at one  port  of call  in order  to be 
disembarked  at another. 
The relief  referred  to in the preceding  paragraph  shall 
also be granted,  under  the same  conditions,  in respect 
of stores  loaded  at a port  df call  in a Member  State 
on board  a vessel  carrying  out  international  inland 
waterways  transport  which  ends  in the Member  State 
in question. 
Article  11 
When  stores  are consumed  whilst  the vessel  carrying 
out international  inland  waterways  transport  is in a 
port situated  in waters  not  having  international 
status,  the  relief  referred  to in Article  10 shall  be 
granted  for the entire  period  during  which  the vessel 
is in port,  provided  that  this  does  not  exceed  the 
usual  period  necessary  to achieve  the  purposes  for 
which  the  said  vessel  carries  out  the  international 
inland  waterways  transport  which  it has undertaken. 
Article  12 
Articles  9, 10 and 11 shall  not apply  to: 
(a) catering  supplies  intended  for consumption  in the 
customs  territory  of the Community; 
(b) fuels  other  than  those  contained  in standard-size 
tanks  directly  connected  to the propulsion  units, 
and other  machinery  and  plant  on board  to be 
fed therewith. 
TITLE  II 
Outward  bound  vessels 
Article  13 
1. Subject  to Articles  14 and  15,  the loading  on 
board  outward  bound  vessels  carrying  out 
international  inland  waterways  transport  of stores 
intended  for  consumption  on  board  during  the 
voyage  shall  be considered  for all purposes: 
— in the case  of stores  not coming  within  Article  9 
(2) of the  Treaty,  as a re-exportation  of goods 
outside  the Community, 
— in the  case  of stores  coming  within  the  said 
Article,  as an exportation  of goods  outside  the 
23. 3. 78 Official  Journal  of the European  Communities No C 73/9 
Community.  However,  in this  case,  the  catering 
supplies  shall  not be subject  to export  duties. 
2. Paragraph  1 shall  also  apply: 
(a) to stores  intended  for consumption  on board  in a 
port during  the  entire  period  during  which  the 
ship is in port,  provided  that  this  does  not 
exceed  the usual  period  necessary  to achieve  the 
purposes  for which  the said  vessel  carries  out the 
international  inland  waterways  transport  which  it 
has undertaken. 
(b) to stores  intended  for  consumption  during  a 
journey  between  two  ports  of call  situated  in the 
same  Member  State,  provided  that  these  ports  of 
call are part  of the normal  itinerary  of the vessel 
carrying  out  international  inland  waterways 
transport.  These  provisions  shall  apply  even  if 
the journey  between  these  ports  of call  is carried 
out on the  inland  waterways  of the  Member 
State  in question,  provided  that  no passengers  or 
freight  are embarked  at one  port  of call  in order 
to be disembarked  at the other. 
3. Where  a vessel  is outward  bound  for  the  first 
time,  or after  a stay  in the  port  of departure  which 
exceeds  the  usual  period  referred  to in paragraph  2 
(a), the consumption  of stores  loaded  on board  may 
not benefit  under  paragraph  1, save  under  special 
circumstances  to be  assessed  by  the  competent 
authorities,  except  within  the  48 hours  immediately 
preceding  the departure  of the said  vessel. 
Article  14 
Article  13 shall  not  apply  to stores  loaded  on board 
pleasure  vessels  or fishing  vessels. 
Article  15 
Article  13  shall  not  apply  to catering  supplies 
intended  for consumption  in the customs  territory  of 
the Community. 
CHAPTER  IV 
PROVISIONS  APPLICABLE  TO  STORES 
FOR  AIRCRAFT 
TITLE.  I 
Incoming  aircraft 
Article  16 
1. Stores  on board  an aircraft  on an international 
flight,  bound  for  an airport  situated  in the  customs territory  of the  Community,  may  be consumed  until 
the aircraft  arrives  at the  airport  under  the  same 
conditions  as if the  said  aircraft  were  outside  such 
territory. 
2. Stores  on board  an aircraft  at the  time  of its 
arrival  at an airport  situated  in the customs  territory 
of the Community  may: 
— be kept  on board  under  the conditions  set out  in 
Article  25, 
— be declared  for  free  circulation  or placed  under 
another  customs  procedure, 
— be transferred,  under  the  control  and  with  the 
authorization  of the  customs  authorities  to other 
aircraft  in the same  airport,  or 
— be consumed  on board  under  the  conditions  set 
out in Article  17. 
Article  17 
The stores  referred  to in the fourth  indent  of Article 
16 (2) which  are intended  to be consumed  on board 
an aircraft  on an international  flight  whilst  it is at a 
Community  airport  shall  be relieved  from  import 
duties. 
The stores  referred  to in the fourth  indent  of Article 
16 (2) which  are  intended  to be consumed  on board 
an aircraft  on an international  flight  whilst  it is flying 
between  stops  situated  in the  same  Member  State 
shall  also  be relieved  from  the said  duties,  provided 
that these  stops  are  part  of the  normal  itinerary  of 
the said  aircraft  to the final  airport  of destination  and 
provided  that  no passengers  or freight  are embarked 
at one  stop  in order  to be disembarked  at another. 
The relief  referred  to in the preceding  paragraph  shall 
also be granted,  under  the same  conditions,  in respect 
of stores  loaded  on board  during  a stop  made  in a 
Member  State  by an aircraft  on an international 
flight  which  ends  in the Member  States  in question. 
TITLE  II 
Outgoing  aircraft 
Article  18 
1. Subject  to Article  79, the loading  on board  an 
aircraft  leaving  on an international  flight  of stores 
No C 73/10 Official  Journal  of the European  Communities 23.3.  78 
intended  for consumption  during  the flight  shall  be 
considered  for all practical  purposes: 
— in the case  of stores  not coming  within  Article  9 
(2) of the Treaty,  as a re-exportation  of goods 
outside  the Community, 
— in the  case  of stores  coming  within  the  said 
Article,  as an exportation  of goods  outside  the 
Community.  However,  in this  case,  the catering 
supplies  shall  not be subject  to export  duties. 
2. Paragraph  1 shall  also  apply  to stores  intended 
for consumption  between  two  stops  situated  in the 
same  Member  State,  provided  that  these  stops  are 
part of the  normal  itinerary  of the  aircraft  on an 
international  flight  and  provided  that  no passengers 
or freight  are embarked  at one  stop  in order  to be 
disembarked  at the other. 
Article  19 
Article  18 shall  not apply  to stores  loaded  on board 
private  aircraft. 
CHAPTER  V 
PROVISIONS  APPLICABLE  TO  STORES 
FOR  INTERNATIONAL  TRAINS 
TITLE  I 
Incoming  trains 
Article  20 
1. The  stores  on board  an international  train 
which  enters  the customs  territory  of the Community 
and is bound  for  a station  situated  within  this 
territory  may  be consumed  free  of import  duties 
under  the conditions  set out in Articles  21 and 22 for 
the entire  period  of its journey  to the final  station  of 
destination. 
2. Stores  on board  an international  train  at the 
time of its arrival  at the station  of destination  may: 
— be kept  on board  under  the conditions  set out in 
Article  25, 
— be declared  for free  circulation  or placed  under 
another  customs  procedure,  or 
— be transferred,  under  the  control  and  with  the 
authorization  of the customs  authorities,  to other 
international  trains  at the same  station. Article  21 
Article  20 (1) shall  not apply  to: 
(a) alcoholic  beverages  and  other  products 
containing  alcohol,  with  the exception  of beer  and 
wine  (including  sparkling  wine); 
(b) tobacco  and tobacco  products. 
Article  22 
The relief  referred  to in Article  20 shall  be subject  to 
the following  conditions: 
(a) in the case  of catering  supplies: 
— that  they  do  not  exceed  the  quantities 
normally  necessary  for the needs  of travellers 
during  the  journey  to and  from  their 
destination, 
— that  they  are bought  exclusively  in one of the 
third  countries  in which  the  international 
train  in question  stops,  in accordance  with 
domestic  market  conditions  and  that  their 
loading  on board  does  not entail  either  the 
refund  of import  duties  which  may  have  been 
paid,  nor the granting  of all or part  of other 
advantages  prescribed  in  the  case  of 
exportation; 
(b) in the case  of fuels,  that  they  are contained  in 
standard-size  tanks  installed  in the  means  of 
transport  in question  and  connected  directly  to 
the plant  to be fed therewith. 
TITLE  II 
Outgoing  trains 
Article  23 
Outgoing  international  trains  shall  only  take  on 
stores  coming  within  Article  9 (2) of the Treaty  or 
products  which,  being  on  board  incoming 
international  trains,  have  been  dealt  with  in 
accordance  with  Article  20 (2) hereof.  The  latter  may 
be consumed  duty-free  throughout  the whole  of the 
journey  within  the  customs  territory  of  the 
Community. 
CHAPTER  VI 
FINAL  PROVISIONS 
Article  24 
Stores  on board  a vessel,  aircraft  or international 
train  at the time  of its arrival  in a port,  an airport  or 
23. 3. 78 Official  Journal  of the European  Communities No C 73/11 
a station  of destination  situated  in the  customs 
territory  of the  Community  shall  be entered  on the 
manifest  or other  document  required  by the customs 
authorities.  Such  documents  shall  be lodged  at the 
customs  office  of arrival  within  the times  laid  down 
in Article  4 (1) of Council  Directive  68/312/EEC  of 
30 July  1968  on harmonization  of the provisions  laid 
down  by law,  regulation  or administrative  action 
relating  to: (1) customs  treatment  of goods  entering 
the customs  territory  of  the  Community;  (2) 
temporary  storage  of such  goods  (1). 
By way  of derogation  from  the foregoing  paragraph, 
the customs  authorities  may,  when  the circumstances 
so justify,  accept  an oral  statement  instead  of a 
written  document  or even,  in special  cases,  waive  the 
requirement  for a declaration. 
Article  25 
On the  arrival  of a vessel,  aircraft  or international 
train,  the customs  authorities  shall,  if they  deem  it 
necessary,  place  under  customs  seal  any  stores  in 
excess  of those  admissable  free  of import  duties 
under  this  Regulation. 
Article  26 
1. The  stores  to be embarked  may  only  benefit 
from  the facilities  provided  under  this  Regulation  to 
the extent  of the quantities  necessary  for the proper 
operation  of the means  of transport  and  to satisfy  the 
normal  needs  of the crew  members  and  passengers  of 
such  means  of transport. 
When  determining  these  quantities,  the  customs 
authorities  shall  take  particular  account  of the means 
of transport  used,  the number  of crew  members  and 
passengers,  the nature  and  the estimated  length  of the 
journey  (where  appropriate,  whether  it is a return 
trip) and  the quantity  of stores  already  on board  the 
means  of transport. 
2. Where  circumstances  so justify,  the quantities  of 
stores  to be embarked  may  be determined  overall, 
taking  into  account  the  normal  needs  of the  crew 
members  and  the passengers  for a period  fixed  by the 
customs  authorities. 
3. During  the time  that  a vessel  stays  in port,  the 
customs  authorities  may  fix the quantities  of catering 
supplies  at lower  amounts  than  those  which  they 
authorize  for the navigation  period  on the said  ship. 
(*) OJ No L 194,  6. 8. 1968,  p. 13. 4. Where  the conditions  of a voyage  to be carried 
out by the  means  of transport  do not  justify  the 
consumption  of catering  supplies  by  the  crew 
members  or the  passengers  during  this  voyage,  the 
customs  authorities  shall  not  authorize  the  loading 
of such  supplies  which  benefit  under  this  Regulation. 
Article  27 
1. All  stores  on board  before  the  departure  of 
vessels  and  aircraft  carrying  out  international 
transport  by sea,  inland  waterways  or by air shall  be 
listed  on a suitable  document  in a form  laid  down  by 
the customs  authorities.  Such  document  shall  be 
made  out  before  departure  and  shall  contain  all 
information  necessary  to enable  the said  authorities 
to verify  that  Article  26 has been  complied  with. 
By way  of derogation  from  the foregoing  paragraph, 
the customs  authorities  may,  when  the circumstances 
so justify,  accept  an oral  statement  instead  of a 
written  document  or even,  in special  cases,  waive  the 
requirement  for  a declaration.  In particular,  stores 
bought  in  accordance  with  domestic  market 
conditions  and  which  are  not  eligible  for  any 
reduction  or export  refund  may  be exempted  from  a 
declaration. 
2. Loading  of stores  on  board  the  means  of 
transport  referred  to in paragraph  1 may  only  be 
carried  out  with  the  authorization  and  under  the 
control  of the customs  authorities. 
Article  28 
If the  failure  to observe  one  of the  conditions 
referred  to in this  Regulation  entails  a customs  debt 
on importation  or on exportation,  the operative  date 
for determining  the elements  of any  taxation  of the 
goods  in question  shall  be the  date  on which  this 
irregular  situation  occurred  or,  if the  customs 
authorities  are  unable  to determine  the  latter,  the 
date on  which  they  first  noticed  the  irregular 
situation  of the goods. 
Article  29 
This  Regulation  shall  not prejudice  any  provisions  in 
force  in Member  States  relating  to protection  for 
social  or health  reasons. 
No C 73/12 Official  Journal  of the European  Communities 23. 3. 78 
Article  30 
This  Regulation  shall  not prevent: 
(a) the  application  of more  restrictive  conventional 
measures  in force  in Member  States  relating  to 
reciprocity  of treatment; 
(b) the  application  of special  measures  laid  down  in 
respect  of foreign  armed  forces  stationed  on the 
territory  of Member  States  in pursuance  of 
international  conventions; 
(c) the  application  of special  agreements  concluded 
by Member  States  authorizing  aeroplanes  of third 
countries  or other  Member  States  to operate 
freight  or passenger  transport  between  two  points 
in their  territory; 
(d) the  application  of the  conventions  concluded 
between  the  Federal  Republic  of Germany  and, 
on the one  hand,  the Republic  of Austria  and,  on 
the other  hand,  the Socialist  Federal  Republic  of 
Yugoslavia  regarding  the customs  procedure  for 
vessels  navigating  on the Danube; 
(e) the  application  of provisions  governing  the 
maritime  relations  between  the customs  territory 
of the  Federal  Republic  of Germany  and  the Island  of  Heligoland,  and  the  provisions 
governing  international  inland  waterway 
transport  on Lake  Constance. 
Article  31 
1. The  Committee  on Duty  Free  Arrangements  set 
up by in Article  7 of Regulation  (EEC)  No 1798/75, 
may examine  all  such  matters  relating  to the 
implementation  of this  Regulation  as are put to it by 
its chairman,  whether  on his own  initiative  or at the 
request  of the representative  of a Member  State. 
2. The  provisions  necessary  for  the  implemen-
tation  of Articles  4, 5, 6, 8, 10, 11, 13, 17, 18, 19 and 
24 to 27 of this  Regulation  shall  be adopted  in 
accordance  with  the procedure  laid  down  in Article  9 
(2) and  (3) of Regulation  (EEC)  No 1798/75. 
Article  32 
This  Regulation  shall  enter  into  force  on 1 January 
1979. 
This  Regulation  shall  be binding  in its entirety  and 
directly  applicable  in all Member  States. 
Proposal  for  a Council  Regulation  opening,  allocating  and  providing  for  the 
administration  of Community  tariff  quotas  for  certain  wines  having  a registered 
designation  of origin,  falling  within  subheading  ex 22.05  C of the  Common  Customs 
Tariff,  originating  in Algeria  (1978/79) 
(Submitted  by the Commission  to the Council  on 7 March  1978) 
THE  COUNCIL  OF  THE  EUROPEAN 
COMMUNITIES, 
Having  regard  to  the  Treaty  establishing  the 
European  Economic  Community,  and  in particular 
Articles  43 and  113  thereof. 
Having  regard  to the proposal  from  the Commission, 
Having  regard  to the  opinion  of the  European 
Parliament, 
Whereas  the  Cooperation  Agreement  between  the 
European  Economic  Community  and  the  People's 
Democratic  Republic  of Algeria  (*), signed  on 26 
H OJ  No L 141,  28. 5. 1976,  p. 2. April  1976,  stipulates  in Article  20 that  certain  wines 
having  a registered  designation  of origin,  falling 
within  subheading  ex 22.05  C of the  Common 
Customs  Tariff  and  originating  in Algeria  shall  be 
imported  into  the Community  free  of customs  duties 
within  the  limits  of an annual  Community  tariff 
quota;  whereas  the quota  volume  for the period  from 
1 July  1978  to 30 June  1979  is 400  000 hectolitres 
consisting  of 1.70  000 hectolitres  of wine  in bulk,  and 
230 000 hectolitres  of wine  in bottles;  whereas  wine 
in bulk  must  be put  up in accordance  with  certain 
conditions; 
Whereas,  however  because  of certain  difficulties  for 
the transport  of wine  in bulk,  a derogation  should  be 
made  from  the relevant  provisions  of the Agreement 
so that  the transport  may  be effected  in containers  of 
a capacity  not exceeding  200  hectolitres;