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COM(76)596
Vol.1976/0184

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Amendments -to
theProposalforaCouncilDirective
ontheharmonization ofprovisionslaiddownbylaw
i
regulationoradministrative action
relatingtocustomsdebt \
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\ , ;,
(submittedtotheCouncil "bytheCommissionin
applicationofArticle149,secondsubparagraph
oftheEECTreaty)
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EXPLANATORY MEMORANDUM
InresponsetotheOpiniongivenbytheEuropeanParliament (1)
onthefroposalforaDirectiveontheharmonization ofprovisionslaid
downbylaw,regulationoradministrative actionrelatingtocustomsdebt(2),
theCommissionconsideritopportunetoamenditsinitialproposalinaccord-
dancewithArticle149,secondsubparagraph,oftheTreatyestablishing the
EuropeanEconomicCommunity.
Theamendmentsproposedconstituteimprovements tothewordingof
thetextwithoutchanginginanyrespecttheessentialfeaturesofthe
originalproposaloftheCommission.
(1)O.J.No
(2)O.J.NoC128of10.6.1976,page48

Amendments to.
theProposalforaCouncilDirective
ontheharmonization ofprovisionslaiddownbylaw
regulationoradministrative action
relatingtocustomsdebt
(amendmentinapplication ofArticle149,second
paragraphoftheEECTreaty)
TheCommissionmodifiesitsProposalasfollows:
-Article7,firstsubparagraph -newwording:
"Withoutprejudicetothetime-limits forpaymentwhichthepersonliable
forpaymentmaybeallowedundertheprovisionsinforce,theamountof
theimportorexportdutieswhichconstitutesthecustomsdebtshallbe
duetothecompetentauthorities uponthecompletionoftheentryof
'thesaiddutiesintotheaccounts".
-Article7,secondsubparagrap h•
,"Deleted".
-Article8,paragraph 2(a),firstsentence-newword.ing:
"thecustomsdebtonimportationshallbesettled
-Article8,paragraph 2(b),firstsentence-newwording:
"1hecustomsdebtonexportationshallbesettled