No C 302/6 Official Journal of the European Communities 19. 11.82 
4. The provisions of paragraph 2 do not 
derogate from the rules laid down for the 
conversion of the ECU into national currencies 
within the framework of the documentary 
evidence specified in certain preferential 
arrangements or in the agreements concluded with 
certain third countries. 
5. By way of derogation from the provisions of 
paragraphs 2 and 3, the rate to be used for the 
conversion into national currencies of the ECU in 
which the customs duty applicable to products 
THE COUNCIL OF THE EUROPEAN 
COMMUNITIES, 
Having regard to the Treaty establishing the 
European Economic Community, and in particular 
Article 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 Community vessels fitted out for the filleting 
of fish are sometimes obliged, owing to the 
limitations imposed on them concerning the quantities 
of fish they are authorized to catch, to purchase on 
the fishing grounds, for their processing 
requirements, fish originating in third countries; 
Whereas, in accordance with Article 7 (a) of Council 
Directive 79/623/EEC of 25 June 1979 on the 
harmonization of provisions laid down by law, regu­
lation or administrative action relating to customs 
debt ('), the amount of the import or export duties 
payable on goods is determined on the basis of the 
taxation elements appropriate to the goods at the 
moment when the customs debt in respect of them is 
incurred; whereas this provision applies subject to the 
special provisions adopted under specific customs or 
agricultural rules; 
Whereas, in accordance with Article 3 (a) of 
Directive 79/623/EEC, applied in conjunction with 
Article 11 (1) of Council Directive 79/695/EEC of 24 
July 1979 on the harmonization of procedures for the falling under subheading 22.05 C of the Common 
Customs Tariff is expressed, shall be the repre­
sentative rate where such a rate is laid down 
under the common agricultural policy.' 
Article 2 
This Regulation shall enter into force on the day 
following its publication in the Official Journal of the 
European Communities. 
This Regulation shall be binding in its entirety and 
directly applicable in all Member States. 
release of goods for free circulation (2), where goods 
are released for free circulation in the Community the 
customs debt is incurred at the moment when the 
relevant entry is accepted; whereas, consequently, the 
amount of import duties payable on fillets obtained 
from fish orginating in third countries is the amount 
payable on those fillets on the date of acceptance of 
the entry of those goods for free circulation; 
Whereas, pursuant to those provisions, Common 
Customs Tariff duties are to be applied to the added 
value arising from the processing by the crew of the 
Community vessel of fish originating in third 
countries; 
Whereas, in view of the particular circumstances 
which lead Community vessels to use fish originating 
in non-member countries in order to obtain fillets, 
such charging is not justified from an economic point 
of view; whereas the necessary special provisions 
should therefore be adopted to ensure that the import 
duties levied on the products in question are those 
which would be payable if the fish originating in third 
countries were entered for free circulation in the 
unprocessed state; 
Whereas provision should be made for the necessary 
supervisory and cooperation measures to ensure the 
correct implementation of this Regulation; whereas 
the most appropriate procedure for this purpose is 
that laid down in Article 57 of Council Regulation 
(EEC) No 222/77 of 13 December 1976 on 
Community transit (5); Proposal for a Council Regulation determining the import duties applicable to fish fillets 
obtained on board Community vessels from fish orginating in third countries 
(Submitted by the Commision to the Council on 9 November 1982) 
(') OJ No L 179, 17. 7. 1979, p. 31. (2) OJ No L 205, 13. 8. 1979, p. 19. 
(') OJNoL38, 9. 2. 1977, p. 1. 
19. 11. 82 Official Journal of the European Communities No C 302/7 
Whereas the object of this Regulation is to determine 
the conditions for applying the Common Customs 
Tariff to fish fillets obtained on board Community 
vessels from fish originating in third countries in such 
a way as to obviate the charging of duty on added 
value arising from the processing of those fish by the 
crews of the vessels; whereas this Regualtion must 
not, however, increase the quantities of fish orig­
inating in third countries which may qualify for 
special tariff treatment in the event of their being 
released for free circulation in the unprocessed state 
in the Community, possibly by virtue of the fact that 
they are to be used for a specific purpose; whereas, in 
view of the aim pursued, the scope of this Regulation 
should be limited to fish fillets obtained from fish put 
on board Community vessels on the high seas on the 
fishing grounds themselves; 
Whereas the aim pursued is in conformity with the 
objectives of the Community; whereas the terms of 
the Treaty do not expressly empower the Community 
institutions to adopt the provisions necessary for this 
purpose; whereas, consequently, it is necessary to 
base this Regulation on Article 235 of the Treaty, 
HAS ADOPTED THIS REGULATION: 
Article 1 
1. The import duties applicable to fish fillets falling 
within Common Customs Tariff subheadings 
03.01 BII and 03.02 AII which are obtained on 
board Community vessels from fish originating in 
third countries shall, in the event of release for free 
circulation, be determined as follows: 
— the rate of import duty applicable shall be that 
payable, on the date of acceptance by the customs 
authorities of the entry for release for free circu­
lation, on whole fresh or chilled fish of the species 
from which the fillets entered for free circulation 
have been obtained; where the rate applicable to 
such fish is reduced or zero, whether or not within quantitative limits, that rate shall be applied 
on the same terms as if the fish had been 
presented in the unprocessed state at the customs 
office where the formalities for the release of the 
goods for free circulation are completed, 
— the customs value to be adopted when 
determining the amount of import duties payable 
shall be that of whole fresh or chilled fish of the 
species from which the fillets entered for free 
circulation have been obtained, as would be 
determined pursuant to the provisions on the 
valuation of goods for customs purposes if the fish 
were presented in the unprocessed state at the 
customs office where the formalities for the 
release of the goods for free circulation are 
completed. 
2. Paragraph 1 shall apply only in so far as the fish 
originating in third countries used to make the fish 
fillets referred to in that paragraph were put on board 
Community vessels on the high seas, on the fishing 
grounds themselves. 
3. For the purposes of paragraphs 1 and 2, 
'Community vessels' means vessels registered in a 
Community Member State and flying the flag of that 
Member State. 
Article 2 
Measures for supervision and administrative 
cooperation necessary for the correct implementation 
of this Regulation shall be adopted in accordance 
with the procedure laid down in Article 57 (2) of 
Regulation (EEC) No 222/77. 
Article 3 
This Regulation shall enter into force on 1 April 
1983. 
This Regulation shall be binding in its entirety and 
directly applicable in all Member States.