COMMISSION OF THE EUROPEAN COMMUNITIES 
C0M(91) 98 final - SYN 253 
Brussels, 27 March 1991 
Amendment to the proposal for a 
ÇQUNCH REGULATION (EEC) 
establishing a Community Customs Code 
(presented by the Commission pursuant to Article 149(3) 
of the EEC-Treaty) 
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EXPLANATORY MEMORANDUM 
1. In the light of the opinion delivered by Parliament at its February 
part-session on the Commission proposal for a Council Regulation 
(EEC) establishing a Community customs code,1 the Commission has 
decided to amend Its Initial proposal In accordance with Article 
149(3) of the Treaty establishing the European Economic Community. 
2. The amendments are as follows: 
modification or deletion of text (Articles I, 12(2), 241(1) and 
251); 
provision for tighter controls coupled with the maximum possible 
stream-lining of customs formalities (new recitals, 
Article 109(3), Article 161(5), Article 217); 
a new definition of free zones and free warehouses reflecting 
various political considerations (Article 164(1)(a)); 
adaptions In regard to changes in the legal situation in Germany 
and to Council acts to be replaced by the Code (third Indent of 
Article 3(1), Article 4 and Article 257); 
1 C0M(90)71 final - SYN 253. 
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substantive amendments considered desirable on economic grounds 
(engagement of the responsibility of persons participating in 
fraud -ArtIcle 198(3) and the introduction of an obligation to 
pay compensatory interest In cases of abuse of a procedure -
Article 211(3)); 
provision for restrictions on the right of representation, 
subject to a Community minimum for three occupational groups. 
3. The change In Article 1 Involves a corresponding amendment to 
Article 2. The introduction of compensatory Interest has 
repercussions on other provisions, entailing the deletion of Article 
117(1) and (2) and Articles 142 and 230, the amendment of Article 
141(2) and an addition to Article 184. 
The amendment of Article 217 renders Article 66 superfluous and 
calls for Insertion of subparagraph (a1) in the second paragraph of 
Article 214(1). 
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Amendments to the proposal for a Council Regulation establishing a 
Community customs code, In accordance with Article 149(3) of the 
EEC Treaty1 
The Commission hereby amends its proposal as follows: 
1. The following Is inserted after the seventh recital: 
"Whereas In view of the eminent Importance of external trade for the 
Community, customs formalities and controls should be abolished or 
at least kept to a minimum;". 
2. The following Is inserted after the eighth recital: 
"Whereas In adopting the measures required to Implement this Code, 
the greatest care must be taken to guard against any fraud or 
irregularity liable to affect adversely the General Budget of the 
European Community;" 
3. Article 1(1) is amended as follows: 
"Customs legislation shall consist of this Code and the provisions 
adopted at Community level or nationally to Implement it. The Code 
shall be applicable ..." (remainder unchanged). 
1 OJ C 128, 23.5.1990 - C0M(90)71 final - SYN 253. 
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4. In Article 2 "customs legislation" Is replaced by "Community customs 
legislation". 
5. The third indent of Article 3(1) is replaced by the following: 
"- the territory of the Federal Republic of Germany, except the 
Island of Heligoland and the territory of BUsingen (Treaty of 23 
November 1964 between the Federal Republic of Germany and the 
Swiss Confederation)". 
6. Article 4 is deleted. 
7. The following subparagraph is added to Article 6(2): 
"A Member State may restrict the right to make customs declaration: 
by direct representation, or 
by Indirect representation, 
so that the representative must be a customs agent carrying on his 
business In that country. 
This provision shall not apply as regards*. 
employees of the person In possession of the goods, 
carriers, 
persons lawfully engaged In the business of customs clearance in 
another Member State." 
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8. Article 12(2) Is replaced by the following: 
"2. Tariff information shall be supplied to the applicant free of 
charge. However, the applicant may be required to bear any 
costs Incurred by the customs authorities as a result of 
analysis of expert appraisal of the goods, or their return to 
the applleant." 
9. Article 66 is deleted. 
10. The following paragraph Is added to Article 109: 
"3. Where, In accordance with Article 75, import goods may be released 
for free circulation without being presented to customs and before the 
corresponding declaration is lodged, and the rules of assessment 
relating to those goods were ascertained or accepted at the time when 
the goods were placed under the customs warehousing arrangements, the 
said rules shall be considered to be those to be taken into account for 
the purposes of Article 211 unless: 
the declarant asks at the time of release for free circulation for 
more favourable rules of assessment to be taken Into account, and 
such rules are applicable to the goods under Article 211 and may be 
checked without requiring physical inspection of the goods, or 
the customs authorities find after the goods have been placed under 
the customs warehousing arrangements that other rules of assessment 
are appl(cable." 
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11. Article 117 Is replaced by the following: 
"The case* In -which and the condition* under which goods in the 
unaltered state or compensating products shall be considered to have 
been released for free circulation may be determined in accordance with 
the committee procedure." 
12. In Article 141(2) the full stop shall be replaced by a comma and the 
following text shall be added: 
"leaving out of account any interest which may be applicable." 
13. Article 142 Is deleted. 
14. Article 161(5) Is amended as follows: 
"5. The export declaration shall be lodged at the customs office 
responsible for supervising the place where the exporter is 
established or where the goods are packed or loaded for export 
shipment. Derogations shall be determined in accordance with the 
committee procedure." 
15. Subparagraph (a) of Article 164 Is amended as follows-. 
"(a) for the purposes of applying Import duties or commercial policy 
measures, non-Community goods are deemed not to be in the customs 
territory of the Community, provided they are neither released for 
free circulation nor placed under another customs procedure, nor 
used or consumed In ways other than those provided for in the 
customs legislation." 
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16. Article 184 is replaced by the following new text: 
"Article 184 
Articles 182 and 183 shall apply mutatis mutandis to compensating 
products originally exported subsequent to an inward processing 
procedure. 
The amount of import duty legally owed shall be determined in accordance 
with the rules applicable under the inward processing procedure. The 
time to be taken into account for the purpose of determining the import 
duties shall be the time when the compensating products were exported." 
17. The following subparagraph is added to Article 198(3): 
"Where an offence has been committed in the making of a customs 
declaration for one of the procedures referred to In paragraph 1, the 
persons who participated in the offence shall also be debtors, in 
accordance with the relevant provisions In force." 
18. The following paragraph 3 Is added to Article 211: 
"3. Compensatory Interest shall be applied in the cases and on the 
conditions defined in provisions adopted in accordance with the 
committee procedure, in order to prevent financial advantage wrongfully 
accruing as a result of the deferment of the date on which a customs 
debt is Incurred." 
19. The following subparagraph (a1) is inserted in the second paragraph of 
Article 214(1): 
"(a1) where the amount of duty legally owed exceeds the amount 
determined on the basis of binding tariff information;" 
20. In Article 217(3) after "Where the second indent of paragraph 2" insert 
the words: 
"or subparagraph (a1) of the second paragraph of Article 214(1)". 
21. Article 230 is deleted. 
22. The fol Iwing subparagraph Is added to Article 241(1): 
"The following may give rise to an appeal: 
a failure on the part of the customs authorities to give adequate 
reasons for a decision, 
abuse of powers, 
breach of the provisions in force." 
23. Article 251 is deleted. 
24. The seventh indent of Article 257 is amended as follows: 
"- the Council Directive of 24 July 1979 on the harmonization of 
procedures for the release of goods for free circulation (12), as 
last amended by Directive (90/504/EEC)(12a>. 
(12a) OJ No L 281 Of 12.10.1990, p.28 
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25. The eighteenth Indent of Article 257 is amended as follows: 
Council Regulation (EEC) No 1031/88 of 18 April 1988 determining 
the persons liable for payment of a customs debt, as last amended 
by Regulation (EEC) No 1716/90<28). 
26. The following indents are added to Article 257(1): 
"- Council Regulation (EEC) No 4046/89 of 21 December 1989 on the 
security to be given to ensure payment of a customs debt<36); 
Council Regulation (EEC) No 1715/90 of 20 June 1990 on the 
information provided by the customs authorities of the Member 
States concerning the classification of goods in the customs 
nomenclature*37^; 
Council Regulation (EEC) No 2726/90 of 17 September 1990 on 
Community transit*38*. 
(28) 0J No L 160, 26.6.1990, p.6 
(36) 0J No L 388, 30.12.1989, p.24 
(37) 0J No L 160, 26.6.1990, p.1 
(38) 0J No L 262/90, 26.9.1990, p.1 
ISSN 0254-1475 
COM(91) 98 final 
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ISBN 92-77-70504-3 
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