15. 3. 82 Official Journal of the European Communities No C 64/13 
Opinion on the proposal for a Council Regulation on the information provided by the 
customs authorities of the Member States concerning the classification of goods in the 
customs nomenclature 
The text referred to the Committee has been published in Official Journal of the 
European Communities No C 256 of 8 October 1981, page 10. 
A. LEGAL BASIS FOR THE OPINION 
On 2 October 1981 the Council referred the abovementioned proposal to the Economic 
and Social Committee in accordance with Article 198 of the Treaty establishing the 
European Economic Community. 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
The Economic and Social Committee prepared its opinion on the above matter at its 
193rd plenary session held in Brussels on 15 and 16 December 1981. 
The full text of the opinion is as follows: 
THE ECONOMIC AND SOCIAL COMMITTEE, 
Having regard to the Treaty establishing the 
European Economic Community, and in particular 
Article 198 thereof, 
Having regard to the request made by the Council of 
the European Communities on 2 October 1981 for an 
opinion on the proposal for a Council Regulation on 
the information provided by the customs authorities 
of the Member States concerning the classification of 
goods in the customs nomenclature, 
Having regard to the decision taken by its chairman 
on 9 October 1981, instructing the Section for 
Industry, Commerce, Crafts and Services to draw up 
an opinion on the matter, 
Having regard to the opinion adopted by the Section 
for Industry, Commerce, Crafts and Services at its 
meeting on 2 December 1981, 
Having regard to the oral report made by the 
rapporteur, Mr Broicher, 
Having regard to the discussions at its 193rd plenary 
session, held on 15 and 16 December 1981 (meeting 
of 15 December), 
HAS ADOPTED THE FOLLOWING OPINION 
unanimously: 1. General comments 
1.1. The Committee welcomes the Commission's 
proposed Regulation. The differing legal status of the 
information provided by the customs authorities in 
the Member States results in unequal treatment, 
which is incompatible with a customs union. Further 
more, not only is binding tariff information of great 
importance for the traders concerned, but it also 
serves to simplify and speed up customs procedures, 
which is in the interests of the competent customs 
authorities. 
1.2. The Committee has doubts, however, about 
whether it is right to make the tariff information 
binding only in the Member State in which it is 
provided. In its opinion on a proposal for a Council 
Regulation introducing arrangements for movement 
within the Community of goods sent from one 
Member State for temporary use in one or more other 
Member States (') the Committee took the view that a 
carnet issued by any one of the Member States was 
valid throughout the Community. Binding 
information should likewise be valid for the whole 
Community. Any other rule would be contrary to the 
very nature of a customs union. 
Nor can the Committee see why it should be 
necessary, if the competent administration so 
requests, to indicate the customs offices at which the 
formalities are to be carried out; as a result the 
The Committee approves the proposed Regulation 
subject to the following comments: (•) OJ No C 343, 31. 12. 1981, p. 1. 
No C 64/14 Official Journal of the European Communities 15. 3. 82 
binding information is valid only for these offices. 
The Committee urges that the relevant passages in the 
Regulation be changed. 
1.3. The Committee regrets that the rules governing 
information provided by customs administrations do 
not cover all areas of customs law. 
2. Specific comments 
Article 4 (1) 
2.1. The Committee suggests that it also be possible 
to make an application to the competent customs 
authorities in the Member State in which the 
applicant is established. 
2.2. The Commission should issue an implementing 
Regulation setting out a standard form for such 
applications. This would simplify the procedure 
considerably. Accordingly the words 'the form and 
procedure' should be deleted from the second 
paragraph of Article 4(1) and replaced by a 
reference to the standard application form 
provided. 
Article 4 (2) 
2.3. Experience in the Member States suggests that 
a separate application should be made for each 
individual product. 
Done at Brussels, 15 December 1981. Article 7 
The Committee proposes supplementing Article 7 as 
follows: '... information is made and a Member 
State which does not agree with the information 
provided consider it necessary they shall take ...'. 
Article 8 (2) 
2.4. Since the Committee considers that binding 
information should be valid for the whole 
Community, the words 'in which the binding tariff 
information is to be used' in the first sentence and the 
words 'of the Member state in which it was supplied' 
in the second sentence should be deleted. 
Article 9 (2) 
2.5. This rule overlaps with that in Article 16. The 
Committee therefore suggests that the wording of 
Article 9 (2) be replaced by that of Article 16. 
Article 14 (3) 
2.6. It is not clear why, in the case of the purchase 
or sale of goods, the other party to the transaction 
must be established in a non-member country or the 
Community. All that matters is the origin and 
destination of the goods. It should therefore be 
possible to find a much simpler form of wording. 
The Chairman 
of the Economic and Social Committee 
Tomas ROSEINGRAVE