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DOCUMENTS "COM"
COM(79)371
Vol.1979/0135

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(79)371 final
Brussels-12July1979
PROPOSAL FORACOUNCILDIRECTIVE
ONTHEHARMONIZATION OFPROCEDURES
FORTHEEXPORTATION OFGOODS
(presentedbytheCommissiontotheCouncil)
V •i'et^v
î'**"
I-
''V%*
COM(79)371final

Explanatory memorandum
ToapplytheprinciplesoftheTreatyofRomerelatingtofreedomofmove­
mentforpersons,goodsandservicesandguaranteeuniformapplication of
theprovisions onexportsadoptedwithintheframeworkoftheCommonAgri­
culturalPolicy,ithasbecomenecessarytoestablishcustomsprocedures
fortheexportation ofgoodsaimedatendinganydiscrimination between
firmsintheCommunity .
Astheywereframedtomeetexclusively nationalrequirements ,existing
provisions maydiffersignificantly fromoneMemberStatetoanotherand
thusgiverisetodiscrepancies intreatment.Notonlydoesthenumberof
formalities requiredbythecustomsauthorities fortheexportation ofgoods
varybuttherearedifferences intheverysubstanceofthelegalcommit­
mentsbindingtheusersoftheseprocedures .Thesedivergences between
nationalexportprocedures becameveryobviouswhentheprovisions ofthe
CommonAgricultural Policywereintroduced,especially inrespectof
exportrefundsortheapplication ofexportleviesorotheramounts,with
theresultthatanumberofspecialCommunityprovisions hadtobeadopted
toensurethatapplication ofthesystemofexportrefundsorlevieson
exportswithintheCommunity wasasuniformaspossible.
However,astheseprovisions wereirevitably fragmentary,theywerenot
enoughbythemselvestosecuregenuineequalityoftreatment amongCommunity
exporters .
Accordingly,Article2ofCommissionRegulation (EEC)No192/75of17January
1975layingdowndetailedrulesfortheapplication ofexportrefundsin
respectofagricultural products(1)providesthat"forthepurposesof
determining therateoftherefund thedateofexportation shallbe
thedayonwhichthecustomsauthorityacceptsthedocumentbywhichthe
■•■/•■■
(1)OJNoL25of31.1.1975,p.1

-2-
declarantstateshisintentiontoexporttheproductsinquestion
ThisRegulation doesnot,however,specifytheconditions underwhichthis
statementofintention (i.e.thecustomsdeclaration )maybeacceptednor
theconditions underwhichitscontentstoaybemodifiedorevencancelled
afteritsacceptance .
Thissimpleexampleunderlines theurgentneedforacompletesetofdetailed
customsrulesspecifying theconditionstoapplytoexportation ofgoodsto
non-Community countries .
However,Communityrulesonproceduresfortheexportation ofgoodsare
alsoneededforotherreasonsthanjusttheimplementation oftheprovisions
oftheCommonAgricultural Policy.Giventhatcustomsprocedures areasine
quanonforanycommonpolicyontradewithnon-Community countries,itis
clearthattheCommunity mustbeabletoavailitselfofdetailed common
rulesensuringuniformimplementation ofthesecommonpoliciesthroughout
theCommunity .
Thepurposeofthisproposalforadirectiveisjustthat.Itsprovisions
takeaccountbothoftheexperience ofMemberStatesinthisparticularfieldand
ofthechangingformofcustomsprocedures,duemainlytodataprocessing
techniques .
SincetheCommunity MemberStatesatpresentrelytoagreatextenton
exportstonon-Community countriesforcontinuedeconomicactivity,care­
fulattention wasgivenwhendraftingtheprovisions ofthisproposalto
theneednottoimpedesuchexportsorincreasecostsbymakingtheprocedures
disproportionately strict.
Inshort,thougheverythingpossiblemustbedonetoplacecustomsauthorities
inapositiontoensurethatprocedures operatecorrectly andinparticular
■■■/■••

-3-
toavoidfraudulentpracticesharmfultotheCommunitybudgetd),everyeffort
mustbemadetofurtherexportsofCommunityproductstonon-Community
countries/forinstancebysimplifyingprocedures.
ItisforthecustomsauthoritiesofeachMemberStateactingontheirown
responsibility todecidetoallowuseofSimplifiedprocedures,takinginto
accountinparticular,thenatureofthegoodstobeexported,thefrequency
andthefinancialimplications ofexportation,thecommercialorganisation of
theexportingfirmandtheadministrative meanswhichmightbeusedtokeep
aneffectivecheckonitsactivities .
Theseproceduralrulesmust,ofcourse,allowallCommunityexporters,where-
everpossible,tooperateinwhicheverMemberStatetheychooseinaccordance
withthecustomsunionprovisions andthefundamentalprinciplesofthe
TreatyofRomeregardingfreedomofmovementforgoods,personsandservices.
Thisproposalsetsouttoachievealltheseaims.Althoughtheprovisionsin
themselvesarefairlyprecise,anumberofimplementing measureswillbe
necessarytoachieveuniforminterpretation inallMemberStates.Wherever
necessary,theCustomsGeneralProceduresCommitteereferredtobythe
CommissioninitsproposalforaCouncildirectiveontheharmonization of
proceduresforthereleaseofgoodsforfreecirculation (2)willtherefore
beconsulted.
SincethisproposalforadirectiveisbasedonArticle100oftheEECTreaty,
theEuropeanParliamentandtheEconomicandSocialCommitteemustgivetheir
opinions.
(1)Thus,wheretheexportationofgoodshasimplicationsfortheCommunity
budget(exportduties,refund,orotherpaymentsonexportation )this
proposalforadirectiverequiresthedeclarantinallcasestoprovide
thecustomsservicewithdetailspreciseenoughtoenablethecustoms
topursuethematterinaccordancewiththelawwhereanexamination
ofthegoodsshowsthattheydonotcorrespondtothosewhichwerethe
subjectoftheexportprocedure.
(2)0JNoC14of15.2.1974,p.45

Proposal
foraCouncildirective ontheharmonization
ofproceduresfortheexportation ofgoods
THECOUNCILOFTHEEUROPEANCOMMUNITIES,
HavingregardtotheTreatyestablishing theEuropeanEconomicCommunityand
inparticularArticle100thereof,
HavingregardtotheproposalfromtheCommission,
HavingregardtotheopinionoftheEuropeanParliament,
HavingregardtotheopinionoftheEconomicandSocialCommittee,
WhereastheCommunityisfoundedonacustomsunion;
Whereas,withoutprejudicetothetransitional measureslaiddowninTitleI,
Chapter1ofPartFouroftheActconcerningtheConditionsofAccessionand
theAdjustments totheTreaties(1),theestablishment ofthecustomsunion
ismainlygovernedbytheprovisionsofTitleI,Chapter 1ofPartTwoof
theTreaty;whereasthisChaptercontainsaseriesofdetailedprovisions
relatingtotheelimination ofcustomsdutiesbetweenMemberStates,the
setting-up andprogressive introduction ofthecommoncustomstariffand
theautonomousalterationorsuspensionofdutiesinthattariff;
WhereasArticle27providesthat,beforetheendofthefirststage,Member
Statesshall,insofarasmaybenecessary,takestepstoapproximatetheir
provisionslaiddownbylaw,regulationoradministrative actioninrespect
ofcustomsmattersbutdoesnotgivetheCommunityinstitutions competence
toadoptbindingprovisionsinthismatter;whereasadetailedexamination
carriedoutinconjunction withtheMemberStateshasshowntheneedfor
bindingCommunityactsincertainfieldsasaprerequisite forthe
introduction ofcustomslegislationsecuringuniformimplementation ofthe
variousCommunityprovisionsgoverningtradebetweentheCommunityandnon-
membercountries;
(1)0JNoL73of27.3.1972,p.14

Whereastheproceduralruleslaiddownbylaws,regulationoradministrative
actionintheMemberStatesinrespectoftheexportationofgoodsare
framedintheLightofexclusivelynationalinterests:whereastheythere­
foretakenoaccountoftherequirements ofthecustomsuniononwhichthe
Communityisfounded;
Whereastheseprovisionsmoreovervarysignificantly,thuscausingdiscrep­
anciesintheapplicationofexportdutiesandofanyotherCommunity
provisionstowhichtheexportationofgoodstonon-Community countries
maygiverise;whereastheresultingdiscrepancies inthetreatmentof
Communityexporters,sincerulesvaryaccordingtotheparticularMember
Stateinwhichthecustomsexportformalitiesarecompleted,mayleadto
deflectionsoftradeandartificialtransfersofbusiness;
Whereastheseprovisionsdirectlyaffecttheestablishment andproper
operationofthecommonmarket;
Whereastheattainmentoftheobjectivesofthecustomsunionhasreached
thestagewhereitisnecessarytolaydown,attheveryleastintheform
ofadirective,commonproceduralrulesfortheexportation ofCommunity
goodstonon-Community countries;
Whereasthesecommonrulesmustaimatsecuringproperapplication both
ofexportdutiesandofanyotherCommunityprovisionstowhichthe
exportation ofCommunitygoodstonon-Community countriesmaygiverise;
whereasitis,however,importanttoavoidanyunnecessaryformalities;
whereastherulesmustbesufficiently flexibletoenablethemtobe
adjustedtodifferingcircumstances andtotakeaccountofchangesin
administrative methods,inparticularasregardsdataprocessing;
Whereasitisessentialtosecureuniformapplication ofthesecommon
rulesandtothisendtomakeprovisionforaCommunityprocedurefor
theadoptionofthenecessaryimplementing ruleswithinanappropriate
period.
HASADOPTEDTHISDIRECTIVE

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Article 1
1.Withoutprejudicetotheapplication ofanyspecificprovisions which
havebeenormaybeadoptedunderthecommonagricultural
policy,thisDirectivedeterminestherulestobecontained
intheprovisionslaiddownbylaw,regulationoradministrative action
inMemberStatesinrespectoftheexportation fromtheterritoryof
theCommunityofgoodsfulfillingtheconditionslaiddowninArticle9
(2)oftheTreaty.
2.ForthepurposesofthisDirective :
(a)territoryoftheCommunitymeans:
-inthecaseofgoodssubjecttoexportdutiesoreligibleto
benefitfromexportrefundsorotheramounts,thegeographical
territoryoftheCommunityasdefinedforpurposesofthecommon
agricultural policy;
-inthecaseofothergoods,thecustomsterritoryoftheCommunity;
(b)exportdutiesmeanstheagricultural leviesandothercharges
providedforunderthecommonagricultural policyorthe
specificarrangements applicable,pursuanttoArticle235ofthe
Treaty,tocertaingoodsresultingfromtheprocessingofagricultural
products;
(c)customsofficemeansanyofficecompetenttoaccepttheexport
declaration referredtoinArticle2.

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TITLEI
GENERALPROCEDURE
Article2
Theexportation fromtheterritoryoftheCommunityofthegoodsreferred
toinArticle1(1)shallbeconditional uponthepresentation atacustoms
office,inaccordancewiththeconditionsdefinedbelow,ofanexport
declaration (hereinafter referredtoasthe"declaration").
Thenaturalorlegalpersonwhomakesthedeclaration ishereinafter
referredtoas"thedeclarant".
Artiele3
1.ThedeclarationshallbeinwritingonaformEXaccompanied where
appropriate byoneormoreformsEXC,complyingwiththemodelsset
outinCouncilRegulation (EEC)No2102/77introducing aCommunity
exportdeclaration form(1).Itshallbesignedbythedeclarantand
shallcontaintheinformationnecessaryfortheindentificationofthegoods
andfortheapplication ofexportdutiesandofanyothermeasuresto
whichtheexportation ofthegoodsinquestionmaygiverise.
■•■/•■■
(1)0JNoL246-27.9.1977,p.1

-5-
2.Thedeclaration shallbeaccompanied byallthedocumentswhichitis
necessarytoproduceforpurposesofthecorrectapplication ofexport
dutiesandofanyothermeasurestowhichtheexportation ofthegoods
inquestion maybesubject.
Article4
1.Thedeclaration maybepresentedatanycustomsofficewhichis
competent,inaccordance withnationalprovisions,tocompletethe
exportformalities forthegoodstowhichthedeclaration relates,
oncetheyhavebeenproducedatthisoffice.
Howeverthecustomsauthority mayallowthedeclaration tobepresented
beforethedeclarantisinapositiontoproducethegoodstoit.In
thiscase,itmaysetatimelimitforthegoodstobeproduced,to
bedetermined accordingtothecircumstances .Ifthegoodshavenot
beenproducedwithinthistimelimit,thedeclaration shallbedeemed
nottohavebeenpresented .
2.Forpurposesofparagraph 1,goodsshallbeconsidered
tohavebeenproducedatacustomsofficewhentheirarrival
atthecustomsoffice,oratanotherplacedesignated bythecompetent
authorities,hasbeennotifiedtothelatterinthemannerrequiredto
enablethemtoarrangeforcontrolorexamination .
3.Thedeclaration shallbepresentedatthecustomsofficeduringthe
daysandhourswhenthisofficeisopen.
However,thecustomsauthority mayatthedeclarant'srequestand
expenseauthorizethedeclaration tobepresentedoutsidetheseopening
daysandhours.
4.Adeclaration presentedtotheofficialsofthecustomsofficein
questionatsomeotherplacedesignatedforthispurposebyagreement
betweenthecompetentauthorities andthepersonconcernedshallbe
considered equivalent toadeclaration atacustomsoffice.
mmm!mma

Artiele5
1.OnlydeclarationsfulfillingtheconditionslaiddowninArticle3may
beacceptedbythecustomsauthority.Suchdeclarations shallbe
acceptedbythecustomsauthorityforthwithinaccordancewiththe
procedureslaiddownineachMemberState.
However,where,inaccordancewithArticle4(1)
secondsubparagraph,adeclaration hasbeenpresentedbeforethegoods
towhichitrelateshavearrivedatthecustomsofficeoratanother
placedesignated bythecustomsauthority,suchadeclaration may
onlybeacceptedwhenthegoodsinquestionhavebeenproducedtothe
competentauthorities,withinthemeaningofArticle4(2).
2.MemberStatesshalltakeappropriate measurestoensurethatthedate
ofacceptanceofthedeclarationconstitutes theoperativedatefor
theapplication ofArticle10.
Article6
Thedeclarantshallbeauthorized,athisrequest,toamenddeclarations
acceptedbythecustomsauthorityinthecircumstances referredtoin
Article5,asregardsoneormoreitemsofinformationreferredto
inArticle3(1),subjecttothefollowingconditions :
(a)theamendmentmustberequestedbeforethecustomsauthorityhas
authorisedexportation ofthegoods;
(b)theamendmentmaynolongerbegrantedwheretherequestismadeafter
thecustomsauthorityhasinformedthedeclarantofitsintentionto
examinethegoodsorofitsownfindingthattheinformationinquestion
wasinaccurate;
Cc)theamendmentmustnothavetheeffectofmakingthedeclarationrefer
togoodsotherthanthosetowhichitoriginallyreferred.

-7-
Thecustomsauthority mayalloworrequiretheamendments referredto
inthepreviousparagraphtobeeffectedbymeansofanewdeclaration
replacingtheoriginaldeclaration .Inthiscase,thedateforthe
determination oftheexportdutiesrelatingtothe
goodsinquestionandthedateofapplication ofanyothermeasuresto
whichtheirexportation maygiveriseshallbethatoftheacceptance
oftheoriginaldeclaration .
Article7
1.AslongasthegoodshavenotlefttheterritoryoftheCommunity,
thedeclarant mayrequestthatthedeclaration relatingtothose
goodsbecancelled.
However,whenthecustomsauthority hasinformedthedeclarantof
itsintentiontoexaminethegoodsinrespectofwhichthedeclaration
wasmade,arequestforcancellation maynotbemadeuntilthis
examination hastakenplace.
2.Therequestforcancellation ofthedeclaration mayconcernallor
onlypartofthegoodstowhichthedeclaration relates.
3.Therequestforcancellation shallnotbemetunlessthedeclarant :
(a)providesthecompetentauthorities withproofthatthegoods
havenotlefttheterritoryoftheCommunity;
(b)producestothesaidcompetentauthorities allcopiesof
theexportdeclaration togetherwithanyotherdocumentsdelivered
tohimonacceptance ofthedeclaration .
(c)whereappropriate,providesthecompetentauthorities withDroof
thattherefundsandotheramountsgrantedonexportation ofthe
aoodsinauestionhavebeenreoaidorthatthenecessary measures
havebeentakenbytheservicesconcerned sothattheymaynotbe
paid.
■■•/■■•

-7bis-
4.Wherethegoodsdeclaredforexportation havenotleftthecustoms
officeorotherdesignatedplacewithinthetimelimitlaiddownbythe
competentauthorities,thedeclarationshallbedeemedtobecancelled.
1
The.declarantisrequired:
-tore-producetothesaidcompetentauthoritiesallcopiesof
theexportdeclarationtogetherwithanyotherdocumentsdelivered
tohimonacceptanceofthedeclaration .
-whereappropriate,toprovidethecompetentauthoritieswithproof
thattherefundsandotheramountsgrantedonexportation ofthe
goodsinquestionhavebeenrepaidorthatthenecessarymeasures
havebeentakenbytheservicesconcernedsothattheymaynotbe
paid.
5.Cancellation ofthedeclarationshallinvolve,asappropriate,the
cancellation ofattributions ontheexportlicenceorlicences
presentedinsupportofthedeclaration.
6.Cancellation ofthedeclarationshallinnowayprecludetheapplication
ofsanctionsforanoffencecommittedbythedeclarant.

-8-
Article8
1.Withoutprejudicetotheothermeansofcontrolatitsdisposal,the
customsauthoritymayexamineallorpartofthedeclaredgoods.
2.Thegoodsshallbeexaminedintheplacesandduringthehoursdesignated
forthatpurpose.
However,thecustomsauthoritymaypermit,atthedeclarant'srequest,
theexamination ofgoodsatplacesandattimesotherthanthose
specifiedabove.Anycostswhichmayresultshallbebornebythe
declarant.
3.Transportofthegoodstotheplaceswheretheyaretobeexamined,and
theirunpacking,repackingandallotheroperationsrequiredforexamin­
ationshallbeundertaken bythedeclarantoronhisauthority.He
shallbearallcostsincurred.
4.Thedeclarantshallbeentitledtobepresentortoberepresented at
theexamination ofthegoods.Thecustomsauthoritymay,ifitconsiders
itappropriate,requirethedeclaranttobepresentortoberepresented
attheexamination ofthegoodsforthepurposeofprovidingthe
necessaryassistance.
5.Thecustomsauthoritymay,whenthegoodsarebeingexamined,take
samplesforanalysisordetailedexamination .
Thecostsincurredinconnectionwiththisanalysisordetailedexamination
shallbebornebytheadministrative authority.
mmm/mmm

-9-
6.Theprovisionsofparagraph 5shallnotprecludeapplication ofthe
secondsubparagraph ofArticle8(3)ofCouncilRegulation (EEC)No
2682/72of12December1972layingdowngeneralrulesforgranting
exportrefundsoncertainagricultural productsexportedintheform
ofgoodsnotcoveredbyAnnexIItotheTreatyandthecriteriafor
fixingtheamountofsuchrefunds(1).Insuchcases,thecostofthe
analysiscarriedoutbythecompetentauthoritiesshallbeborneby
thedeclarant.
Article9
1.Theresultsofthecheckingofthedeclaration andtheaccompanying
documents,andofanyexamination ofthegoods,shallserveasabasis
forthecalculation ofexportdutiesandexportrefundsandotheramounts
andfortheapplication ofanyothermeasurestowhichtheexportation
ofthegoodsmaygiverise.Wherethereisnocheckingof
thedeclaration andtheaccompanying documentsorexamination ofthe
goods,suchcalculation orapplicationshallbeeffectedonthebasis
oftheinformation inthedeclaration .
2.Theprovisionsofparagraph 1shallnotprecludeanysubsequent
verification bythecompetentauthorities oftheMemberStates
noranyconsequences oftheapplication ofexistingprovisions,parti­
cularlyasregardsalterationoftheamountofexportdutiesapplicable
tosuchgoodsoroftheexportrefundsorotheramountsgranted.
Article10
Withoutprejudicetothespecialprovisionsapplicableundergeneralor
specificCommunitylegislation,exportdutiestowhichthegoodsmaybe
subjectshallbeleviedinaccordancewiththeratesandamountsinforce
atthedateofacceptanceofthedeclaration.Thesamedateshallbethe
operativedatefordeterminingotherelementsnecessaryforthecalculation
ofthesedutiesandfortheapplicationofanyotherCommunitymeasuresto
whichtheexportationofthegoodsinquestionmaygiverise.
■■■/•■•
(1)0JNoL289of27December1972,p.13

-10-
Article11
Withoutprejudicetoanyalterations asreferredtoinArticle9(2),
theamountoftheexportdutiesdetermined bythecompetentauthorities
shallbeenteredintheaccountsbytheseauthorities intheappropriate
administrative formsandcommunicated tothedeclarant.
Article12
Withoutprejudicetotheapplication ofanyprohibitions orrestrictions
asregardsthegoodsdeclaredforexport,thecustomsauthoritymaynot
permittheexportation ofthegoodsuntilanyexportdutiesleviedupon
themhavebeenpaidorguaranteedorarrangements havebeenmadefor
theirdeferredpaymentundertheconditionslaiddownintheCouncil
Directive78/453/EECof22May1978ontheharmonization ofprovisions
laiddownbylaw,regulationoradministrative actionconcerning
deferredpaymentofimportdutiesorexportduties(1).
Article13
1.Whendeterminingtheforminwhichitistograntauthorization to
exportthegoodsthecustomsauthorityshalltakeintoaccounttheir
locationandtheparticulararrangements underwhichitexercises
surveillance overthem.
2.Goodswhichhavereceivedanexportauthorization shallremainunder
thecontrolofthecustomsauthorityuntiltheyleavetheterritoryof
theCommunity.
TITLEII
SPECIALPROCEDURES
Article14
1.Asfarasisadministratively possible,MemberStatesshallauthorize
theuseofthespecialproceduresdefinedinArticles15to20.
■i•/•••
(1)0JNoL146of2.6.1978,p.19

-11-
2.SaveasotherwiseprovidedinArticles15to20,theprovisionsof
TitleIareapplicabletothespecialprocedureslaiddowninthose
Articles.
1
A.Exemption fromwrittendeclaration/ 1■111■■■1■ ■■'- ■■–
Article15
1.Withoutprejudicetotheapplication ofthespecialprovisionslaiddown
withregardtoconsignments byletter andparcelpost,MemberStates
mayprovidethatgoodsexportedfornon-commercial purposesandgoods
ι
oflowvalue,suchasthosecontainedintravellers' personalluggage,
shallnotbethesubjectofawrittendeclaration .
Exemptionfromawrittendeclaration mayalsobegiveninrespectof:
-agricultural ,stock-farming ,horticultural andforestryproductsobtained
withintheterritoryoftheCommunityfromlandinborderareasexploited
byownersortenantfarmerswhosebusinessheadquarters areinanon-
MemberStateintheimmediatevicinityofthefrontierwiththeCommunity,
-seedstobeusedfortheexploitation oflandinanon-Member Statein
theimmediatevicinityoftheterritoryoftheCommunitybyownersor
tenantfarmerswhosebusinessheadquarters arelocatedinthatterritory
intheimmediatevicinityofthenon-Member State.
2.Paragraph 1shallnotapplytogoodsinrespectofwhichanexportlicence
isrequiredorforwhichexportrefundsorotheramountsarerequested.

-12-
B.Preparation ofgeneral,periodicor
recapitulative declarations
Article16
1.Withoutprejudicetotheapplication,whererelevant,
ofArticle18,thecompetentauthorities mayauthorizethedeclarantto
furnish,orinsertatalaterdate,certainitemsofthe
declaration intheformofsupplementary declarations whichmaybeof
ageneral,periodicorrecapitulative character.
2.Statements madeinsupplementary declarations togetherwithstatements
madeindeclarations towhichtheyrefer,shallbedeemedtoconstitate
asingleindivisible instrumenttakingeffectfromthedatewhenthe
corresponding initialdeclaration wasaccepted.
3.Thecompetentauthorities maymakethegrantingofthefacilities
providedforinthisArticleconditional uponthelodgingofasecurity,
thenatureandamountofwhichtheyshalldetermine.
Article17
WhentheprocedureprovidedforinArticle16isapplied,
theinitialdeclarations relatingtoeachconsignment of
goodsmustinanyeventcontaintheinformationnecessaryfor
identification ofthegoods.
Inthecaseofgoodswhoseexportation hasimplications fortheCommunity
budgetasregardseitherreceiptsorexpenditure,detailsoftheprecise
tariffheadingintowhichthegoodsfallandtheirnetquantitymustalso
appearintheinitialdeclarations .

-13-
C.Replacement bycodifieddataofallorpartofthe
information containedinthedeclaration
Article18
1.Thecompetentauthorities mayauthorizethedeclaranttoreplaceallor
partoftheinformation containedinthewrittendeclaration referred
tcfinArticle3(1)bycommunicating tothecustomsofficedesignated
forthispurposecodifieddata,ordatamadeoutinanyotherform
determined bythecompetentauthoritiesthatcorrespondstotheinfor­
mationrequiredforwrittenexportdeclarations,withaviewtocomputer
processing.
2.Theconditionsunderwhichsuchdataaretobecommunicated shallbe
determined bythecompetentauthorities .
3.Theconditionstobesatisfiedbythedeclarant inordertoobtain
authorization tofollowthesimplifiedproceduredefinedinthisArticle
shallbelaiddownbythecompetentauthorities .Theauthorization may
berestrictedtocertaingoodsspecifiedbythemanditmayberevoked
atanytime.
4.Application oftheprovisionsofthisArticleshallinnowayprecludethe
exercisebythecustomsauthorityofanycontrolswhichitconsiders
necessarytoensurethattheoperationsarecorrectlycarriedout.
D.Grantingofauthorization forexportation before
presentation ofthedeclaration
Article19
1.Wherejustifiedbythecircumstances,thecompetentauthorities may
authorizetheexportation ofthegoodsassoonastheyhavebeenproduced
atthecustomsofficedesignatedforthatpurposeandwithoutpresentation
ofthedeclaration referredtoinArticle3.
2.Authorization toexportthegoodsshallbeconditional onthepresentation
atthecompetentcustomsofficeofacommercialdocumentcontainingthe
informationnecessaryforidentification ofthegoods,accompanied by
anapplication signedbythepersonconcernedfortheexportation ofthe
saidgoods.

-14-
Inthecaseofgoodswhoseexportation hasimplications fortheCommunity
budget,asregardseitherreceiptsorexpenditure,detailsoftheprecise
tariffheadingintowhichthegoodsfallandtheirnetquantitymustbe
indicated onthatcommercial document.
Wheretheapplication ofCommunity measurestowhichtheexportation of
thegoodsinquestiongivesriseissubjecttothepresentation ofany
otherdocument,thatdocumentmustaccompanythecommercial document-
Acceptance bythecustomsofficeofthatcommercial documentshallhave
ineveryrespectthesamelegaleffectasacceptanceofthedeclaration
referredtoinArticle3.
3.Whencircumstances sopermit,thecompetentauthorities mayagreetothe
application referredtoinparagraph 2beingreplacedbyageneral
application coveringexportstobecarriedoutduringaspecificperiod.
Referenceshallbemadetothisgeneralapplication inthecommercial
documenttobepresentedforeachexportinaccordance withthefirst
subparagraph ofparagraph 2.
4.Thecustomsauthority may,ifitconsidersitnecessary,makeexportation
ofthegoodsconditional ontheirbeingexaminedonthebasisofthe
information containedinthecommercial documentreferredtoinpara­
graph2.
5.Thedeclaration relatingtogoodscoveredbythesimplified procedure
referredtoinparagraph 1mustbepresentedatthecompetent customs
officewithintheperiodlaiddownbythecompetentauthorities .Such
periodmaynotexceed1monthfromthedateofacceptanceofthe
commercial documentreferredtoinparagraph 2.
ForpurposesofArticle10,thisdeclaration shalltakeeffectonthe
dateonwhichthecustomsauthorityacceptsthecommercial document
referredtoinparagraph 2.
••■/■••

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6.Withoutprejudicetothesecondsubparagraph ofparagraph 5andtothe
application,whererelevant,ofArticle18,thecustomsauthoritymay
allowgeneral,periodicorrecapitulative declarations inrespectof
goods.
7.Authorization tousethesimplifiedprocedurelaiddowninthisArticle
shallbegrantedonlytothosepersonsabletoprovideallguarantees
deemednecessarybythecompetentauthorities .Itmaybegrantedonan
occasionalorapermanentbasis.Inthelattercase,itmayberestricted
tocertaingoods.Itmayberevokedatanytime.
8.Theapplication oftheprovisionsofthisArticleshallinnowaypre­
cludetheexercisebythecustomsauthorityofanycontrolswhichit
considersnecessaryinordertoensurethattheoperationsarecorrectly
carriedout.
9.Thecompetentauthorities maymakethegrantingofthesimplifiedproce­
dureprovidedforinthisArticlesubjecttothelodgingofasecurity,
thenatureandamountofwhichtheyshalldetermine.
Artiele20
1.Thecompetentauthorities mayauthorizenaturalorlegalpersonswho
frequentlyexportgoodstosendthesegoodsdirectlyfromtheirpremises
tothecustomsofficeresponsibleforverifyingthattheyhaveleftthe
territoryoftheCommunitywithoutitfirstbeingnecessaryforthemto
presenttoacompetentcustomsofficethedeclarationreferredtoin
Article3.
2.Beforethegoodsleavethesepremises,theholderoftheauthorization
referredtoinparagraph 1shall:
(a)givethecompetentauthoritiesadequatenoticeofdispatch,inthe
mannerandformlaiddownbythelatter,forthepurposeofobtaining
authorization toexportthegoodsinquestion;
•■■/■•■

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(b)enterthesaidgoodsintherecords.Entryshallbecarriedoutin
themannerandformlaiddownbythecustomsauthorities,indicating
thedateonwhichentrywasmadeandtheinformation necessaryfor
identification ofthegoods;
Wheretheexportation ofgoodshasimplications fortheCommunity
budget,asregardseitherreceptsorexpenditure,detailsofthe
precisetariffheadingintowhichthegoodsfall,andtheirnet
quantitymustalsoappearintherecordsoftheholderofthe
authorization .
(c)makeavailabletothecompetentauthorities anydocuments,inparti­
cularexportlicencesoradvance-fixing certificates,thatmayhave
tobepresentedfortheapplication ofCommunitymeasurestowhich
theexportation ofparticulargoodsmaygiverise.
Compliancewiththeformalitiesreferredtoinsubparagraphs Ca)and
(c)shallhaveinallrespectsthesamelegaleffectasacceptance
ofthedeclaration referredtoinArticle3.
3.Insofarasthecheckingoftransactions isnotaffectedthereby,the
competentauthorities mayincertainspecialcircumstances justifiedby
thenatureofthegoodsinquestionandbytheacceleratedrateofexport,
exempttheauthorizedpersonfromtheobligationtonotifythecompetent .
customsofficeofeachdepartureofgoods,onconditionthatheprovides
thatofficewithalltheinformationthatitdeemsnecessarytopermit
ittoexercise,whereappropriate,itsrighttoexaminethesaidgoods.
Entryofthegoodsintherecordsshallinthatcasebeequivalentto
authorization oftheirexportation .
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Thecategoriesofgoodseligibleforthetreatmentprovidedforinthe
precedingsubparagraph shallbedefinedundertheprocedurereferredto
mArticle21(2).
i
4.Wherethecustomsservicedecidestoexaminethegoods,theexamination
shallbeeffectedonthebasisoftheinformation intherecordsofthe
personconcerned.
5.Thedeclarationrelatingtothegoodswhicharethesubjectofthe
authorization referredtoinparagraph 1mustbepresentedatthe
customsofficedesignatedforthatpurposewithintheperiodfixedby
thecompetentauthorities .Suchperiodmaynotexceedonemonthfrom
thedateofentryofthegoodsintherecordsofthepersonconcerned.
ForpurposesofArticle10thisdeclarationshalltakeeffectonthe
dateoftheentryofthesaidgoodsintherecordsoftheperson
concerned.
6.Theauthorization tousethesimplifiedprocedureprovidedforinthis
Articleshallbegrantedonlytothosepersonsabletoprovideall
guarantees deemednecessarybythecompetentauthorities .Itmaybe
restrictedtocertaingoodsandberevokedatanytime.
7.Theprovisionsofparagraphs 6,8and9ofArticle19shallalsoapply
wherethereisrecoursetotheprovisionsofthisAfticle.
8.Theentryofthegoodsintheaccountingrecordsofthepersonconcerned
inaccordancewithparagraph 2(b)maybereplacedbyanysuchother
similarformalityofferinganalogousguaranteesasmaybespecifiedunder
theprocedurereferredtoinArticle21(2).

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TITLEIII
FINALPROVISIONS
Article21
1.TheCustomsGeneralBrocedures CommitteeprovidedforinArticle
ofCouncilDirective of ontheharmonization
ofproceduresforthereleaseofgoodsforfreecirculation (1)may
examineallmattersrelatingtotheapplication ofthisDirectiveas
areouttoitbyitschairman,whetheronhisowninitiativeorat
therequestoftherepresentative ofaMemberState.
2.Theprovisionsnecessaryfortheapplication ofArticle3,Articles5
to7,Article8(1)(4)and(5),Article9C1)andArticles18to20
ofthisDirectiveshallbeadoptedinaccordancewiththeprocedurelaid
downinArticle27(2)and(3)ofDirective....
Article22
1.TheMemberStatesshallbringintoforcethemeasuresnecessarytocomply
withthisDirectivenotlaterthan1January1981.
2.EachMemberStateshallinformtheCommissionoftheprovisions which
itmakesfortheapplication ofthisDirective.
TheCommissionshallcommunicate thisinformation totheotherMember
States.
Article23
ThisDirectiveisaddressedtotheMemberStates.
DoneatBrussels, FortheCouncil
(1)OJNo