23.1. 75 Official Journal of the European Communities No C 16/23 
Opinion on the proposal for a Council Regulation on the customs treatment of goods 
imported for testing 
The text referred to the Committee was published in Official Journal of the European 
Communities No C 72 of 27 June 1974, page 30. 
A. LEGAL BASIS FOR THE OPINION 
On 7 June 1974, the Council referred the abovementioned proposal to the Economic 
and Social Committee under Article 198 of the Treaty establishing the European 
Economic Community. 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
The Economic and Social Committee drew up its Opinion at its 125th plenary session, 
held in Brussels on 28 November 1974. 
The Opinion is published below: 
THE ECONOMIC AND SOCIAL COMMITTEE, 
Having regard to the referral on 25 June 1974 by the 
Council of the European Communities of the 
proposal for a Council Regulation on the customs 
treatment of goods imported for testing; 
Having regard to Article 198 of the Treaty 
establishing the European Economic Community; 
Having regard to the decision taken by its Bureau on 
25 June 1974, instructing the Section for Industry, 
Commerce, Crafts and Services to draw up an 
Opinion and a report on the matter; 
Having regard to the Opinion adopted by the Section 
for Industry, Commerce, Crafts and Services at its 
meeting on 6 November 1974; 
Having regard to the report submitted by the 
Rapporteur, Mr De Grave; 
Having regard to the discussion at its 125th plenary 
session of 28 November 1974, 
HAS ADOPTED THE FOLLOWING OPINION 
by a unanimous vote: 
The Economic and Social Committee approves the 
proposal, subject to the following comments: 1. General comments 
1.1. The Committee observes that the measures 
proposed by the Commission are required because of 
the cross-frontier interpenetration of undertakings, 
which often results in one central laboratory or 
research division serving establishments located in 
several different States. 
1.2. The explanatory memorandum, however, 
refers in addition to the Customs Cooperation 
Council's recommendation of 5 June 1972 on the 
customs treatment of goods imported for testing and, 
in particular, to those of its provisions which could 
further the efforts of both public and private 
organizations which attempt to check the quality of 
goods put on the market, with a view to ensuring 
that the consumer is as well-informed as possible. 
1.3. The proposal is well suited to goods imported 
for testing by industry but not to goods imported for 
comparative testing by consumer organizations, 
because such organizations need to purchase goods 
anonymously. 
1.4. In view of the above it would be preferable, 
despite the administrative difficulties involved, to 
enable goods to be purchased anonymously and to 
provide for subsequent refunding of customs duties. 
No C 16/24 Official Journal of the European Communities 23.1.75 
1.5. The scope of the proposal as laid down in. 
Article 1 could be more narrowly defined so as to 
exclude tests which are carried out in public and 
which may have commercial or advertising aspects. 
1.6. The Committee considers that the Regulation 
should contain provisions to prevent customs duties 
from being paid on a residual value basis where a 
person importing an appliance on his own account 
claims that he is going to carry out tests during a 
preparatory phase before the appliance is put into 
service. 2.1.2. The Committee proposes that the following 
be added to the first paragraph of Article 3: 
'This shall also apply when, after testing, the 
products are processed under customs supervision 
into goods of another kind.' 
2.1.3. It is, after all, quite possible for the goods 
resulting from processing still to have a certain 
commercial value — the converse of what is stated in 
the opening phrase of the first paragraph of Article 3. 
2.2. Article 4 
2. Specific comments 
2.1. Article 3, first paragraph 
2.1.1. The Committee considers that in the overall 
context of an exemption system, charges representing 
minimal amounts should not be levied. 2.2.1. The Committee requests deletion of the 
word 'strictly'. 
Done at Brussels, 28 November 1974. 
The Chairman 
of the Economic and Social Committee 
Henri CANONGE 
Opinion on the proposal for a Council Regulation amending Regulation (EEC) 
No 803/68 concerning the value of goods for customs purposes 
The text referred to the Committee was published in Official Journal of the European 
Communities No C 88 of 26 July 1974, page 33. 
A. LEGAL BASIS FOR THE OPINION 
On 28 June 1974, the Council referred the abovementioned proposal to the Economic 
and Social Committee under Article 198 of the Treaty establishing the European 
Economic Community. 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
The Economic and Social Committee drew up its Opinion at its 125th plenary session, 
held in Brussels on 28 November 1974. 
The Opinion is published below: 
THE ECONOMIC AND SOCIAL COMMITTEE, 
Having regard to the referral on 2 July 1974 by the 
Council of the European Communities of the 
proposal for a Council Regulation amending 
Regulation (EEC) No 803/68 concerning the value of 
goods for customs purposes; Having regard to Article 198 of the Treaty 
establishing the European Economic Community; 
Having regard to its Rules of Procedure, and in 
particular Article 22 thereof; 
Having regard to the decision taken by its Bureau on 
16 July 1974, instructing the Section for External