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Vol.1978/0224

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(78)581 final
Brussels,3November1978
&
pFt-vm
Proposalfora
COUNCILREGULATION (EEC)
ontheprocedureforapplyingtheEuropeanunitofaccount(EUA)
tolegalactsadoptedinthecustomsfield
(submittedtotheCouncilbytheCommission)
C0M(78)581final

ANNEXI
EXPLANATORY MEMORANDUM
1.On6October1976theCommissionsenttotheCouncilaproposalfor
aregulationontheprocedureforapplyingtheEuropeanunitofaccount
(EUA)tolegalactsadoptedbytheInstitutionsoftheEuropean
Communities (1). .
2.Withregardtothisdraftregulation,theEuropeanParliament <2),
theEconomicandSocialCommittee (3)aswellastheCourtofAuditors
havegivenopinionsrequiredbytheTreaties.
3.Afternumerousdiscussions withthedifferentdepartmentsoftheCouncil,
on24July1978thePermanentRepresentatives' Committeesentthe
forementioned textofthedraftregulationtotheEuropeanParliament
withaviewtopossibleconcertedaction.Atthepresenttime.Parlia­
menthasnotyetmadeknownwhetheritintendscallingforsuchaction.
However,accordingtoinformation received,itappearsthatanysuch
.concertedactionneednotapplytoArticle15ofthedraftregulation
inquestion.
4.ThisArticle15laysdownprovisions whichregulatethetransition from
theUAtotheEUAintheCustomsfieldasfrom1.1.1979-Inaccordance
withtheCouncilResolution of27June1974concerning measurestobe
takenwithaviewtosimplifying thetaskofcustomsadministrations(4 )
legalactsrelatingtotariffmattersmustbepublishedintheOfficial
JournaloftheEuropeanCommunities atleastsixweeksbeforethedate
fixedfortheirimplementation .Thisbeingthecase,itisnecessary
todissociate thecontentsofArticle15,mentioned above,fromthe
bodyofthedraftregulation ontheprocedureforapplyingtheEUAto
legalactstakenbytheInstitutions oftheEuropeanCommunities,in
suchamannerastoensureitstimelycomingintoforce.
5.Theattacheddraftregulationcontainsinitsentiretytheconsiderations
andtheArticlesrelatingtothecustomssectorwhichappearinthe
draftregulationinquestioninparagraph 1above.
C1)O.J.No.C271of17.11.1976,p.5
(2)O.J.No.C83of4.4.1977,p.33
(3)O.J.No.C56of7.3.1977,p.70
(4)O.J.No.C79of8.7.1974,p.1

ANNEXII
proposalforCouncilRegulation (EEC)
ontheprocedureforapplyingthe
Europeanunitofaccount(EUA)tolegal
actsadoptedinthecustomsfield
THECOUNCIL OFTHEEUROPEAN COMMUNITIES
HavingregardtotheTreatyestablishing theEuropeanEconomicCommunity,
andinparticularArticles28,43and235tfiereof,
HavingregardtotheproposalfromtheCommission,
HavingregardtotheOpinionoftheEuropeanParliament (1),
HavingregardtotheOpinionoftheEconomicandSocialCommittee (2),
Whereastheunitofaccountusedinthelegalactstakeninthecustoms
fieldisasdefinedinGeneralRuleC3showninPartI,SectionIofthe
AnnextoCouncilRegulation (EEC)No2500/77of7November1977amending
Regulation (EEC)No950/68ontheCommonCustomsTariff(3);
Whereasthisunitofaccount,beingrelatedtoagivenweightoffine,
gold,isnolongerconsistent withthemonetaryagreements concluded by
theMemberStates;whereasitmusttherefore beredefinedwithina
reasonable time;whereasinviewoforganizational requirements inthis
fieldthedeadlineforsuchredefinition maybesetat1January1979;
WhereastheEuropeanunitofaccountasdefinedinArticle10ofthefinancial
Regulation of21December1977applicabletothegeneralbudgetofthe
EuropeanCommunities (4)mayjustifiably replacetheunitofaccountused
inthelegalactstakeninthecustomsfield;whereas,however,having
regardtothespecialcharacteristics oftheorganization inthecustoms
field,itisnecessarytomakeprovisionforspecialmeasuresforthe
conversion oftheEUAintonationalcurrencies;
(1)O.J.NoC83of4.4.1977,p.33
(2)O.J.NoC56of7.3.1977,p.70
(3)O.J.NoL289of14.11.1977,p.1
(4)O.J.NoL356of31;12.1977,p.1

ANNEXII(contJ
WhereastheCouncilshouldrevisethesumsexpressedin-certainregulations
onthetariffapplicabletogoodscontainedintravellers'personalbaggage,
ontheimportationfreeofCommonCustomsTariffdutiesofeducational,
scientificorculturalmaterialsandonminorimportations ofanon-commercial
nature,soastoadjustthemtochangesintheeconomicsituationinthe
variousMemberStates;whereasowingtosuchchangesitmayundersomecir­
cumstances benecessarytoretainthesumsexpressedinnationalcurrencies
shouldsuchrevisionnottakeplacewithintheperiodslaiddown;
Whereastransitional provisionsarerequiredtoensurethesmoothestpossible
transitiontotheEUAfromtheunitofaccountpreviouslyapplicable;
WhereastheopinionoftheCourtofAuditorshasbeenobtained,
HASADOPTEDTHISREGULATION :
Article 1
TheEuropeanunitofaccount(EUA),towhichreferenceismadeinthelegal
actslaiddowninArticle2shallbeasdefinedinArticle10ofthe
FinancialRegulationof21December1977,applicabletothegeneralbudget
oftheEuropeanCommunities .
Article 2
1.Inalltheprovisions governingthemattersreferredtoinparagraph 2
theamountsinunitsofaccountshallberegardedasbeingexpressedin
v
EUAasfrom1January1979withtheexceptionofamountstobeconverted
onthebasisoftherepresentative rates.
Untilthatdatetheyshallcontinuetobeexpressedintheunitof
accountdefinedinRegulation (EEC)No2500/77andshallbeconverted
inaccordancewiththerulesinforcebefore1January1978.
Theamountsprovidedforin:
-CouncilRegulation (EEC)No1544/69of23July1969onthetariff
applicabletogoodscontainedintravellers' personalluggage(1).
(1)O.J.NoL191of5.8.1969,p.1

ANNEXII(cont.)
-Commission Regulation (EEC)No3195/75of2December1975Laying
downprovisionsfortheimplementation ofCouncilRegulation (EEC)
No1798/75ontheimportation,freeofCommonCustomsTariffduties,
ofeducational,scientific orculturalmaterials (1)and
-asregardsminorimportations ofanon-commercial nature,theAnnex,
PartI,SectionII,BtoRegulation (EEC)No2500/77
shallbereviewedbefore1January1979bytheCouncil,actingona
proposalfromtheCommission,inaccordance withtheappropriate provisions
inordertoavoidtheirbeingreducedinnationalcurrencies .
Ifby1January1979theCouncilhasnottakentheappropriate measures
fortherevisionoftheamountsexpressedinunitsofaccountinthe*
abovementioned Regulations,theMemberStateswhichshouldreducethe
amountsinnationalcurrencies inpursuanceofthefirstsubparagraph above
mayretainthemunchanged .
Before1January1979renegotiations willbeenteredintowherenecessary
withthethirdcountries concernedinrespectofamountsexpressedinunits,
ofaccountininternational agreements .
ThevalueoftheEUAinnationalcurrenciesforthepurposesofdetermining
theclassification ofgoodsorthecustomsdutyapplicable undertheCommon
CustomsTariff,includingsuspensions ofcustomsduties,tariff-quotas(with
theexceptionofthoseexpressedintermsofvalueinthecontextofgeneral­
izedpreferences),ceilingsandanti-dumping dutiesandthevalueinnational
currencies adoptedforthecustomsarrangements applicabletogoodsimported
byprivatepersonsshallbefixedonceayear.Theratestobeappliedshall
bethoseobtaining onthefirstworkingdayofOctober,witheffectfrom
1Januaryofthefollowingyear.
Anappropriate solutionwillbefoundseparatelyforthetariffauotas
expressedintermsofvalueinthecontextgeneralized preferences when
thegeneralized systemoftariffpreferencesisadoptedfor1979.
(1)O.J.NoL316of6.12.1975,p.17

-4-
ANNEX II (cont .)
3.Foratransitional period ending on31December 1979 andforthegoods
falling within Chapter 22 (except wine -heading 22.05 ),heading 24.01 ,
Chapter 69,subheading 85.25 Aandheading 91.01 oftheCommon Customs
TTariff ,theconversion rate fortheunit ofaccount applicable on
1January 1978 pursuant toRegulation (EEC)No2500 /77will bealigned
onthat fortheEUA intwosuccessive stages ,i.e. on1January 1979
and 1January 1980 .
.I ,
4.Theadjustment ofamounts expressed inunits ofaccount inprovisions on
*
oncustoms matters other than those referred toinparagraph 2,together
with their conversion into EUAand thedetailed rules forestablishing their
their value innational currency ,shall bethesubject ofspecial provi­
sions .
Article 3
This Regulation shall enter into force onthethird dayfollowing its
publication intheOfficial Journal oftheEuropean Communities .
This Regulation shall bebinding initsentirety anddirectly applicable
inall Member States .
Done atBrussels ,
For the Council
The President