ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(75)395
Vol.1975/0155

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CQMMISSIQN OFTHEEUROPEAN
COM(75)395 final
Brussels ,23July 1975
PROPOSAL FOR A
COUNCIL DIRECTIVE
ontheharmonization ofprovisions laid down "bylaw ,
regulation oradministrative action concerning deferred payment
ofduties atimportation oratexportation
(submitted totheCouncil "bytheCommission )
\
COM(75)395final

Explanatory Memorandum
Within thescope ofwork undertaken with aview toachieving
theCustoms Union ,theCouncil adopted onbMarch 19&9 aDirective
ontheharmonisation ofprovisions laid down bylaw ,regulation or
administrative action fordeferred payment ofcustoms duties ,charges
having equivalent effect andagricultural levies (69/76/EEC )(1).
Theessential object ofthat directive wastoallow importers
ofthird country products ,under certain conditions ,andinparticular
subject toappropriate security being given ,todefer payment of
customs duties ,charges having equivalent effect oragricultural
levies which are due ,foraperiod of30days from thedate when
they areentered intheaccounts bytheauthority responsible for
their collection .
Theprovisions ofthat directive include ,inaharmonised form ,
thefacilities previously accorded byMember States asmuch for
technical reasons (facilitating customs clearance operations )as
foreconomic ones (leaving theimporter acertain lapse oftime for
him tosell theimported goods before making payment ofduties to
which they areliable ).Iftheimporters areinvolved incertain
expenses which arerelated directly orindirectly tothesecurity
required bytheadministrations ,these donothowever give rise to
any interest charges .
Further payment facilities maybeauthorised bytheMember
States .Insuch cases ,pursuant totheprovisions ofArticle 6of
thedirective inquestion ,theexpenses borne bytheperson liable
forpayment ,andinparticular theinterest which hemust payfor .
thecredit thus accorded tohim ,must becalculated insuch amanner
that theamount isequivalent tothat which would berequested for
this purpose onthemoney andfinancial market intheState concerned .
•••/•••
(1)OJNoL58of8.3.1969 ,p.1*

Thepurpose ofthewhole ofthese rules isthus toensure
equality oftreatment among Community importers ,inwhichever
Member State they may reside ,and toavoid deflections oftrade based
onspecial administrative facilities .
These provisions have uptothepresent functioned inasatis­
factory manner ,andarecent study made bythe !Commission andthe
\
competent authorities oftheMember States indicates that there is
nooccasion tomake anyamendments insofarastechnique isconcerned .
However ,theprovisions oftheDirective ofkMarch 1969 apply
exclusively tocustoms duties ,charges having equivalent effect and
agricultural levies imposed atimportation .Attheperiod when it
was adopted bytheCouncil there were noother levies tobeoperated
bythecustoms services either inrespect ofindustrial products or
foragricultural products .However ,since the date ofitsentry into
force ,there have been introduced : ,
-?atimportation ,monetary compensatory amounts applicable to
certain agricultural products ortocertain goods resulting from
their being processed ,
-atexportation ,levies ,charges andcompensatory amounts
applicable' tocertain agricultural products ortocertain goods
resulting from their being processed .
-Inorder totake into account this new situation andalso any
other changes likely toarise inthefuture within -thescope of 4
taxation ofproducts imported into theCommunity orexported outside
ofit,itisnecessary toenlarge thefield ofapplication ofthe ,
directive sothat itcovers thewhole oftheduties applicable at
importation andatexportation .Equality of'treatment canthus be
ensured inrespect ofboth Community importers andexporters .

-3-
Pursuant totheprovisions ofArticle b6oftheActconcerning
theConditions ofAccession andtheAdjustments totheTreaties ,the
same provisions will obviously beapplicable inrespect ofduties
atimportation oratexportation which areapplicable ,during the
transitional period ,fortrade ofgoods within theenlarged Community .
Certain changes inthewording have nevertheless seemed worth­
while for the sake ofbetter understanding ofthetext ,and itappears
desirable ,intheinterests ofclarity ,toinclude inasingle text
thewhole ofthemeasures henceforth applicable asregards deferred
payment ofduties atimportation oratexportation ,and toreplace
theDirective of^March 1969 byacompletely newone .
This Proposal for aDirective ,based onArticle 100oftheEEC
Treaty ,requires theOpinion oftheEuropean Parliament aswell as
that ofthe Economic and Social Committee .

Proposal
for a
Council Directive
ontheharmonisation ofprovisions
laid down bylaw ,regulation or
administrative action concerning
deferred payment ofduties atimpor­
tation oratexportation
THECOUNCIL OFTHEEUROPEAN COMMUNITIES ,
Having regard totheTreaty establishing theEuropean Economic
Community ,andinparticular Article 100thereof ,
Having regard totheproposal from theCommission ,
Having regard totheOpinion oftheEuropean Parliament ,
Having regard totheOpinion oftheEconomic andSocial Committee ,
Whereas theCouncil Directive ofkMarch 19&9 ,ontheharmonisation
ofprovisions laid down bylaw ,regulation oradministrative action
for deferred payment ofcustoms duties ,charges having equivalent
effect andagricultural levies (1),fixed theconditions which
enable Member States todefer payment ofamounts due inrespect of
customs duties ,charges having equivalent effect oragricultural
levies ongoods which have been thesubject ofacustoms declaration ;
Whereas ,since the date ofentry into force ofthat directive ,mone­
tary compensatory amounts have been introduced which areapplicable
tocertain agricultural products ortocertain goods resulting from
their being processed ;whereas itisnecessary toextend theapplica­
tion oftheprovisions ofthesaid directive tothese charges at
importation ;
•••/*••
(1)OJNoL58of8.3.1969 ,p.1H

Whereas there have also been introduced since that date agricultural
levies ,oharges andmonetary compensatory amounts atexportation for
certain agricultural products orcertain goods resulting from their
being processed ;whereas itisdesirable forthere tobeprovision
togrant deferred payment ofamounts dueinrespect ofcharges at
exportation under the same conditions asthose laid down for the
payment ofthe different charges applicable atimportation ;
Whereas itisnecessary ,intheinterests ofclarity ,toinclude in
asingle text thewhole ofthemeasures which arehenceforth applicable
with regard todeferred payment ofthecustoms debt atimportation
and atexportation ,and ,inconsequence ,torepeal thedirective of
kMarch 1969 ,
/
HAS ADOPTED THIS DIRECTIVE :
Article 1
1.This Directive shall determine the rules which must belaid down
bythelaw ,regulation oradministrative action ofMember States
concerning deferred payment ofduties atimportation orat .exporta­
tion on .goods which have been thesubject ofacustoms declaration ,
with theconsequent obligation topay them .
2.Within themeaning ofthis Directive ,thefollowing shall be
understood :
a).duties atimportation :customs duties andcharges having
equivalent effect ,aswell asagricultural levies andother
charges atimportation laid down within theframework ofthe
common agricultural policy orinthat ofspecific arrangements
applicable ,pursuant toArticle 235oftheTreaty ,tocertain
goods resulting from processing agricultural products ;

-3-
b)dutiesatexportation :agriculturallevies,andother
chargesatexportation ,laiddownwithintheframework
ofthecommonagricultural policyorinthatofspecific
arrangements applicable ,pursuanttoArticle235ofthe
Treaty,tocertaingoodsresultingfromprocessingagri­
culturalproducts.
Article2
1.Subjecttotheapplicantgivingappropriatesecurity,thecompetent
authoritiesshallgranthim^(pursuanttothe-conditions:providedfar;by
thisDirectiveja-timelimitfor-the;paymentofduties.onimportationor
exportationi whichheisliableitopa$r*Withoutprejudicetocertaincosts
whichmayresult:fortjicbenefit?isary,thegrant.ofthisdelayishall--not
giverise.:tothecollectionofanyinterestcharges. -It
2.Subjecttotheapplication oftheprovisionsofArticles3»Hand
5,thetimelimitforpaymentreferredtoinparagraph1shallbe
30dayscountingfromthedatewhentheamountsduebytheperson
liableforpaymentareenteredintheaccountsbytheauthority
responsible fortheircollection.Thedateofthisentryinthe
accountsshallnotbemorethantwodaysafterthatonwhich
authoritywasgiventoremovethegoodsfromcustomscharge-or
ofanyotheractresultingfromcompliancewithcustomsregulations
inforce-andonwhichtheamountsinquestionapply.
Article3
1.Wheretheamountsdueonaccountofdutiesatimportation orat
exportationforoperationseffectedduringanyparticularperiod
aredealtwithtogethersoastogiverisetoonlyoneentryin
theaccountsattheendofthstperiodbytheauthorityresponsible
forcollectingpayment,thetimelimitforpaymentreferredtoin
Article2(2)shallbereducedbyanumberofdaysequaltoone-
halfofthenumberofdaysofthecorresponding periodinquestion.
•••/•#•

-L.
2.Where thenumber ofdays intheperiod referred toinparagraph X
isanuneven number ,thenumber ofdays tobededucted shall be
equal toone-half oftheeven number immediately below that unsven
number .
3.Theperiod referred toinparagraph 1shall not extend beyond the
,time limit forpayment referred toinArticle 2(2).
Article k
1.When deferred payment ofduties atimportation oratexportation
isgranted globally inrespect ofthewhole oftheamounts enterdd
,intheaccounts over aparticular period bytheauthority responsible
fortheir collection ,thetime limit forpayment referred toin
Article 2(2)^,calculated asfromtheendofthatperiod ,shall
bereduced bythenumber ofdays equal tohalf ofthenumber of
days ofthecorresponding period inquestion .
2.Where thenumber ofdays intheperiod referred toinparagraph 1
isanuneven number ,thenumber ofdays tobededucted shall be
equal toone-half oftheeven number immediately below that uneven
number . -
3.Thelength oftheperiod referred toinparagraph 1maynotextend
beyond thetime limit forpayment referred toinArticle 2(2).
J . ■■'
Article 5
Ifthelast date forpayment ,determined inaccordance with
Articles 2,3and4,falls onanon-working day ,thetime limit
forpayment shall beextended until thefirst working dayfollowing
that date .

-5-
Article 6
Where aMember State grants further payment facilities inaddition
tothedeferred .payment referred toinArticles 1to the
expenses borne bytheperson liable forpayment ,andinparticular
anyinterest ,must becalculated insuch awaythat theamounts
areequivalent tothose which would becharged forthis purpose
onthemoney and financial market inthe State concerned .
Article 7
TheMember States shall bring into force notlater than lJulyi -•
1976 themeasures required tocomply with this Directive .
Article 8
Each Member State shall inform theCommission oftheprovisions
itismaking inimplementation ofthis Directive .
The Commission shall communicate the information tothe other
Member States .
Article 9
1.TheCouncil Directive ofkMarch 1969 ,ontheharmonisation of
provisions laid down bylaw ,regulation oradministrative action
fordeferred payment ofcustoms duties ,charges having equivalent
effect andagricultural levies (69/76/EEC )shall berepealed with
effect from 1July 19?6 «
2.InallCommunity acts where reference ismade totheCouncil Direc­
tive referred toinparagraph 1,ortocertain Articles ofthat
Directive ,that reference shall beconsidered asreferring tothe
present Directive ortocorresponding Articles ofthis Directive .
Article 10
This Directive isaddressed totheMember States .
I?one atBrussels , For the Council ,
The President ,