No C 22/10 Official Journal of the European Communities 30. 1. 90 
Article 10 (3) is amended as follows: 
'3. Pursuant to Article 8 of Regulation (EEC) No 2052/88, the French authorities and 
the Commission shall ensure that measures to assist the FOD that are covered by 
Community support frameworks are carried out primarily through the implementation of 
operational programmes, paying due regard to the principles, of partnership and a joint 
contribution.' 
Article 11 (2) is replaced by the following new paragraph 2: 
'2. Regional trade cooperation could take the form of regional trade agreements, in 
accordance with the provisions of the Treaty. 
Moreover, common commercial promotion measures by the FOD, the OCT anct neigh­
bouring ACP States could be financed, in accordance with the methods indicated in 
paragraph 3, in a way that is coordinated and complies with the respective rules and 
responsibilities of each Fund.' 
Amendment to the proposal for a Council Decision concerning the dock dues arrangements in 
the French overseas departments (') 
(COM(89) 677 final) 
(90/C 22/07) 
RECITALS 
The third recital is amended as follows: 
'Whereas the Eleventh Council Directive 80/368/EEC of 26 March 1980 on the harmon­
ization of the laws of the Member States relating to turnover taxes excluded the OD from 
the scope of the Sixth Directive 77/388/EEC on the common system of VAT;' [19 words 
deleted] 
After the third recital, the following new recital is added: 
'Whereas each OD imposes a special charge on all goods imported into its territory, 
known as dock dues and whereas these dock dues, which originated in the 19th century, 
apply to both finished products and intermediate products coming from elsewhere, and are 
therefore a cause of discrimination and constitute an obstacle to the free movement of 
goods; 
The former fourth recital is amended as follows: 
'Whereas the dock dues [6 words deleted] at present constitute a means of support for 
local production, which has to contend with the problems of remoteness and insularity;' 
[24 words deleted] 
After the former fourth recital, the following new recital is added: 
'Whereas they also constitute a vital instrument of self-reliance and local democracy, and 
provide resources which contribute to the economic and social development of the OD;' 
(') OJ No C 39, 16. 2. 1989, p. 6. 
30. 1.90 Official Journal of the European Communities No C 22/11 
The former seventh, eighth and ninth recitals are amended as follows: 
'Whereas, however, for the purposes of creating, maintaining and developing activities in 
the OD it would be advisable to authorise the local authorities to exempt local activities 
either totally or partially, according to economic requirements, from the application of the 
new dock dues for a period not exceeding, in principle, 10 years; 
Whereas, in order to ensure full compliance with the rules of the Treaty and the necessary 
coordination with the general aims pursued by the Community, the Commission should 
take a decision, within two months and in the light of the Economic and Social Devel­
opment Programme of each region, on the exemption arrangements adopted by the 
regional authorities, the object of which must be to assist the economic and social devel­
opment of these regions in accordance with Article 227 (2) of the Treaty; 
Whereas these exemption arrangements should be temporary and should normally be 
terminated 10 years after the reform of the system; whereas at the end of this time the tax 
arrangements should therefore be fully in line with the principles of Article 95 of the 
Treaty, it being understood that support measures with the same aims can still be adopted 
in the context of regional aid and in compliance with the provisions of Articles 92 to 94, 
taking into account the arrangements for the application of VAT in the OD; whereas the 
Commission will present a report to the Council before the expiry of this 10-year period, 
concerning the implementation of the arrangements and their impact on the development 
of the OD, together with appropriate proposals;' 
ARTICLES 
Article 1 (combining the former Article 1 and Article 2 (1)) is replaced as follows: 
'Article 1 
By 31 December 1992 at the latest, the French authorities shall take the necessary 
measures for the dock dues arrangements at present in force in the FOD to apply, in 
accordance with the principles and procedures set out in Articles 2 and 3, to all products 
whether imported into or produced in the FOD.' 
Article 2: 
— paragraphs 1 and 2 are amended as follows: 
'1. The revenue from the tax shall be put to use by the competent authorities of each 
FOD in such a way as to encourage as effectively as possible the economic and social 
development of each FOD. The Commission shall be informed as soon as possible of the 
measures adopted by the authorities in order to attain this objective. 
2. The competent authorities of each FOD shall establish a basic rate of tax. This rate 
may be adjusted according to the categories of products [10 words deleted].' 
— paragraph 5 is deleted. 
In Article 3, the second sentence of the first subparagraph is amended as follows: 
The matters to be covered in the report shall include the effect of the arrangements on 
the FOD from the standpoint of catching up economically and socially, using as criteria 
unemployment rates, trade balance and regional GDP, and also on the free movement of 
products within the Community and on regional cooperation between the FOD and their 
neighbours.'