COMMISSION OF THE EUROPEAN COMMUNITIES 
C0M(92) 519 final 
Brussels, 11 December 1992 
Proposal for a 
COUNCIL REGULATION (EEC) 
amending the Council Regulation 
implementing Decision 88/376/EEC, Euratom 
on the system of the Communities' own resources 
(presented by the Commission) 
EXPLANATORY MEMORANDUM 
I. INTRODUCTION 
1.1 Council Regulation (EEC, Euratom) No 1552/89, implementing 
Decision 88/376 on the system of the Communities' own resources, 
hereinafter referred to as the Regulation, was adopted on 29 May 1989 and 
has applied since 1 January 1989. 
Article 22 of the Regulation requires the Commission to submit a report by 
1 December 1992 at the latest on its implementation and, if appropriate, to 
propose any necessary amendments. 
The main changes made in 1989 concerned: 
detailed definition of the concept of establishment (Art. 2); 
introduction of a separate set of accounts to record established 
entitlements which have not been recovered and for which no guarantee 
has been provided (Art. 6(2)); 
supply of more detailed information by Member States on the difficulties 
encountered in recovering entitlements and in particular a brief 
description of cases of fraud and irregularities (Art. 6(3)); 
possibility for the Commission to undertake on-the-spot inspections on 
its own initiative (Art. 18(3)); 
waiving of the obligation to make amounts available in specific cases 
where recovery is impossible for reasons which cannot be attributed to 
the Member States (Art. 17(2)). 
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1.2 Experience acquired in the three years during which the Regulation has 
been applied, the conclusions drawn by the Commission from its inspections, 
the comments of the audit and budget authorities and those of the 
Member States' government departments reveal the need for a number of 
adjustments. 
These adjustments, which do not affect the fundamental principles of the 
system, are designed to improve its operation in the following respects: 
- greater precision and clarity of the rules in order to ensure consistent 
and effective application by the national authorities and so improve the 
collection of Community resources: 
these are the proposals for amendments to Articles 2, 4, 6(2) (a), 
(b) and (c), 6(3)(a), 6(4) and 7(2); 
simplification and streamlining of certain procedures, notably the 
reporting obligations, in order to rationalize the task of the national 
authorities: 
these are the proposals for amendments to Articles 5, 7, 8, 9, 10 
and 17(3); 
tighter enforcement of the obligations on national authorities to supply 
information on recovery and placing of responsibility with them in cases 
of negligence in order to improve recovery procedures and Commission 
controls: 
these are the proposals for amendments to Articles 2, 6(2)(a), 
6(3)(a) and (b), 6(4), 10(1), 11, 17(2) and 17(3). 
II. THE PROPOSED AMENDMENTS 
2.1 Article 2 - Point of establishment of own resources 
The principle applied here ever since the introduction of the own resources 
system is that the Communities are entitled to these resources as soon as 
the customs debt has arisen, even before they have been recovered. 
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These entitlements must be established as soon as possible after the debt 
has arisen, i.e. as soon the debt can be clearly determined: this is what 
Article 2 states at present. 
However, as the Commission has accepted that Member States fulfil their 
obligation if own resources are established at the time of the customs 
clearance procedure, application of the customs and financial rules needs 
to be properly coordinated. 
From this point of view, two improvements are required: 
As soon as the debt has been registered by the administrative act of 
entry in the accounts and the debtor has been notified, its definition 
is certain. In most cases, in fact, entry in the accounts and 
notification to the debtor are simultaneous. 
Wherever such an entry in the accounts is required by the customs 
regulations, in order to give practical meaning in procedural terms to 
the obligation to establish own resources, the Commission considers that 
this obligation has been satisfied once the entry in the accounts has 
been effected, followed immediately by the notification to the debtor. 
The date of entry in the accounts is taken to be the date of 
establishment. 
Hence the proposed amendment in Article 2(la). 
In order to speed up establishment in contentious cases (disputes, fraud 
or irregularities), the competent administrative authorities must be in 
a position to make the establishment even when the calculation of the 
debt by the competent administrative authorities may subsequently be 
amended by decision of the judicial authorities. The Commission feels 
that the date of establishment in such cases should be that of the first 
administrative decision determining the debt or when judicial action is 
brought, if this occurs first. 
Hence the proposed amendment in Article 2(lc). 
As regards sugar resources; it should be pointed out in Article 2(la) 
that the establishment procedures for the various levies are set out in 
the sugar market regulations. 
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2.2 Article 2 - Establishment in the event of error 
Care must be taken not to confuse establishment and entry in the customs 
accounts. If the competent administrative authorities fail to enter a 
customs debt in the accounts and to notify the debtor, they must 
nevertheless establish the Community's entitlement to its own resources if 
the requirements for establishment are satisfied. 
Administrative errors resulting either from incorrect information provided 
by the competent authorities which are binding on them or from any other 
cause which could not be detected by a trader acting in good faith cannot 
be automatically considered as being not attributable to the Member States 
within the meaning of Article 17(2). So that only cases producing a 
substantial loss of own resources will be covered, a lower limit of 
ECU 2 000 is set. 
When the amount involved is over ECU 2 000 the resources must therefore be 
established and although the customs regulations do not provide for entry 
in the accounts, the Commission is proposing that Article 17(2) should be 
amended to cover such cases of non-recovery (see paragraph 2.17 below). 
Hence the need for an ad hoc entry in the accounting ledgers in such cases 
without notification of the debtor and the proposed amendment in 
Article 2(lb). 
2.3 Article 4 - Designation of the national departments or agencies 
responsible 
In view of the essential role played by national controls in ensuring 
proper collection of own resources, the Commission and the Member States 
need to know the names of the departments responsible and the rules 
governing them. 
Whenever changes are made in this area the Member States must send the 
Commission the new organization charts and the amended rules. 
2.4 Articles 5 and 6 - Accounts for sugar resources 
Sugar levies collected in respect of one marketing year must not be booked 
to two different budget years. 
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2.5 Article 6 - Monthly closure of accounts 
There is no uniformity in the national rules governing the end-of-month 
closure of accounts. Since these rules affect the making available of own 
resources, it is proposed that the same date should apply for all 
accounting officers administering Community resources. 
2.6 Article 6 - Total or partial guarantee 
In order to make entirely clear what is entered in the separate account, it 
is proposed that the latter part of Article 6(2) (b) be amended to allow 
those Member States which so desire to enter in the separate account 
established entitlements covered by full or partial guarantee, in cases 
where the entitlement has been challenged and may subsequently change. 
2.7 Article 6 - Monthly and quarterly statements 
It proposed that specimen statements be annexed to the Regulation. 
2.8 Article 6 - Simplified customs clearance procedures 
Simplified customs clearance procedures and aggregated payment procedures 
are designed to rationalize the work of the national authorities and 
facilitate the control of operations covered by customs entries. 
In order not to give traders enjoying payment facilities a financial 
advantage over those who declare their imports by the normal procedures, 
the length of time by which payment may be deferred under Article 8(a) of 
Regulation 1854/89 is shortened when aggregation of entries is allowed, 
depending on the length of the aggregation period. 
The same thing must apply by analogy to the time allowed for making 
available own resources, which should be shortened in the case of 
aggregation of entries so that the amounts corresponding to entries made in 
a given month - whether these be normal entries or simplified entries - are 
made available by the national authorities under the same conditions. 
To allow for the extension already made and the foreseeable extension in 
the use of simplified customs clearance procedures and simplified payments 
arrangements, which already shorten the recovery period, the time allowed 
for making entries in the accounts and, in Article 10(1), for making 
resources available should be shortened by 15 days. 
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2.9 Article 6 - Brief description of cases of fraud and irregularities 
and link with own resources accounts 
In order to enable the Commission to improve its monitoring of the 
administrative and accounting arrangements for the recovery of own 
resources, in particular in cases of fraud and irregularities, the Member 
States must send the Commission brief descriptions of such cases. The 
following arrangements will apply: 
(a) The descriptions must include a number of particulars specified in 
the proposed article and in particular, for cases where 
entitlements have already been established, must indicate the stage 
reached in the recovery procedure when the description is sent in. 
(b) Once a final decision has been taken in a case, the monthly 
statement must be accompanied by information about whether amounts 
have been recovered or whether recovery has been given up. 
(c) In order to bring the periodicity of the various reports on cases 
of fraud and irregularities into line, it is proposed that the 
description of cases involving entitlements of over ECU 10 000 
should be sent in every three months rather than every six as at 
present. 
(d) The quarterly statement must be accompanied by information about 
cases of fraud where amounts have already been established. 
2.10 Article 6 - Special-status territories: deductions in respect of 
special situations 
Some Member States apply fixed or variable deductions to amounts collected 
on behalf of special-status territories. 
These deductions must be shown in the monthly statement for the month 
concerned. 
2.11 Article 7 - Annual summary account 
In order to allow time for any corrections that may have to be made for the 
preparation of the revenue and expenditure account, the annual summary 
account, which must be separate from the report on establishment and entry 
in the accounts, must be produced by no later than 1 March of the year 
following the year in question. 
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A time limit should be laid down for relations between the Member States 
and the Commission, since new entitlements established by Member States in 
respect of earlier years are deemed to be establishments for the current 
year and comply with the time limits set by the customs or agricultural 
regulations. 
The reason for this is that the Member State or the Commission may, at a 
later date, discover errors made by the national authorities in the entry 
of established entitlements in the accounts or in the drafting of 
statements. 
The accounts kept with the Member States and the monthly statements, which 
are also supporting documents for the purposes of the Regulation, must then 
be corrected. 
A clause should therefore be entered to the effect that no changes may be 
made once three years have elapsed from the end of the year in which the 
entitlements are made available. 
2.12 Article 8 - Corrections in respect of cases of fraud and 
irregularities already reported 
In view of the proposal made in paragraph 2.9 (Article 6 - Brief 
description of cases of fraud and irregularities), the second paragraph of 
Article 8 can be deleted. 
2.13 Articles 9 and 10 - Possibility of making amounts available in ecus 
1. The current rules provide that amounts should be made available 
exclusively in national currencies. However, as regards the VAT and 
GNP-based resources, the amounts in ecus determined by the budget from 
bases in national currencies must be converted back at an agreed rate (the 
rate on the last day of the year preceding the budget year on which a 
quotation is available) to find the amounts to be paid by the Member States 
in national currencies; it would be more rational to avoid this double 
operation and provide for payment in ecus. 
Some Member States are in fact beginning to show interest in the use of the 
ecu for settling transactions with the Commission, including in the field 
of own resources. Two Member States have already opened an account in ecus 
for the Commission with their Treasury and negotiations are in progress 
with a third. 
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However, payment of own resources in ecus would have to be on a voluntary 
basis and would have to yield the same amount in ecus for the Community 
budget as the present system. 
At all events, traditional own resources will continue to be paid in 
national currencies. 
2. For the sake of sound treasury management, the Commission needs to know 
in advance in what currency it is going to be paid. Provision should 
therefore be made for the Member States to send the Commission notice of 
payment to give the Commission time to take whatever action is necessary 
while offering the Member States reasonable scope to plan the nature of 
their payments. 
2.14 Article 10 - Drawings on the EAGGF reserve 
When the EAGGF monetary reserve has to be called on to contend with 
situations resulting from significant movements in the dollar/ecu parity on 
the markets in relation to the parity used in the budget, the revenue 
required to cover these drawings must at present be supplied by the 
Member States. 
It may be, however, that the budget situation is such that the 
Member States do not really need to pay over additional own resources. 
This was the case in 1991 when ECU 30 million had to be called in even 
though the outturn forecasts showed that the budget would be in surplus. 
Provision must therefore be made to allow the Commission not to call in all 
or some of the resources corresponding to the drawing on the EAGGF monetary 
reserve where the overall outturn of the budget permits. 
2.15 Article 11 - Interest on late payment 
Some Member States, after paying the principal late, then fail to pay any 
interest. In order to speed up the payment of these own resources, it 
would therefore appear necessary to charge additional interest. 
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2.16 Article 15 - Amendment of the Financial Regulation 
The changes in the numbering of the articles in the Financial Regulation 
applicable to the general budget must be taken over in Regulation 1552/89. 
2.17 Article 17(2) - Reporting of cases of non-recovery 
One of the features of the own resources system is that responsibility for 
the collection of own resources is delegated to the Member States, an early 
application of the principle of subsidiarity. 
The Community customs regulations allow the Member States a certain degree 
of latitude to organize collection procedures. 
Member States must make available all amounts corresponding to established 
entitlements unless the amounts have not been recovered for reasons of 
force majeure or recovery is definitively impossible for reasons that 
cannot be attributed to the Member States. 
When mistakes have been made by the national authorities and the amounts 
involved exceed ECU 2 000, the resources must be established 
(see paragraph 2.2 above), entered in the separate account and the 
Commission must be notified that they cannot be made available because they 
have not been recovered. The Commission will then give its views on 
whether or not the amounts must be made available. 
In the Commission's view the inadequacy of a security which does not fully 
cover established own resources which still have to be recovered may not be 
used by Member States to justify a request to be released from the 
obligation to make available amounts not recovered. 
It is for the Member States to demand all possible guarantees, including 
those stipulated in the Community customs regulations, to ensure that own 
resources are duly paid. 
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2.18 Article 17(3) - Report on the results of inspections and 
notification of cases where recovery is impossible 
In order to ease the workload for national authorities while at the same 
time enhancing the quality of the reports required by the Regulation, the 
report on the results of inspections carried out by the Member States, 
which is currently presented every six months, would in future become 
annual but would also include details of the inspections. 
Notification of cases where recovery is impossible would thus be outside 
this report. In order to ensure that all such cases are dealt with 
uniformly and to speed up procedures, notification would be six-monthly. 
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Proposal for a Regulation 
amending Council Regulation No 1552/89 
implementing Decision 88/376/EEC, Euratom 
on the system of the Communities' own resources 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European Economic Community, 
and in particular Articles 209 thereof, 
Having regard to the Treaty establishing the European Atomic Energy 
Community, and in particular Article 183 thereof, 
Having regard to Council Decision 88/376/EEC, Euratom of 24 June 1988 on 
the system of the Communities' own resources1, and in particular 
Article 8(2) thereof, 
Having regard to the proposal from the Commission^, 
Having regard to the opinion of the European Parliament3, 
Having regard to the opinion of the Court of Auditors^, 
Whereas in the light of experience gained in applying Council Regulation 
(EEC,Euratom) No 1552/89 of 29 May 1989 implementing 
Decision 88/376/EEC, Euratom on the system of the Communities' own 
resources5, it appears that the provisions of that Regulation must be 
adjusted; 
Whereas the Community must have the own resources referred to in Article 2 
of Decision 88/376/EEC, Euratom available in the best possible conditions 
and accordingly additional arrangements must be laid down for the States to 
provide the Commission with the own resources allocated to the Communities; 
Whereas traditional own resources are levied by the Member States in 
accordance with laws, regulations and administrative provisions that are, 
where necessary, adapted to the requirements of Community regulations; 
whereas the Commission must monitor this adaptation and, where necessary, 
make proposals; 
1 
2 
3 
4 
5 OJ 
OJ 
OJ 
OJ 
OJ No 
No 
No 
No 
No L 
C 
C 
C 
L 185, 15.7.1988, p. 24. 
155, 7.6.1989, p. 1. 
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Whereas the Council and the representatives of the Governments of the 
Member States meeting within the Council adopted a resolution on 
13 November 1991 on the protection of the financial interests of the 
Communities; 
Whereas detailed rules must be laid down for satisfying the obligation to 
establish the own resources referred to in Article 2(1)(a) and (b) of 
Decision 88/376/EEC; 
Whereas improvements should be made to the arrangements for the Member 
States to report to the Commission, in order to enable it to monitor Member 
States' action to recover own resources, in particular in cases of fraud 
and irregularities; 
Whereas a time limit should be laid down for relations between Member 
States and the Commission, since new entitlements established by Member 
States in respect of earlier years are deemed to be establishments for the 
current year; 
Whereas the Community's financial autonomy should be strengthened by a 
provision to the effect that in certain circumstances the amounts of 
established entitlements not recovered for reasons attributable to the 
Member States will have to be borne by them; 
Whereas for own resources deriving from sugar levies, which need to be 
recovered in the budget year corresponding to the marketing year to which 
the expenditure relates, provision should be made for the Member States to 
make such levies available to the Community during the budget year in which 
they are established; 
Whereas Member States are showing a growing interest in using the ecu for 
settling operations with the Commission, including in the field of own 
resources; 
Whereas close collaboration between the Member States and the Commission 
will facilitate proper application of the financial rules relating to own 
resources, 
HAS ADOPTED THIS REGULATION: 
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Article 1 
Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing 
Decision 88/376/EEC, Euratom on the system of the Communities' own 
resources is amended as follows: 
Article 1 
The following is added after the words "1553/89", the words "[last modified 
by regulation ...]. 
Article 2 
The following paragraphs are inserted: 
"la When the competent administrative authorities make an entry in the 
accounts within the meaning of the customs regulations, the 
notification for the purposes of the establishment referred to in 
paragraph 1 shall be the notification provided for in these 
regulations. 
The date of the establishment referred to in paragraph 1 shall be 
the date of the entry in the accounts. 
As regards the levies and other charges connect with the common 
organization of the sugar market, the date of the establishment 
referred to in paragraph 1 shall be the date of notification under 
the sugar regulations. 
lb In cases where the competent administrative authorities do not make 
an entry in the accounts for the customs debt on the basis of the 
customs regulations, even though the debtor is known and the amount 
due can be calculated as provided in paragraph 1, and the amounts 
involved exceed ECU 2 000, an ad hoc entry is made in the 
accounting ledgers without notification of the debtor for the 
purposes of the establishment referred to in paragraph 1. 
The date of the establishment referred to in paragraph 1 shall be 
the date of the entry in the accounting ledgers. 
lc In disputed cases, the competent administrative authorities shall 
be deemed, for the purposes of the establishment referred to in 
paragraph 1, to be in a position to calculate the amount of the 
entitlement no later than when the first administrative decision is 
taken notifying the debtor of the debt or when judicial action is 
brought if this occurs first. 
The date of the establishment referred to in paragraph 1 shall be 
the date of the abovementioned decision or of initiation of 
judicial action. 
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Article 4 
- Point (a) of paragraph 1 is replaced by the following: 
"(a) of the names of the departments or agencies responsible for 
establishing, collecting, making available and controlling own resources 
and, where appropriate, their status;" 
In point (b) of paragraph 1 the phrase "and collection of own resources 
and their being made available to the Commission" is replaced by "j_ 
collection, making available and control of own resources". 
- The following sentence is added at the end of paragraph 1: 
"The Commission shall be informed immediately of any change in these 
names or provisions." 
Article 5 
The words "sugar levies" are inserted after "agricultural levies" and the 
last sentence of the article is deleted. 
Article 6 
- In point 2(a) the ordinal "19th" is replaced by "5th". 
- The following is added at the end of point 2(a): 
"For accounting purposes the month shall end no earlier than 1300 hours 
on the last working day of the month." 
In the second sentence of point 2(b) the words "full or partial" are 
inserted before "security". 
- The following new point 2(c) is inserted: 
"Established entitlements relating to levies and other charges connected 
with the common organization of the sugar market shall be entered in the 
accounts referred to in point (a). If these entitlements are not then 
recovered within the time limits set, the Member States may correct the 
entry and, by way of exception, enter the entitlements in the separate 
accounts." 
Point 2(c) is renumbered point 2(d). m 
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The first subparagraph of paragraph 3 is replaced by the following: 
"3. (a) Each Member State shall send the Commission, within the time 
limits specified in paragraph 2, a monthly statement of its 
accounts for the entitlements referred to in paragraph 2(a), using 
the form of which a specimen is annexed to this Regulation. 
Together with each monthly statement the Member States shall 
indicate the cases of fraud and irregularities already reported to 
the Commission pursuant to paragraph 4 where amounts have been 
recovered or a decision has been taken to waive recovery and shall 
give the reference of the initial report. 
Together with these monthly statements the Member States concerned 
shall provide details or statements of deductions from own 
resources based on provisions relating to special-status 
territories. 
(b) Each Member State shall send the Commission, within the time 
limits specified in paragraph 2, a quarterly statement of the 
separate accounts referred to in paragraph 2(b), using the form of 
which a specimen is annexed to this Regulation. 
Together with the quarterly statement each Member State shall give 
details of the position concerning cases of fraud and 
irregularities where entitlements have been established. The 
presentation shall be the same as that of the quarterly statement 
and reference shall be made to the initial report." 
The second subparagraph of paragraph 3 is renumbered paragraph 4 and 
reads as follows: 
"4. In the two months following the end of each quarter, each Member 
State shall send the Commission a description of cases of fraud and 
irregularities detected involving entitlements of over ECU 10 000. 
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As far as possible, each Member State shall provide the following 
details: 
type of fraud and/or irregularity (designation, customs procedure 
concerned); 
amount of own resources evaded (or presumed order of magnitude); 
goods involved (tariff heading, origin, place from which they 
come); 
concise description of fraud mechanism; 
type of check that led to discovery; 
national departments or agencies which detected the fraud or 
irregularity; 
stage reached in procedure, with reference of establishment if 
already made; 
reference of notification of case under mutual assistance 
arrangements (Regulation 1468/81); 
if appropriate, the Member States involved; 
measures taken or envisaged to prevent the recurrence of cases of 
fraud and irregularities already detected. 
Specimen forms for providing the above descriptions shall be drawn up by 
the Commission after consulting the ACOR. Any changes to these specimen 
forms shall be adopted by the same procedure." 
Article 7 
This article is replaced by the following: 
"1. Each Member State shall draw up annually a summary account of 
established entitlements shown in the accounts referred to in 
Article 6(2) (a) and shall send it to the Commission before 1 March of the 
year following the financial year in question. A remark shall be added to 
explain any difference between the total of the summary account and the sum 
of the monthly statements sent in by the Member States from January to 
December of the year in question. The Commission shall check that the 
summary account tallies with the amounts made available during the year; it 
shall have two months after receiving the summary account, in which to make 
any observations to the Member State concerned. 
2. After 31 December of the third year following a given year, no 
corrections shall be made to the summary account referred to in 
paragraph 1, except on points notified before this date either by the 
Commission or by the Member State concerned." 
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Article 8 
The second paragraph is deleted. 
Article 9 
This article is replaced by the following: 
"Article 9 
1. In accordance with the procedure laid down in Article 10, each 
Member State shall credit own resources, in ecus or in national currency, 
to one of the accounts opened in the name of the Commission with its 
Treasury or the body it has appointed. 
These accounts shall be kept free of charge. 
2. The amounts credited in national currency shall be converted by the 
Commission and entered in its accounts in ecus in accordance with 
Commission Regulation 86/610/EEC, Euratom, ECSC of 11 December 1986 laying 
down detailed rules for the implementation of certain provisions of the 
Financial Regulation of 21 December 1977." 
Article 10 
In the first subparagraph of paragraph 1, the phrase "with any necessary 
adjustment for amounts of own resources which could not be recovered for 
reasons attributable to the Member States, entry in national currencies 
of" is inserted after "Decision 88/376/EEC, Euratom," and the ordinal 
"19th" is replaced by the ordinal "5th". 
In the second subparagraph of paragraph 1, the ordinal "19th" is 
replaced by the ordinal "5th". 
In second paragraph, the ordinal "15" is replaced by the ordinal "lrst". 
The first subparagraph of paragraph 3 is replaced by the following two 
subparagraphs : 
"3. VAT resources, the additional resources - excluding the own 
resources for the EAGGF monetary reserve - and, where appropriate, GNP 
financial contributions shall be credited, in ecus or in national 
currency at the choice of the Member State, on the first working day of 
each month, the amounts being one twelfth of the relevant totals in the 
budget. 
If the Member State opts for entry in national currency the amount due 
is converted at the national currencies rate of exchange of the last day 
of the calendar year preceding the budget year, as published in the 
Official Journal of the European Communities. 
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If the Member State opts for entry in ecu's the amount of national 
currency is determined according to the previous subparagraph and 
converted into ecu's at the rate of exchange of the penultimate working 
day of quotation of the month before entry. 
The Member States shall inform the Commission of their choice. They may 
alter this choice provided they inform the Commission no later than the 
5th day of the month before the change takes effect." 
In the second subparagraph of paragraph 3, the following is added: 
"However, if the situation as regards the implementation of the budget 
for the year is such that the entry relating to the monetary reserve is 
not necessary to achieve a balance between revenue and expenditure for 
the year, the Commission may decide to dispense with this entry or part 
of this entry." 
In the 5th subparagraph of paragraph 3 after "preceding the budgetary 
exercise" Add: 
"If the entry is made in ecu's the amount in national currency is 
converted into ecu's at the rate of the penultimate working day of 
quotation in December". 
In the 4th and 7th paragraphs after: 
"for them to enter it" 
Add: "in national currencies". 
Article 11 
The following second paragraph is added: 
"Any delay in the payment of interest due shall give rise to the payment of 
further interest at the rate last applied to the principal." 
Article 15 
In the second indent of the first paragraph and the first indent of the 
second paragraph, "Article 6" is replaced by "Article 7". 
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Article 17 
Paragraph 2 is replaced by the following: 
"2. Member States shall be released from the obligation to make 
available to the Commission the amounts corresponding to established 
entitlements solely if, for reasons of force majeure, these amounts have 
not been recovered. In addition, Member States may disregard this 
obligation to make such amounts available to the Commission in specific 
cases if, after thorough assessment of all the relevant circumstances of 
the individual case, it appears that recovery is definitively impossible 
for reasons which cannot be attributed to them. 
Inadequate security for the own resources to be recovered shall not be 
considered a reason which cannot be attributed to the Member State. 
The Commission shall be notified every six months of the cases referred 
to in the previous subparagraph, where the amounts involved exceed 
ECU 10 000, or ECU 2 000 in the case of errors attributable to the 
competent administrative authorities or force majeure, converted into 
national currency at the rate applying on the first working day of 
October of the previous financial year; this notification shall be given 
within three months of the end of each six-month period and must 
indicate the reasons why the Member State was unable to make available 
the amounts in question. 
The Commission shall have six months after receiving all the necessary 
information in which to make any observations to the Member State 
concerned." 
Paragraph 3 is replaced by the following: 
"3. Member States shall inform the Commission, by means of annual 
reports, of the details and results of their inspections and of the 
overall data and questions of principle concerning the most important 
problems arising out of the application of this Regulation and, in 
particular, matters in dispute. This report shall be sent to the 
Commission by 31 March of the year following the financial year in 
question." 
Article 2 
This Regulation shall enter into force on the day following its publication 
in the Official Journal of the European Communities. 
It shall apply from 1993. 
This Regulation shall be binding in its entirety and directly applicable in 
all Member States. 
H«?iii|;ci Seate : Month 
Establishment Payment OWN RESOURCES OF THE EUROPEAN COMMUNITIES 
Statement of established entitlements National currency 
NATURE OF RESOURCE 
1210 Customs duties (excl. ECSC and anti-dumping) 
'220 ECSC duties 
"•230 Countervailing and anti-dumping 
duties on products 
12-40 Countervailing and anti-dumping 
duties on services 
,o CUSTOMS DUTIES Member State's 
reference 
(optional) 
1010 
1020 
i030 
i0<0 
1050 
;o Agricultural levies and 
compensatory charges on imports 
Export levies 
Monetary compensatory amounts 
on imports 
Monetary compensatory amounts 
on exports 
Accession compensatory amounts 
AGRICULTURAL LEVIES 
•• i 10 
•• ' 00 
•• • 20 
i 130 
1140 
i 150 
l 1 Sugar storage levies 
Sugar production levies -
A and B quotas 
Isoglucose production levies 
Levies on C sugar and isoglucose 
not exported 
Levies on substitute C sugar 
and isoglucose 
Additional levy 
SUGAR AND ISOGLUCOSE LEVIES 
GRAND TOTAL Amounts 
established , 
during month 
(1) Corrections to" 
earlier establishments 
(2) (3) 3ross amounts to 
be paid to the 
Communities 
(4)»(1) + (2)-(3) 
Including entitlements established as a result of inspections and cases of fraud. 
Including accounting corrections and amounts recovered after being entered in the 
separate account. 
Corrections to initial establishments, in particular cases of post-clearance recovery 
and repayment. For sugar, corrections relating to earlier years must be tentioned. -10%. collection 
costs 
NET AMOUNT TO BE 
PAID TO THE 
COMMUNITIES . uz 
HZ 
nm nx 
Member State: 
Quarter UWN RESOURCES OF THE EUROPEAN COMMUNITIES - SEPARATE ACCOUNT 
Statement of established entitlements not included in "A" accounts National currency 
NATURE OF RESOURCE 
— All 
,*>.A Customs duties (excl. ECSC and 
anti-dumping) 
Ï220 ECSC duties 
'230 Countervailing and anti-dumping 
duties on products 
••^^Countervailing and anti-dumping 
duties on services 
•2 CUSTOMS DUTIES Outstanding from 
previous quarter 
(2) Established 
entitlements for 
current quarter à 
0<cAgricultural levies and 
compensatory charges on imports 
1020export levies 
.Q2Q Monetary compensatory amounts 
on imports 
<0<0 Monetary compensatory amounts 
,rcn on exports 
'^"^ Accession compensatory amounts 
10 AGRICULTURAL LEVIES Corrections' o 
establishments 
(Art. 8)* 
(4) fAao unts which 
:annot be mad 
available __„ 
(Art.l7(2)r 
(5) Total 
(2+3) - (4+5) 
(6) during quarter 
national currency' 
,, jnSugar storage levies 
<<Q0$ugar production levies -
A and B quotas 
H20l*°9lucose production levies 
i)30 Levies on C sugar and isoglucose 
not exported 
140 Levies on substitute C sugar 
and isoglucose 
'£0 Additional levy 
...\: SUGAR AND ISOGLUCOSE LEVIES. 
TOTAL 12+10+11 Amounts recovered. Outstanding at 
end of current 
quarter 
JZL (8)«(S)-f7) 
"B" account kept pursuant to Article 6(2)(b) of Regulation 1552/89, Including entitlements established 
as a result of inspections or cases of fraud. 
Correction of establishments should also be understood to mean cancellations arising from a revision 
of the initial establishment, other than those entered in column (5). 
Cases involving amounts in excess of ECU 10 000 are referred to in the report required by 
Article 17(3). - 10* collection costs 
NET AMOUNT TO BE 
RECOVERED 
2^3 
FINANCIAL NOTICE 
The revision of regulation 1552/89 proposed by the present preliminary 
draft modification intends to use experience acquired during the three 
years of application, remarks of the Court of Auditors and those of the 
budgetary authority. 
These changes may result in an increase of efficiency by the Member 
States in recovering own ressources. 
Nevertheless, any increases may be marginal and it is not possible to 
calculate them at this stage. 

ISSN 0254-1475 
COM(92) 519 final 
DOCUMENTS 
EN 01 
Catalogue number : CB-CO-92-541-EN-C 
ISBN 92-77-50223-1 
Office for Official Publications of the European Communities 
L-2985 Luxembourg