COMMISSION OF THE EUROPEAN COMMUNITIES 
C0MC90) 489 final 
Brussels, 19 October 1990 
Proposal for a 
COUNCIL REGULATION (EEC) 
amending Council Regulation (EEC) No 2658/87 on the tariff and 
statistical nomenclature and on the Common 
Customs Tariff as regards the rate of 
duty applicable to gas oil of 
subheading 2710 00 69 
(presented by the Commission) 
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EXPLANATORY MEMORANDUM 
Import into the Community of gas oil 
1. In order to ensure the uniform and correct application of 
the Common Customs Tariff, the Commission adopted in 
February 1990 a Regulation (EEC) No 313/90 on 
classification of gas oil which is imported and submitted 
to a vacuum distillation process (1). The duty rate 
currently applicable to the tariff heading in question is 
3,5 %. 
2. The Regulation confirmed the classification practice in 
10 of the 12 Member States. The remaining two Member 
States had been classifying the gas oil in a duty free 
tariff heading and the Regulation was necessary in order 
to restore equal conditions of competition in the 
Community. 
3. Gas oil from most sources is duty free under GSP or other 
preferential regimes and in practice, only imports from 
the USSR would have been subject to duty. Following 
representations from the Soviet government and in 
accordance with a proposal from the Commission the 
Council adopted a zero duty tariff quota of 3,5 mio tons 
of low sulphur gas oil for 1990 under Regulation (EEC) No 
1054/90 (2). This Regulation expires on 31 December 
1990. 
4. In order to introduce a more permanent solution for the 
problem it is now proposed to suspend the duties in 
respect of low sulphur (i.e. sulphur content not 
exceeding 0.2 % by weight) gas oil by means of a suitable 
footnote in the Common Customs Tariff. Other gas oils 
(i.e. where the sulphur content exceed 0.2 % by weight) 
remain liable to the 3.5 % duty rate. 
5. It is proposed that this amendment enter into force on 1 
January 1991 and it is therefore suggested that the 
measure be adopted in advance of that date in order to 
avoid any practical problems of application. 
(1) Regulation 313/90 of 5.2.1990, OJ No L 35, 7.2.1990 
(2) Regulation 1054/90 of 28.4.1990, OJ No L 108, 28.4.1990 
Proposal for a Council Regulation (EEC) No 
i of 
amending Council Regulation (EEC) No 2658/87 on the 
tariff and statistical nomenclature and on the Common 
Customs Tariff as regards the rate of duty 
applicable to gas oil of subheading 2710 00 69 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European Economic 
Community, and in particular Article 28 thereof, 
Having regard to the proposal from the Commission, 
Whereas Council Regulation (EEC) No 2658/87 of 23 July 1987 on 
the tariff and statistical nomenclature and on the Common 
Customs Tariff (1) as last amended by Regulation (EEC) No 
(2) provides for a conventional duty rate of 5 % for 
gas oil falling under CN code 2710 00 69 ; 
Whereas production in the Community of gasoil is 
insufficient ; whereas, consequently, Community supplies of a 
product of this type depends to a considerable extent on 
imports from third countries ; 
Whereas currently the autonomous duty rate on all gas oil has 
been suspended to 3.5 % for an indefinite period ; 
Whereas Council Regulation (EEC) No 1054/90 of 25 April 1990 
(3) opened and provided for the administration of an 
autonomous tariff quota for gas oil of a sulphur content not 
exceeding 0,2 % by weight, whereas this quota expires on 31 
December 199 0 and should be replaced by a more permanent 
measure, in the form of a tariff suspension for an indefinite 
period. 
(1) OJ No L 256, 7.9.1987, p. 1 
(2) OJ No L 
(3) OJ No L 108, 28.4.1990, p. ' 
HAS ADOPTED THIS REGULATION : 
Article 1 
Regulation (EEC) No 2658/87 is amended as follows : The 
footnote relating to subheading 2710 00 69 is replaced by the 
following text : 
"Duty rate reduced to zero (suspension) for an indefinite 
period for gas oil having a sulphur content not exceeding 
0.2 % by weight. For gas oil having a sulphur content greater 
than 0.2 % by weight the duty rate is suspended to 3.5 % for 
an indefinite period." 
Article 2 
This Regulation shall enter into force on 1 January 1991. 
This Regulation shall be binding in its entirety and directly 
applicable in all Member States. 
Done at Brussels, 
For the Council 
The President 
ISSN 0254-1475 
COM(90) 489 final 
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EN 02 
Catalogue number : CB-CO-90-506-EN-C 
ISBN 92-77-64815-5 
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