ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(74)2084
Vol.1974/0345

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COMMISSION OFÏHSBUROEHANGOMMUI !?ïTIES
COM(74)2084 final
Brussels,17December1974
Proposaifora
COUNCILREGULATION
providingforexemptionfromdutiesandcharges
onimportationinrespectofgoodssent"byaprivate
personfromathirdcountryinsmallconsignments
ofanon-commercial naturetoanotherprivateperson
livinginthecustomsterritoryoftheCommunity
(submitted "totheCouncil "bytheCommission)

Explanatory Memorandum
Onseveral occasions the attention ofthe Commission has seen
drav:n tethelack ofprovisions allowing relief from customs duties
andother charges stimportation (agricultural levies ,etc....) on
goods insmall consignments ofanon-commercial character sent by -
private parsons toether private persons living inthe
customs territory ofthe Community .
Such measures currently exist ineach oftheMember States ,
but thewide differences between them ,such astheamount ofrelief ,
with some being double that ofothers ,make them totally incompatible
with the single common treatment which Community nationals have the
right toenjoy byvirtue oftheexistence ofthe customs union and
the connion agricultural policy .
revised intheinterests ofpersonal andfamily relationships
among nationals oftheCommunity ,theprovisions ofthis proposal
for aRegulation arebased onthemost liberal ofthemeasures currently
inforce inthe different Member States .However ,in»rder toavoid
abuse ,relief fr«m duty (for v/hich 25TJ.A. hasVeen laid down )could
only begranted t«theextent that certain highly taxed goods (such
astobacco products ,alcohslic beverages ,coffee ,tea ,perfume ,
andtoilet waters )included inanyoneconsignment didnotexceed
the prescribed limits .
Further ,aproposal for aMrective based onArticle 99of
theEECTreaty ,hasbeen submitted for theapproval oftheCouncil ,
with aview toestablishing ,within thesame conditions ,relief
from fiscal duties ongoods which are sent assuch small consignments .

-2-
Inview ofthe fafit that pravisions forrelief from duty are
already apjplifed byMember "States ih .this respect ,theeffect on
receipts intheCommunity budget made bytheprovisions proposed by
theCommission ,will undoubtedly beminimal .Nevertheless ,this effect
cannot beevaluated with anyaccuracy because oftheabsence of
national statistics insufficient detail with regard toimportations
ofsmall consignments «fanon-commercial character .
This proposal ,based asitisonArticles '28,k3and235ofthe
EECTreaty ,requires theOpinion oftheEuropean Parliament' ;Inview
ofitspurpose ,itseems moreover desirable that theOpinion ofthe'
Economic andSocial Committee should alse besought . "

Proposaifora
COUNCILREGULATION "
providingforexemptionfromdutiesandchargesonimportationin
respectofgoodssent"byaprivatepersonfromathirdcountryin
smallconsignments ofanon-commercial naturetoanotherprivate
personlivinginthecustomsterritoryoftheCommunity
TEECOUNCILOPTHEEUROPEANCOMMUNITIES,
HavingregardtotheTreatyestablishing theEuropeanEconomicCommunity,
andinparticularArticles28,43and235thereof;
HavingregardtotheproposalfromtheCommission ;
HavingregardtotheOpinionoftheEuropeanParliament ;
HavingregardtotheOpinionoftheEconomicandSocialCommittee r.
WhereasSectionIIBofthePreliminaryProvisionsoftheCommonCustoms
Tariffmakespro\risionforaflatrateof10/j.advaloremdutyongoodssent
insmallconsignments toprivatepersons,providedthatsuchimportations
arenotofacommercialnature;whereasCouncilRegulation(EEC)No3539/73
of18December1973ontherateofimportchargescollectedonsmallnon-
commercialconsignments ofagricultural productsandgoodscoiningunder •
Regulation(EEC)No1059/69providesthatthisflatrateshall"becharged
inplaceoftheimportchargeslaiddo--mwithintheframeworkofthecommon
agricultural policyandofthose.providedforinrelationtogoodstowhich
Regulation(ESC)No1059/69applies;
•••/•••
(1)O.J.NoL361of29.12.1973,p.8.

Imereas ,inthebasenoe ofany .arrangement •forrelief from duty adopted
pursuant -totheprovisions oftheTreaty ,this customs duty ofaflat rate
of10$Mvalorem isapplicable to4;heimportation ofallsmall oonsign -
ments which satisfy theconditions ofSection IIB(2)bfthe "Preliminary
Provisions oftheCommon Customs Tariff ,whatever may "bethecapacity of
thesender andeven where thevalue isminimal ;whereas under paragraph
3ofthesame Section IIBandunder Article 1(3)ofRegulation (EEC)
No3539/73the .recipient oftheconsignment ,hastheoption ofrequesting'
that inplace ofthesaid flat rate ofcustoms duty allthegoods making
uptheconsignment "besubjected tothecustoms duties orother im-oort
oharges which areappropriate tothem ;
Whereas thepersonal relationships which exist between private persons
resident inthird oountries andthose resident intheCommunity nHy on
certain occasions lead tothere being sent from onetotheothe^email
consignments ofanessentially personal nature andhaving avery lew
value * v-.•• •
Whereas itisinnowayessential totheeconomy oftheCommunity that
goods in 1small consignments besubjected either tocustoms duty ataflat
rate of10fo.ad.valor emortotherelaxant rate ofcustoms duty ,charge
having equivalent effeot ,agricultuj allevy orother import charge imposed
under thecoMion agricultural policy orunder thespecial arran;-events
applicable byvirtue ofArticle 235oftheTreaty tocertain goods result­
ingfrom tinprocessing ofagricultural products ;

Whereas thetotal value ofsmall consignments ofanon-commercial nature
which areeligible to "benefit under therelief maynothowever exceed 25
units ofaccount ;whereas inorder toavoid abuse ofthearrangement it
ismoreover necessary toexclude from therelief those consignments whose
total value does not exceed this amount "but inwhich are included certain
highly taxed goods inquantities exceeding certain limits ;
HAS ADOPTED THIS REGULATION :
Article 1
1. Goods sent from athird country insmall consignments ofanon-
commercial nature "byaprivate person toanother private person living in
thecustoms territory oftheCommunity shall headmitted free ofcustoms
duties orcharges having equivalent effect andofagricultural levies or
other import charges imposed under thecommon agricultural policy orunder
thespecial arrangements applicable byvirtue ofArticle 235oftheTreaty
tocertain goods resulting from theprocessing ofagricultural products .
^ ■ .
2. Forthepurposes ofparagraph 1,"small consignments ofanon-
commercial nature "means consignments ofgoods which t
-arenotintended forany ..commercial purpose andareofa
nature andquantity such astoshou that they areintended
solely forthepersonal orfamily usebytheconsignee ,
-aresent free ofpayment ofanykind bytheconsignee ;and
-have atotal value notexceeding 25units ofaccount .

Article2
1.Artiole1shall,inrespectofthegoodelistedi"below,applysubject
tothefollowingquantitative limitsl
a)tobaccoproducts:
50cigarettes \
or25cigarillos(cigarsofamaximumweightof3grammeseach)
or10cigars
or50grammesofpipetobacco
t>)alcoholicbeverages: ■' ,
--distilledbeveragesandspirits,ofanalcoholicstrengthexceeding
•"220 ••'■• ■
'-1standardbottle(not'exceeding1litre)
or
,–distilledbeveragesandspiritsandaperitifswithawineor.
alcoholbase,ofanalcoholicstrengthnotexceeding22°jsparkling
winesandliqueurwines
1standardbottle(notexceeding 1litre)
or
-stillwines 2litres
c)perfumes 60grammesor2ounoes
or •. '
toiletwaters -j-litreor8ounces
d)coffee 500grammes
orcoffeeextractsand
essences 20Qgrammes
e)tea
orteaextractsand
essenoes100grammes
40grammes

2.WhoregoodsofthoIcin&s-mentioned_inparagraph .1eras^antIna.-<xws*fignmetvt
inquantitiesinexcessoftherelativeprescribedlimits,thenthewholeof
suchaconsignmentshallbeconsideredasbeingexcludedfromtherelief.
Article3
ThisRegulationshallenterintoforceon
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicable
inallMemberStates.
DoneatBrussels,
FortheCouncil,
President,