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Vol.1982/0217

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(82)697final
Brussels.3November 1982
L/^^
..j\..<*<.»•. i / \ . yV?>./
ProposalforaV{.;, «//
COUNCILREGULATION (EEC)
amendingRegulation (EEC)No2779/78ontheprocedureforapplying
theECUtolegalactsadoptedinthecustomssphere
(submittedtotheCouncilbytheCommission )
COM(82)697final

EXPLANATORY MEMORANDUM
Theproblem ofapplying theECUinthecustoms sphere arises whenever
there aremajor fluctuations inthevalues oftheCommunity currencies ,
given that certain customs duties areexpressed interms oftheECU .
Inorder toensure that customs legislation should continue toreflect
financial reality asclosely aspossible ,"butwith thestability neces-
sarry foradministrative purposes ,theCouncil adopted inthe1978
Regulation (ESC)No2779/78of23November 1978 (OJNoL333,3p.11 .
1978 ),which provides fortheannual revision oftherates oftheECU
(&JAatthat time )used inthelegal acts adopted inthecustoms sphere
andparticularly in connection with General Rule C3relating to
theapplication oftheCommon Customs Tariff .
Astheaim oftheCCT istoensure auniform level ofprotection in
oilMember States ,itisinadmissible that ,intheevent ofoneor
more European currencies being devalued orrevalued ,without a
subsequent rapid realigument oftheequivalent values oftheECU in
national currencies ,thecustoas duty charged ongoods imported into
aMember State wjaose currency hadbeen strengthened !should beappre -
c/ably higher than that charged ongoods imported into aMember Sta
whose currency hadweakened .
Byfixing asareference value thevalue oftheECU (theunit which
liasrepaced thejSUAinCommunity legislation )obtaining onthefirst
working dayofOctober ,with effect from 1January ofthefollowing
year ,Council Regulation (EEC)No2779/78does notentirely eliminate
thedanger ofamajor divergence between theECU/naticnal currency
exchange rates 0This hasunfavourable repercussions inthecustoms
field andproduces asituation that undermines thebasic principles
ofthe CGT .
Clearly ,thecommon market cannot beguaranteed tofunction smoothly
unless thelegal system andadministrative practice intheMember
States are such ,that deflection oftrade and shifts inthelocation
ofactivity canbeavoided .
Consequently ,aslonoasthedifferences between Member States are
fairly small ,theobjectives laid down bytheTreaty arecomplied
with }however ,ifdifferences incustoms duties atCommunity frontiers ,
duetoanychanges incurrency parities vers towiden }these dif­
ferences would beincompatible with thebasic philosophy ofthecustoms
union .
Since 1October 1981 ,there have been three readjustments ofcurrency
parities son5Ootober 1981f21February 1982 and13June 1982 .

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Asaresult,theECUratescurrentlyinforceinthecustomsfield
nolongercorrespondtoeconomicrealityandthereforenewparities
mustbeestablished whichmorecloselyreflectourrenteoonomiccondi­
tionsintheCommunity.
Inviewoftheparticularities oftheEuropeanMonetarySystem,the
Commissionsstaff,inseekingtherightanswertotheproblem,have
optedforasolutionwhichinprinciplemaintainsthestatusquoas
regardsexistinglegislation (thefirstworkingdayinOctoberremaining
thereferencedate)butwhichprovidesforanautomaticrealignment
wheneverthereisanewcurrencyparityinrelationtotheECU(reva­
luationordevaluation )forthepurposesofdeterminingtheclassification
ofgoods,orthecustomsdutyapplicableundertheCommonCustomslarif,
ortheanti-dumping duty.
Thissystemhastheadvantagethatitcanbeincorporated easily
intoRegulation (EEC)No1779/78»whileatthesametimereflecting
eoonomicandmonetarycircumstances intheMemberStates.
Astherehavebeenthreereadjustments ofparitieswithintheEMS
since1October1981,theCommissionconsidersthatthisRegulation
shouldcomeintoforcefairlysoon.

Proposal forCouncil Regulation (EEC)
forapplying theECUtolegal acts adopted in
the Customs sphere
THECOUNCIL OPTHEEUROPEAN COMMUNITIES ,
Having regard totheTreaty establishing theEuropean Economic
Community ,andinparticular Articles 28and43thereof ,
Having regard totheproposal from theCommission ,
Having regard totheopinion oftheEuropean Parliament (l),
Having regard totheopinion oftheEconomic andSocial Cormittee (2),
Having regard totheopinion oftheCourt ofAuditors hasbeen obtained ,
Whereas Council Regulation (EEC)No2779/78//\/ conjunction with
Council Regulation (EEC,Euratom )No3308 /80 ',
lays down thedetailed rules forapplying theECUtolegal acts
adopted inthecustoms sphere }
Whereas Artiole 2ofRegulation (EEC )No2779 /78provides that th^v-alu®
oftheECUinnational currencies toheapplied tolegal acts adopted
inthecustoms sphere shall befixed once ayear ;whereas therates
tobeapplied arethose obtaining onthefirst working dayofOctober ,
with effect from 1January ofthefollowing calendar year ;
Whereas this annual system ofconverting theECUinto national cur­
rencies isdesigned tomaintain thestability neoessary inthecustoms
field :whereas ,however ,itisnecessary ,when there isanadjustment inthe
•••/•••
(1
(2> o <
(3)0JNoL333,30.11.1978 /P-5
(4)0JNoL345,20.12.1980 /p.1

-4-
parity ofoneormore Community currencies during thecourse ofthe
year ,tochange therate to "beused forconverting theECUinto
national currencies insuch awayastoobviate toomarked adeparture
from economic reality and the • risks ofdisruption oftrade -
flows ;
Whereas "byapplicatipn ofCouncil Regulation (EEC)Wo1167/76of17
May1976 amending Annex IVtoRegulation (EEC)No816/70laying down
additional provisions for thecommon organisation ofthemarket inwine
andtheCommon Customs Tariff asregards theexchange rates applicable
to customs duties oncertain wines (1),therate toheused for
converting theECU ,inwhich thecustoms duty applicable totheproducts
falling under subheading 22.05 CoftheCommon Customs Tariff
isexpressed ,into national currencies ,istherepresentative rate if
such arate islaid down tinder thecommon agricultural policy ;whereas
itistherefore neoessary toprovide foranadequate solution forthis
eventuality ,
HAS ADOPTED THIS REGULATION :
Article 1
Paragraphs 2,3and .4ofArtiole 2ofRegulation (EEC)No2779/78are
hereby replaced bythefollowing :
"2.Thevalue oftheECUinnational currencies tobeapplied tolegal
acts adopted inthecustoms sphere shall befixed once ayear .The
rates tobeapplied shall bethose obtaining onthefirst working
day ofOctober ,with effect from 1January ofthefollowing calendar
year .Ifarate isnotavailable foraparticular national currecy ,
therate tobeapplied forthat currency shall bethat obtaining
onthelast dayforwhich arate waspublished intheOfficial
Journal oftheEuropean Communities .
The rates tobeused foreach calendar "year are setout inthepre­
liminary provisions oftheannex totheannual regulation amending
Regulation (EEC)No950/68onthe Common Customs Tariff .
•••/•••
(1)0JNoL135of24.5.1976 ,page 42

-5-
3.However ,where achange intheparity ofoneormore national cur­
rencies occurs during acalendar year ,therates toheused for
converting theECUintonational currencies ,forthepurposes of
determining thetariff classification ofthegoods ,thecustoms duty
applicable under theCommon Customs Tariff ortheanti-dumping
duty shall hethose obtaining onthefirst dayfollowing thedate
ofthat change onwhich such rates areavailable foralltheCommuni­
tycurrencies ,with effeot from thethird dayafter thedate on
which these rates are available .
Ifachange inparities occurs after thefirst working dayofOctober
oywayofderogation from theprovisions ofparagraph 2therates '
tobeused forconverting theECUinto national currencies with
effect from 1January ofthefollowing calendar year forthepurposes
ofdetermining thetariff classification ofgoods ,thecustoms duty applicable
under theCommon Customs Tariff ortheanti-dumping duty
shall bethose resulting from thatchange ofparities .
Therates resulting fron .theapplication ofthis paragraph shall be
published inthe Cseries oftheOfficial Journal oftheEuropean Communities .
4.Theprovisions ofparagraph 2donotderogate from therules laid
down fortheconversion oftheECUinto national currencies within
theframework ofthedocumentary evidence specified incertain pre­
ferential arrangements orintheagreements concluded with certain
third countries .
5.Byway ofderogation from theprovisions ofparagraphs 2and3,therate to
■beused fortheconversion into national currencies oftheECU in
which thecustoms duty applicable toproducts falling under sub­
heading 22.05 CoftheCommon Customs Tariff isexpressed ,sha 11bethf>representa­
tive rate wber?such arate islaiddown under thecommon agricultural policy ."
Article 2
This Regulation shall enter into force onthedayfollowing itspub­
lication intheOfficial Journal oftheEuropean Communities .
This Regulation shall bebinding initsentirety anddirectly appli­
cable inall Member States .
Done atBrussels , for the Council .
The President