ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(78)257
Vol.1978/0096

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COMMISSION OFTHEEUROPEANCOMMUNITIES
.. COM(78)257final.
Brussels.15June1978
Proposalfora
COUNCILREGULATION (EEC)
amendingRegulation(EEC)NO950/68onthe
CommonCustomsTariff
(submittedtotheCouncilbytheCommission)
C0M(78)257final

EXPLANAIOPYMEMORAN&UM
SectionilBofthePreliminaryProvisionsoftheCommonCustoms
TariffsetoutintheannextoCouncilRegulation (EEC)No950/68of2?
June1968ontheCommonCustomsTariff(1),aslastamendedbyRegulation
(EEC)No2500/.7(2),providesthatcustomsdutyshallbechargedatthe
flatrateof10%advaloremongoodssentinsmallconsignmentstoprivate
individuals,providedthatsuchimportationsarenotofacommercialnature.
Article5ofCouncilRegulation (EEC)No1544/69of23July1969on
thetariffapplicabletogoodscontainedintravellers'personalluggage(3)
alsoprovidesforastandardadvaloremcustomsdutyof10%ongoodscontained
intravellers'personalluggageinexcessoftheexemptionlimitssetin
Articles 1and2oftheRegulation,wheresuchimportshavenocommercial
character.
ByvirtueofArticle1(2)ofCouncilRegulation (EEC)No1818/75of
10July1975ontheagricultural levies,compensatory amountsandotherim­
portchargesapplicabletoagricultural productsandtocertaingoodsre­
sultingfromtheirprocessingcontainedintravellers'personalbaggage(4),
theapplication oftheflatratedutyisextendedtocovergoodscontained
inthepersonalbaggageoftravellers andliabletoagricultural leviesor
otherimportchargesunderthecommonagricultural policyorspecificschemes
applicable,byvirtueofArticle235oftheTreaty,tocertaingoodsresulting
fromtheprocessingofagricultural products.
Ineachcase,theflatratecustomsdutyappliesonlytogoodsthe
valueofwhichdoesnotexceed60u.a.(towhichshouldbeadded,inthe
caseofgoodscontainedintravellers'personalluggage,theamountbywhich
theexemptionmaybereducedunderArticle2ofRegulation (EEC)No1544/69).
(1)0JNoL172of22.7.1968,p.1
(2)0JNoL289of14.11.1977,p.1
(3)0JNoL191of5.8.1969,p.1
(4)0JNoL185of16.7.1975,p.3

-2-
Theintroduction oftheEuropeanUnitofAccountinthetarifftield
from1January1979makesitnecessarytoadjusttheprovisionsofthesetwo
Regulations .
Naturally,suchadjustmentshouldnothavetheeffectofcausinga
reductionintheMemberStatesoftherealvalueofgoodscurrentlyeligible
fortheflatrateofduty.
Basingitscalculation onthepresentdefinitionoftheEuropeanUnit
ofAccount,theCommissionproposestoachievethisgoalbychangingthesum
from60unitsofaccountto100Europeanunitsofaccount.
Italsoproposestotaketheopportunity ofthisadjustmenttobring
togetherunderthePreliminaryProvisionsoftheCommonCustomsTariffall.
theabove-mentioned provisions onflatratecustomsdutyapplicabletoim­
portsofanon-commercial nature.

amendingProposal
for aCouncil Regulation
Regulation (EEC)No950/68ontheCommonCustoms Tariff
THECOUNCIL OFTHEEUROPEAN COMMUNITIES ,
Having regard totheTreaty establishing theEuropean Economic Community ,
andinparticular toArticles 28,43and235thereof ,
1Having regard totheproposal from theCommission ,
Having regard totheOpinion oftheEuropean Parliament ,
Whereas Section IIBofthePreliminary Provisions oftheCommon Customs
;Tariff setout intheAnnex toCouncil Regulation (EEC)No950/68of28
June 1968 ontheCommon Customs Tariff (1),aslast amended byRegulation
(EEC)No2500 /77 (2),provides that customs duty shall becharged atthe
flat rate of10%advalorem ongoods sent insmall consignments toprivate
individuals ,provided that such importations 'arenotofacommercial nature ;
Whereas Article 5ofCouncil Regulation (EEC)No1544 /69of23July 1969 on
thetariff applicable togoods contained intravellers' personal luggage (3)
also provides for astandard advalorem customs duty of10%ongoods contained
jintravellers' personal luggage inexcess oftheexemption limits setin
Articles 1and 2oftheRegulation ,where such imports have nocommercial
character ;andwhereas Article 1(2 )ofCouncil Regulation (EEC)No1818 /75
of10July 1975 ontheagricultural levies ,compensatory amounts andother
import charges' applicable toagricultural products andtocertain goods
resulting from their processing ,contained intravellers'personal baggage (1)
•ta/■■■ •
(1)0JNoL172of22.7.1968 ,p.1
(2)0JNoL289of14.11.1977 ,p.1
(3)OJNoL191of5.8.1969 ,p.1

extendedtheapplicationoftheflatrateadvaloremcustomsdutyof10%
tocovergoodscontainedinthepersonalbaggageoftravellers andliable
toagricultural leviesorotherimportchargesprovidedforunderthe
commonagricultural policyorunderarrangements laiddownunderArticle
235oftheTreaty,tocertaingoodsresultingfromtheprocessingof
agricultural products;
Whereasineachcase,theflatratecustomsdutyappliesonlytogoods
ofwhichthetotalvaluedoesnotexceedacertainfixedsumexpressed
inunitsofaccount;
Whereas,witheffectfrom1January1979,allsumsexpressedinunitsof
accountinactsadoptedbytheinstitutions oftheEuropeanCommunities
oncustomsmattersmustbeexpressedinEuropeanUnitsofAccount;
Whereassuchanadjustment shouldnotcauseanyreductionintheamounts
expressedinnationalcurrencies whichareatpresenteligibleforthe
application ofthestandardadvaloremcustomsdutyof10%;
Whereas,intheinterestsofconsistency andclarity,allmeasures
relatingtotheapplication ofaflatratecustomsdutytoimportsof
anon-commercial natureshouldbebroughttogetherinthePreliminary
ProvisionsoftheCommonCustomsTariff,
HASADOPTEDTHISREGULATION :
(1)0JNoL185,16.7.1975,p.3

„Article 1
SectionIIBofthePreliminary ProvisionsoftheCommonCustoms
TariffsetoutintheAnnextoRegulation (EEC)No950/68ishereby
amendedtoreadasfollows:
"B.Standardrateofduty
1.Customsdutyshallbechargedattheflatrateof10%
advaloremongoods
-sentinsmallconsignments toprivateindividuals
or
-containedintravellers' personalluggage,
providedthatsuchimportations arenotofacommercial
natureandthatthetotalvalueofsuchgoodsdoesnot
exceed100EuropeanUnitsofAccountperconsignment or
pertraveller;
Suchflatrateassessmentshallnotapplytogoodsfalling
withinChapter24.
2.Animportation shallbetreatedasnotbeingofa
commercial natureif:
-itisoccasional ;
-itconsistssolelyofgoodsforpersonalorfamilyuse
bytheconsignee,orinaddition,inthecaseof
travellers;goodsintendedaspresents;suchgoodsshall
beofsuchkindorquantitythatthereisnoindication
thattheyarebeingimportedforanycommercial purpose.

-a-
3.Theflatratetaxationshallapplyindependently ofthe
dutyfreeadmissiongrantedinrespectofgoodscontained
intravellers'personalluggage,inaccordancewith
Article1orArticle2(1)ofRegulation (EEC)No1544/69.
4.Theflatrateofcustomsdutyshallnotapplytogoods
importedundertheconditionssetoutaboveiftheperson
entitledhas,beforetheyarechargedwiththesaidflat
rate,requestedthattheybesubjecttothecustomsduties
appropriatetothem.Allthegoodsmakingupthe
consignmentshallthenbesubjecttotheimportduties
whichareappropriatetothem,withoutprejudicetothe
dutyfreeadmissionunderArticle1orArticle2(1)of
Regulation (EEC)No1544/69.
Forthepurposesoftheprecedingsubparagraph,import
'dutiesshallmeanbothcustomsdutiesandchargeshaving
equivalenteffectandagricultural leviesandother
importchargesprovidedforunderthecommonagricultural
policyorunderarrangements laiddownunderArticle235
oftheTreaty,tocertaingoodsresultingfromthe
processingofagricultural products.
5.MemberStatesmayroundoffupwardsordownwardsthe
amountinnationalcurrencyresultingfromtheconversion
ofthesumof100EuropeanUnitsofAccount."
../.

ArticLe2
Articles 5and6ofRegulation (EEC)No1544/69andArticle
1(2)ofRegulation (EEC)No1818/75areherebyrepealed.
Article3
ThisRegulationshallenterintoforceon1January1979.
ThisRegulationshallbebindinginitsentiretyanddirectly
applicable inallMemberStates.
DoneatBrussels,
FortheCouncil
ThePresident

AnnextotheproposalforaCouncil
FINANCIAL NOTE RegulationmodifyingRegulation (EEC)
No950/68
Date:10Ray1978
1.Budgetaryline
2.Legal,basis:Art.28,43and235ofEECTreaty
3.Titelofthemeasure:
ProposalforaCouncilRegulationmodifyingRegulation (EEC)No950/68
onthecommoncustomstariff
4.Obiectives :
TofixinEUAthevalueofgoodseligibleforthebenefitoftheapplication
ofaflatratecustomsdutyof10%,currentlyexpressedinUA,sothat
thereisnoreductionintheMemberStatesoftherealscopeofthis
measure.
5.Financialimplications :
UnquantifTable.Applyingthe10/.flatratedutyisanadministrative
simplification measurewhichhasexistedsince1962.Itisessentially
atechnicaladaptation anditsinfluenceontheownresourcesbudget
canbeconsideredasabsolutelynegligeable .