8. 8. 83 Official Journal of the European Communities NoC211/l 
II 
(Preparatory Acts) 
ECONOMIC AND SOCIAL COMMITTEE 
Opinion on the proposal for a Council Regulation determining the persons liable for 
payment of a customs debt 
The text referred to the Committee has been published in Official Journal of the Euro­
pean Communities No C 340 of 28 December 1982, page 5. 
A. LEGAL BASIS FOR THE OPINION 
On 5 January 1983 the Council referred the abovementioned proposal to the Eco­
nomic and Social Committee in accordance with Article 198 of the Treaty establishing 
the European Economic Community. 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
The Economic and Social Committee prepared its opinion on the above matter at its 
208th plenary session held in Brussels on 1 and 2 June 1983. 
The full text of the opinion is as follows: 
THE ECONOMIC AND SOCIAL COMMITTEE, HAS ADOPTED THE FOLLOWING OPINION 
Having regard to the Treaty establishing the Euro­
pean Economic Community, and in particular 
Article 198 thereof, 
Having regard to the request made by the Council 
of the European Communities on 5 January 1983 for 
an opinion on the proposal for a Council Regula­
tion determining the persons liable for payment of a 
customs debt, 
Having regard to the decision taken by its Bureau 
on 25 January 1983 instructing the Section for 
Industry, Commerce, Crafts and Services to draw up 
an opinion on the matter, 
Having regard to the opinion adopted by the Sec­
tion for Industry, Commerce, Crafts and Services at 
its meeting on 4 May 1983, 
Having regard to the oral report made by the rap­
porteur, Mr Broicher, 
Having regard to the discussions on 1 June 1983, 
during the 208th plenary session held on 1 and 
2 June 1983, unanimously: 
1. Preliminary observations 
1.1. The aim of the draft Regulation is to deter­
mine the persons liable for payment of the customs 
debts defined in Council Directive No 79/623/EEC 
of 25 June 1979. The Committee welcomes the fact 
that the form of the draft Regulation parallels that 
of the Directive defining customs debts, thus high­
lighting the homogeneousness of the legal provi­
sions dealing with the customs debt and the persons 
liable for payment of that debt. 
2. General comments 
2.1. The Committee does, however, have reserva­
tions over the fact that the provisons dealing with 
the customs debt take the form of a Directive whilst 
those dealing with the persons liable for payment of 
the debt are in the form of a Regulation. In the 
Committee's view this is bound to create difficulties 
in practice. 
No C 211/2 Official Journal of the European Communities 8.8.83 
2.1.1. As the provisions of the Directive on the 
customs debt have been adapted in line with the 
national laws of the Member States it is possible 
that there may be divergences between these provi­
sions and those of the Regulation, which are directly 
applicable in the Member States. If the provisions 
of the proposed Regulation are to correspond to 
those of the Directive, therefore, national legislators 
must be entitled to bring the provisions on persons 
liable to payment of customs debts into line with the 
provisions defining the customs debt. 
2.1.2. A further difficulty arises, in the Com­
mittee's view, as a result of the fact that the draft 
Regulation refers to provisions in the Directive 
which may not be known in that form to persons 
applying the laws in the individual Member States, 
in view of the fact that the provisions of the Direc­
tive have been adapted in line with national laws. bound to hamper the understanding and implemen­
tation of the law. For this reason the Committee 
recommends that the provisions dealing with both 
fields be set out in either a Directive or a Regula­
tion. 
2.3. The Committee takes advantage of the 
occasion presented by the draft Regulation and the 
abovementioned reservations to draw attention once 
again to the need to introduce a uniform EC cus­
toms code. Only once this has been done will the 
clarity and uniform application of the laws be guar­
anteed. 
3. Specific comments 
3.1. Article 2 (1) (a) and Article 7 (I) (a) 
2.1.3. The draft Regulation is made still less tran­
sparent by references to 'the provisions in force in 
the Member States' (for example in Article 3 (b) and 
Article 4 (l)(b)). 
2.2. The legal fields of customs debt and persons 
liable to the payment of customs debt, which are 
fields which should be taken together, are thus dealt 
with in different legal provisions which may not 
always be fully consistent with one another. This is Under these provisions persons who make a decla­
ration in their own name but are acting on behalf of 
another person are themselves liable for payment of 
the debt. This legal provision does not exist in all 
Member States. The proposed provision can there­
fore only be applied in those Member States where 
indirect representation is already admissible. In 
order to make this abundantly clear the Committee 
considers that the words 'in the Member States' 
should be inserted after 'the provisions in force'. 
Done at Brussels, 1 June 1983. 
The Chairman 
of the Economic and Social Committee 
Francois CEYRAC 
Opinion on the proposal for a Council Regulation on the security to be given to ensure 
payment of a customs debt 
The text referred to the Committee has been published in Official Journal of the Euro­
pean Communities No C 30 of 4 February 1983, page 11. 
A. LEGAL BASIS FOR THE OPINION 
On 25 January 1983 the Council referred the abovementioned proposal to the Econo­
mic and Social Committee in accordance with Article 198 of the Treaty establishing 
the European Economic Community. 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
The Economic and Social Committee prepared its opinion on the above matter at its 
208th plenary session held in Brussels on 1 and 2 June 1983. 
The full text of the opinion is as follows: