No C 248/6 Official Journal of the European Communities 17. 9. 84 
Opinion on the proposal for a Council Regulation on the temporary importation of means 
of transport (') 
(84/C 248/03) 
On 11 January 1984 the Council decided to consult the Economic and Social Commit­
tee, under Article 198 of the Treaty establishing the European Economic Community, 
on the proposal for a Council Regulation on the temporary importation of means of 
transport. 
The Section for Industry, Commerce, Crafts and Services, which was responsible for 
preparing the Committee's work on the subject adopted its opinion on 13 June 1984 in 
the light of the report by Mr Broicher. 
At its 218th plenary session (meeting of 4 July 1984) the Economic and Social Com­
mittee adopted the following opinion unanimously: 
1. General comments 
The Committee approves the draft Regulation on 
the temporary importation of means of transport. 
On the basis of international customs agreements in 
this field, the Regulation paves the way for the intro­
duction of a standard procedure in the Member 
States, some of whom are at present still applying 
differing rules. 
For reasons of competitiveness, the Committee 
does, however, consider that the application of the 
rules proposed for the Community to non-EC coun­
tries should be dependent upon reciprocal treatment 
by the third countries concerned. 
2. Specific comments 
2.1. Article 3 (2) (b) 
Assuming that the draft Regulation is to be based on 
International Customs Agreements on the Tempo­
rary Importation of Road Vehicles for Business Use 
of 18 May 1956, it will be necessary to clarify the 
definition of 'business use'. Under the current defi­
nition, there is some doubt as to whether the car­
riage of goods without charge also constitutes 'busi­
ness use', within the meaning of the international 
customs agreement. 
2.2. Article 3 (5) 
The provisions governing the period of use of means 
of transport defined in this paragraph do not cover 
the vehicles of non-EC persons on business travel, 
such as commercial travellers, who are visiting an 
EC Member State for business reasons. Their vehi­
cles are used almost exclusively for their own trans­
port, not for the carriage of goods or passengers. If a 
maximum temporary importation period is also to 
be laid down in respect of such vehicles, a provision 
(•) OJ No C4, 7. 1. 1984, p. 3. to this effect must, in the Committee's view be em­
bodied in the text. 
2.3. Article 4 
The Committee holds the view that provisions gov­
erning the temporary importation of private road 
vehicles should not be confined to the territory of 
the European Community. The scale of cross-fron­
tier passenger traffic in Europe is such that the pro­
posed provisions should be extended to countries 
outside the Community. The Committee therefore 
recommends that bilateral agreements, based on re­
ciprocal arrangements, be concluded with certain 
neighbouring countries so as to ensure a broader-
based alignment. 
2.4. Article 4 (2) (a) 
This provision differs from Article 3 (2) (a) of the 
proposal for a Regulation and Article 1 (b) of the 
International Customs Agreement on the Tempo­
rary Importation of Private Road Vehicles of 4 June 
1954 in that its definition of road vehicles includes 
non-powered road vehicles. The Committee wel­
comes this extension as it means that the Regulation 
covers vehicles such as bicycles and wheelchairs. 
2.5. Article 4 (6) 
The Committee has reservations about the setting of 
a six-month importation period since observance of 
this provision cannot normally be ensured without 
adequate checks. The Committee notes that the 
Commission wants this limit to be regarded only as 
a 'deterrent' and does intend to introduce wide­
spread checks. The Committee welcomes this, as the 
introduction of formal controls would be a retro­
grade step which would considerably impede inter­
national tourism. The intention not to introduce 
such controls should however be spelt out more 
clearly in the draft Regulation. This would not pre-
17. 9. 84 Official Journal of the European Communities No C 248/7 
exclude the drafting of more detailed provisions on 
to the nature and scale of inspection measures 
deemed necessary in particular cases. Such provi­
sions could be set out under implementing rules. 
2.6. Article 12 
These provisions also apply to the international 
standard 'containers' used in container transport. By 
proposing a period of permissible use of six months 
(paragraph 4) the Commission, is however, exceed­
ing the three-month limit set out in Article 4 of the 
International Customs Agreement on Containers of 
18 May 1956. In view of the growing importance of 
this mode of shipping in international goods trans­
port, it is, in the Committee's opinion, necessary on 
grounds of competitiveness to stipulate that the pro­
visions relating to the temporary importation of 
containers are applied only on a reciprocal basis. 
2.7. Article 14 
This Article absolutely prohibits the transfer of tem­
porarily imported means of transport to persons normally resident within the customs territory of the 
Community. This is inconsistent with Article 2 
which permits the use of the means of transport by 
third parties under the responsibility of the person 
to when the authorization has been granted. The 
Committee therefore proposes that Article 14 be 
made subject to Article 2. This is the only way to 
avoid the contradiction and to take account of ex­
ceptional circumstances and emergencies, where for 
example the non-EC user was no longer able be­
cause, for example, of illness or an accident, to drive 
or control the means of transport and needed to 
have it towed or forwarded by a Community resi­
dent. 
2.8. Article 18 
The Committee feels that this Article should provide 
for the suspension of temporary importation arran­
gements when the means of transport undergo in­
ward processing. This may arise, for example, when 
temporarily imported means of transport require not 
only maintenance work but also repair and overhaul 
work. 
Done at Brussels, 4 July 1984. 
The Chairman 
of the Economic and Social Committee 
Francis CEYRAC 
Opinion on the proposal for a Council Directive prolonging the derogation accorded to 
Ireland relating to the rules governing turnover tax and excise duty applicable in inter­
national travel (*) 
(84/C 248/04) 
On 11 January 1984, the Council decided, in accordance with Article 100 of the Treaty 
establishing the European Economic Community, to consult the Economic and Social 
Committee on the proposal for a Directive prolonging the derogation accorded to Ire­
land relating to the rules governing turnover tax and excise duty applicable in interna­
tional travel. 
The Section for Industry, Commerce, Crafts and Services, which was responsible for 
preparing the Committee's work on the subject, adopted its opinion on 13 June 1984, 
in the light of the report by Mr Broicher. 
At its 218th plenary session (meeting of 4 July 1984) the Economic and Social Com­
mittee adopted the following opinion unanimously: 
1. Mindful of Ireland's special problems, the Committee supports the Commission 
proposal, but feels that a gradual harmonization, as suggested by the Commission, 
should take place. 
(') OJ No C 17,24. 1. 1984, p. 6.