ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(78)465
Vol.1978/0172

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Conformément aurèglement(CEE,Euratom)n°354/83duConseildu1erfévrier1983
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concerningtheopeningtothepublicofthehistoricalarchivesoftheEuropeanEconomic
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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(78)465 final
Brussels,22September1978
Proposalfora
COUNCILREGULATION (EEC)
ontheabolitionofpostalchargesforthepresentation tocustoms
ofconsignments ofgoodsfromanotherMemberStatewhicharere­
lievedofinternaltaxespayableatimportation
(submittedtotheCouncilbytheCommission )
f
-.»
.
C0M(78)465final

Explanatory Note
HieprovisionsoftheUniversalPostalConventionandthePostalParcels
Agreementallowthepostaladministrations oftheMemberStatestocollect
achargeforpresentation tocustomsonallpacketsandparcelssubmitted
tocustomscontrol..InsomeMemberStatesthischargeiscollectedeven
whentherearenocustomsdutiesorinternaltaxespayable.TheCommission
hasreceivedmanyoomplaintsfromprivateindividualsinthjeCommunitywho
findthattheyarerequiredtopaythischargeonpostalitemssentfrom
anotherMemberStateand,inparticular,onsmallpacketsandparcelswhich
arenotsubjecttocustomsdutybecausetheycontainCommunitygoodsand
arerelievedofVATandotherinternaltaxesbecauseoftheirlowvalue.
AtaCouncilmeetingon15December1977theMinistersofPostsandTele­
communications expressedafavourablereactiontotheideaofabolishing
thepresentation chargeonsmallconsignments :Theyalsoaskedthe
Commissiontoconsiderwhetheritwotildbenecessarytointroduceasystem
foridentifyingthesmallpacketsinquestion.
Aftercarefulconsideration ofthisproblem,notablywithexpertsfromthe
postalandcustomsadministrations oftheMemberStates,theCommission
takestheviewthatitshouldbepossibletoabolishthepresentation
chargefortheconsignmentsinquestionwithoutprovidingforadditional
Communitymeasuresfortheiridentification .TheCommissionhascon-,
sideredthreepossibilities inconnectionwithitsproposal*i.e.that
thepresentation chargeshouldbeabolished *
1)forallintrar-Community consignmentsj3
2)forallintra-Community consignments onwhichnointernal \
taxesarepayable}
and
3)forallintra-Community consignmentsrelievedofinternal
taxesbecausetheyaresmallconsignmentsofanon-commercial
character.
AftertakingintoaocountalltherelevantfactorstheCommissionconsiders
thatthetimeisnotyetripetoproposethefirstsolution "butitprefers
thesebondpossibilityonthegroundsofpracticability . "

-2- ■
1 ' 1 >
Furthermore ,given "that postal items must in'anycase besorted
into items liable tointernal taxes and items which areexempt ,ifthe
same criterion isused todecide Tfhether ornotapresentation charge
should belevied ,there should benoneed foranyidentification measures
inaddition tothose already inuse .Moreover ,itisknown that this
criterion isalready applied without difficulty inthree oftheMember
States which donotlevy thepresentation charge onsuch 'oo*nsignments . '•
4
The faot that theCommission ismaking this proposal toabolish the
presentation charge forconsignments where noduty or .tax ispayable
should not beunderstood asprejudicing itsposition 'onthe
compatibility ofthis charge with theTreaty ofRome .
\
Finally ,theCommission attaches some importance tothespeedy adoption
ofitsproposal sothat itmaybeimplemented with effect -from
1December 1978 which would allow theEuropean citizen toenjoy the
benefits ofthis reform intime for the Christmas andNew Tear festivities .
\

-3-
Proposal foraCouncil Regulation
ontheabolition ofpostal charges
forthepresentation tocustoms of
consignments ofgoods from another
Member State which arerelieved of
internal taxes payable atimportation
* i t
TOECOUNCIL OPTHEEUROPEAN COMMUNITIES
4
Having regard totheTreaty establishing theEuropean Economic Community
ι
andinparticular Article 235thereof ;
Having regard totheproposal oftheCommission ;
Having regard totheOpinion oftheEuropean Parliament (l);
Having regard totheOpinion oftheEoonomio andSocial Committee (2)5
Whereas thepostal administrations oftheMember States areauthorised
under theprovisions ofArticle 35ottheUniversal Postal Convention signed
atLausanne on5July 1974 andofArticle 13ofthePostal Parcels Agreement
ofthesame date tocollect acharge Known asthe "presentation tocustoms "
charge onallpackets andparcels submitted tocustoms control ;
v.
Whereas ,however ,packets andparcels containing Community goods sent from
oneMember State toanother arenotsubject tocustoms duties andare
frequently relieved ofinternal taxes payable atimportation ,,notably
under theprovisions ofCouncil Directive 74/651/EECof19December' 1974 (3)
which provides forcertain reliefs tobeallowed ontheimportation of
goods insmall consignments ofanon–commercial charaoter from another
Member State ; ,
Whereas the .benefit ofthis relief isdiminished ifthepostal admini­
strations continue tocollect thepresentation tocustoms charge onsuch
consignments ; J
(1)OJNo
(2)OJNo
(3)OJNoL354of3O.i2.i974 .p.57.

Whereas,-therefore,thepostaladministrations shouldceasetocollect
suohohargesforallconsignments fromanotherMemberStatewhichare
relievedofinternaltaxespayableatimportation ,

-5-
*
V
HASADOPTEDTHISREGULATION !
Artiole1
Thepostaladministrations oftheMemberStatesshallceaseto
oolleotanychargesforpresentation tocustomsinrespectof
consignments ofgoodsfromanotherMemberStatewhicharerelieved
fromturnovertaxesandexcisedutiespayableatimportation .«
Article2
ThisRegulationshallenterintoforce.;,on1Deoember1978.
ThisRegulationshallbebindinginitsentiretyanddirectly
applioableinallMemberStates*
DoneatBrussels-.
PortheCounoil
ThePresident
v