ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(76)127
Vol.1976/0040

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COMMISSION QJ?THEMJROPEABI CQMM30MI1ES
COM(76)127 final
Brussels ,2April 1976
Proposal for a
COUNCIL DIRECTIVE
ontheharmonization ofprovisions laid
down bylaw ,regulation oradministrative
action relating tocustoms debt
(sumbitted totheCouncil bytheCommission )

E^lamtory mémorandum
| Theimportdutiesandexportdutiestowhichgoodsmay"beliable
pursuanttotheCommunityregulationsinforce(CommonCustomsTarifff
agriculturallevies,etc,,)aredutieswhichapplytothegoodsthemselves.
However,itistheresponsfbi.lit .7ofthepersonliableforpaymentofthese
dutiestopaythemand,subjecttotheapplicationoftheCommunitypro­
visionsgoverningdeferredpaymentcfimportorexportduties,thegoods
subjecttosuchdutiescanbereleasedbythecompetentauthorities only
ifthedutieshavebeenpaidbyih'-tperson.
Anumberoflegalsituationsthereforegiverisetoanobliga­
tiononthepartofanaturalorlegalpersontopaytheimportduties
orexportdutiesapplyingtogoodsliabletosuchduties.Thisobligation
topay,whichtakestheformofadebttothePublicTreasuiy,isreferred
tointhisproposalforadirective,asitismoreoverinthelegislation
ofcertainMemberStates,as"customsdebt".
Thelegalsituationsgivingrisetothiscustomsdebtare
asfollows: ._
a)atimportation (article2):
(i)theenteringofthirdcountrygoodsintofreecirculation
inthecustoms ,territoryoftheCommunity,incompliancewiththecustoms
procedurelaiddownforthispurpose;
(ii)theintroductionintothecustomsterritoryofthe
Communityofthirdcountrygoodsinviolationoftherulesonthecustoms
treatmentofgoods(smuggling):
'♦/

(iii)the,-'removal -pf-goodsfromcustomscontrol,orfailure
tocomplywiththevariousobligations concerningtheuseofsuchgoods
(handling,processingoperations,etc.,)whichresulteitherfromthe<
customs-regimeunderwhichthesegoodshave"beenplaced(warehouse,inward
processing,temporaryimportation,etc.,)orfromtheirbeingplaced
intemporarystorageinaccordancewithArticle5ofthe"CouncilDirec­
tiveof30JulyI968ontheharmonization oftheprovisionslaiddownby
law,regulationoradministrative actionrelatingto:
1,customstreatmentofgoodsenteringthecustomsterritoryofthe
Community–2,temporarystorageofsuchgoods(l);
~(iv)failurewithinthetime-limitsfixedtouseforthepurposes
intendedgoodsv:hichwereputintofreecirculationwithtotalorpartial
relieffromimportdutiesbecausetheywereintendedforparticularpur­
poses,ortheuseofgoodsforpurposesotherthanthoseintended,
(b)atexportation (Article5)*
(i)thedepartureofgoodsliabletodutiesatexportation
fromthegeographicalterritoryoftheCommunity;
(ii)useofthegoodsforapurposeotherthanthatforwhich
theywereentitledtoleavethegeographicalterritoryoftheCcaiwunity
withtotalorpartialrelieffromdutiesatexportation(thecuiiount
oftheexportlevyvaryingaccordingtotheareatowhichthegoodsare
exported)* - ,...
•.Theestablishment of.thetimeatwhichthecustomsdebtresulting
fromthesevarioussituationsiscreatedisofconsiderable importance
becausethisdatahasadirecteffectontheextentoftheliabi­
litytowardsthePublicTreasuryofthepersonliableforpayment.For,
example,untilsuchtimeasthecustomsdebtiscreated,damageandloss
(breakage,evaporation,drying,etc,,)whichmaybesufferedbythegoods,
mustnormallybetakenintoconsiderationinthedetermination oftheele­
ments.oftaxationofthesaidgoods(nature,quantity,value,etc,,).
(1)J0ffoL194of6,8,1968,p.13

Ontheotherhand,oncethiscustomsdebt13created,thoconsequences
ofthissamedamageorlossmustnormallybebornebythepersonliable
forpayment.
Itisthereforeimportantthatthetimewhenthecustomsdebt
iscreatedshouldbeclearlyspecifiedsolhatalltheCommunity'simpor­
tersandexportersreceiveidenticaltreatment# -
ThechoiceofCommunityregulationsinthisfieldisamatter
foragreement,sinceanumberofsolutionsarepossible(forexample,
atimportation ,itwouldbepossibletoadoptthetimewhenthegoods
crosstheexternalfrontieroftheCommunity,orthetimewhentheentry
ofthegoodsforfreecirculationisacceptedorwhenthecompetent
authoritiesreleasethegoodsintofreecirculation).Sincetheduties
atimportationoratexportationinforceintieCommunityareofan•
essentially economicnature,theCommissionconsidersthatthetimewhen
thecustomsdebtiscreatedshouldbe:
(i)atimportation,attheclosestpossibletimetothemoment
whenthegood3areactuallyintegratedintotheeconomyoftheCommunity ;
(ii)atexportation,attheclosestpossibletimetothemoment
whenthegoodsactuallyleavethegeographicalterritoryoftheCommunity*
Theidealsituationwouldnaturallybetomakethetimewhen
thecustomsdebtiscreatedcoincideinallcaseswiththetimereferred
toabove,whichactuallyjustifiestheapplicationofthedutiesatimpor­
tationoratexportation.Accountmustbetakenhoweverofthevarious
♦/••i

legalsituationslistedabovewhichgiverisetothecustomsdebt,some
ofwhichdonotpermitaveryexactdetermination ofthetimevhonthe
.goodsareactuallyintegratedintotheCommunityeconomyoractually
leavetheCommunity,Itistherefore ,necessary,inordertohavesimple
anddefiniterulesinthismatter,toadapttheprincipleadoptedtothe
variouslegalsituationsgivingrisetoacustomsdebt.
Consequently ,thisproposalforadirectivecontainsthe
followingprovisions :
.(a)atimportation (Article3)S'
(i)wherethirdcountrygoodsareintegratedintothe.
Communityeconomybybeingputintofreecirculation,themomentat
whichthecustomsdebtiscreatedshallbethetimewhenthecompetent
authoritiesaccepitheentryofthegoodsforfreecirculation (orany
otheracthavingthesameeffectinlawassuchacceptance).Ofthe
variousofficialactsinvolvedinthecustomsprocedurefortheentry
ofgoodsforfreecirculation,acceptanceoftheentryis,theonlyone
whichhasacleardatewhichcannotbecontested }adoptionofthistimo
thereforeoffersthemaximumadvantagesfromapracticalviewpoint.
(ii)inothercases,thecustomsdebtshallbedeemed
tobecreatedwhenthelegalsituationcreatingthecustomsdebtactually
arises.
(b)atexportation (Article6):
(i)whengoodsleavethegeographicalterritoryofthe
Communityfollowingacustomsdeclarationfortheirexportationoutof
thatterritory,thecustomsdebtshallbedeemedtobecreated,forthe
samereasonsasthosesetoutinthefirstparagraphof(a)above,when
thecompetentauthoritiesacceptthatdeclaration (oranyotheract
havingthesameeffectinlawassuchacceptance).

-5-
(ii)intheothercases,thetimewhenthecustomsdebtis
createdshallinprinciplebewhenthegoodsareusedforapurposeother
thanthatforwhichtheywereentitledtoleavethegeographicalterri­
toryoftheCommunitywithtotalorpartialrelieffromdutiesatexpor­
tation.However,sincethistimeisoftendifficulttoestablishbythe
competentauthorities,itshouldbereplaced,whereappropriate,bythe
momentofexpiryofthetime-limitfixedfortheproductionofproof
thatthegoodshaveactuallybeenusedforthepurposewhichgaveentitle­
menttosuchrelief.
Inordertoavoidthecreationofcustomsdebtrelatingto
goodswhicharenotactuallyintegratedintotheCommunityeconomyor
arenotactuallyexportedfromthegeographicalterritoryoftheCommunity,
therearequalifications totheseprovisionsofprinciple(seeArticles
4and8).Thesequalifications takeaccountofthevariouscircumstances
relatingtothegoods,theeffectofwhichistorendereconomically
■unjustifiedtheapplicationofdutiesatimportationoratexportation
(withdrawalorcancellationoftheentryofthegoodsforfreecircula­
tion,destructionofthegoodsbecauseofunforeseencircumstances orforce
majeurebeforethegoodshavebeenclearedfromcustoms,etc.).
Lastly,thisproposalforadirectivedefinesthemomentfrom
whichthecompetentauthorities canrequirethepaymentbytheperson
liableoftheamountofthecustomsdebt(Article7)»adoptingfor
thispurposethetimewhentheamountofthedutiesatimportationorat
exportationtobecollectedareenteredintotheaccounts,thisproposal
ensurescompleteaccordancewiththeprovisionsoftheCouncilDirective
of4March1969ontheharmonization ofprovisionslaiddo™bylaw,regu­
lationoradministrative actionfordeferredpaymentofcustomsduties,
cliargeshavingequivalenteffectandagriculturallevies(l),whichthe
Commissionhasrecentlyproposedtoreplacebyanewtextwhichwouldalso
applytodutiesatexportation (2)jundertheCouncildirectiveof4March
1969thetime-limitforpaymentiscalculatedfromthedateonwhichthe
amountsdueareenteredintheaccountsoftheauthorityresponsibl®
forcollectionthereof.
(1)OJ17oL58,8.3.1969,p.14
(2)OJEoC19C,29.S.1975,p.6

Theimplementation oftheprovisionsofthisproposalfora
directivewillnotonlyprovidea"betterguaranteeofequaltreatment
forCommunityimporters(or'exporters),whatevertheMemberStatein
whichtheyareresident,but'willalsomakeitpossibletoclarifythe
•conditionsfordeterminingtheownresourcesaccruingtotheCommunities *
budget;theamountoftheseownresourcesisestablished whenthe.
amountofHiecustomsdebtto,bepaidbythepersonliableisentered
intotheaccounts.
SinceitisbasedonArticle100oftheESCTreaty,this
>
proposalforaDirectiverequirestheOpinionsoftheEuropeanParliament
andoftheEconomicandSocialCommittee, •

Proposal foraCouncil Directive
ontheharmonization ofprovisions laid dovrii "by­
law ,regulation oradnini strativeaction relating to
customs debt
THECOUNCIL OFTHEEUROPEAN COMMUNITIES ,
Having regard totheTreaty establishing theEuropean Economic Community ,
andinparticular Articles 43and100thereof ,
Having regard totheproposal from theCommission ,
Having regard totheOpinion oftheEuropean Parliament ,
Having regard .totheOpinion oftheEconomic andSocial Committee ,
• •- . r
Whereas theCommunity isbased upon acustoms union -j "' '" '
Whereas ,subject ,totiletransitional jieasuree provided fo£ ifr*Chapter' I••
OfPart Pour oftheAotofAcaofiaion { th»eetnbl iBhtnent ofthe^GUKtorfts-'
union isgoverned isainly byChapter .1of.Titlo IofPart fciooftheTPfcatyj
unercas that Ch&ptcr contains a,series ofspecific provisions dealing in
particular ^triti thsabolivioa ofcurjtoma duties betwoaj Member Statesj tho
establishment aadproyrcseivo isityoOaiotion ofa.Cotsnon Customs Tizritt anit .
t.a3aT-tonomOivs alteration orsu.®p^nr;ioii oftheduties tlior^jun^erj
•/••#
(1)OJIToL72,27.3,1972 ,p.14

VJhereas,whileArticle27provides "thatbeforetheendofthefirststage-
I.nuborStateschall,lacsofarasaaybonsocssaFy*ta-cestepsto
approximatetheirprovisionslaiddownbylaw,regulationoradministrative
actioninrespectofcustomsmatters,it<?oosnotenpotrerthe
institutions oftheCommunityto'jiy£<ebindingprovisionsinthatfield;
whereas,however,athoroughsurveyundertakenjointlywithMember
Stateshasshowntheneedincertainfieldstoestablish^*>ybindingactsofthe
Community,.measuresessentialfortheintroduction ofcuctomslegisla­
tion,whichwillensureuniformapplicationoftheduties -onimportsor
escortsbetweentheCojacHaityandthirdcountriesj;..„t:--
VJhereasthe.amountofthedutiestov'tichimportaor'cr-portsfj-esubject
touprlerprovisioasi:aforceoustbeby©,natum!09lentil .person,on
rdiotvthereisanobligationtopaythesaidamount,t'fcichishereinafter
■refcr?»3dtoas"customsdebt"?
.Wioreas-timeofcreationofthecus'Soa:;debtitselfhelpstodetermine -••
r-ianycasescertaincriteriaonwhichthetaxationofthegoods:depends,
inparticular .theirnature,quantityandtaxablevalue}whereasitis
thereforenecessarytoestablishcommonrulesfordetermining ■fchetime
atwhichthecustoms -debt■iscreated,not-onlyinordertoensureuniform
application ,of.theCommunityprovisionsinforceonimports^andesfpo£"tet
butalsotoobtainagreaterfle^eeo:?uniformityindeterminingthe-
fundsaccruingtoihotuftgetoftheCor.s«mltles }
VJhereasthetimooftlucreationthocustorasdebt.mustbedefinedin
thelightoftheessentiallyeconomicnatureoftheduties©aimports
andcarport05
•/•••

Whereas themoment thecustoms debt iscreated onimports interms ofthe
conditions under which thegoods liable toimport duties areintegrated into
theeconomy oftheCommunity should bedefined ;whereas ,tothis end ,reference
should bemade inparticular ,according tothecircumstances ,either tothe
provisions governing theentry into free circulation inthecustoms territory
oftheCommunity ofgoods from third countries ,ortotheobligations
resulting from theprovisions oftheCouncil Directive of30July 19^8 on
harmonization oftheprovisions laid doxra .bjrlaw ,regulation oradministrative
action relating to^s
1.Customs treatment ofgoods entering thecustoms territory oftheCommunity ,
2.Temporary storage ofsuch goods -hereinafter referred toasthe "Directive
onthecustoms treatment ofgoods "-ortotheobligations relating tothe
customs control ortheutilization ofthe goods applicable byvirtue ofthe
use .ofthecustoms regime .tinder which thesaid .goods areplaceds
Whereas itisappropriate todefine themoment when thecustoms debt is
created onexports interms oftheconditions under 'which thegoods liable
toduties onexportation leave the ge<.'graphical territory oftheCommunity ;
whereas itistherefore necessary todraw adistinction between thegoods
inquestion which are orarenot thesubject ofacustoms declaration with
aview totheir exportation and ,where appropriate ,those goods which areor
arenotactually used forthepurpose shown inthat declaration ;
Whereas itisnecessary tofixthemoment the'payment oftheamount ofthe
customs debt canbecalled forbythecompetent authorities andtospecify
inwhat circumstances thecustoms debt maynotarise ormaybesettled ;
whereas ,except where thecustoms debt ispaid ortheapplication ofperiods
oflimitation isinaccordance with theprovisions inforce ,thereasons for
this settlement must bebased ondetermining whether thegoods have notin
fact been used fortheeconomic purpose which justified theapplication of
import orexport duties .
•/•*m
(1)CJlíoL194,6.8.1968 ,p.13.

HAS ADOPTED THIS DIRECTIVE !
Article 1
1, This Directive determines therulos which must beincorporated in
theprovisions laid down "bylaw ,regulation oradministrative action
inMember States ,inrespect ofthecreation ,..liability forpayment ?
and settlement ofthecustoms debt /.
2» Forthepurpose ofthis Directive ,thefollowing definitions shall
apply *
(a)customs debt
moans theobligation on&natural orlegal person to
'paytheamount oftheimport orexport duties which apply
under orarant legislation ,togoods liable tosuch duties j
,.(b)import duties ...
robajQS .customs duties andcharges having equivalent effect ,
andagricultural levies andother import charges laid down .,
under thecommon agricultural policy orunder thespecific
arrangements setoutin Article 235oftheTreaty applying
tooortain goods proihiOo^l "bytheprocessing ofagricultural
products ;

-4--
(c)exportduties :;
meansagricultural ,leviesandotherejcportchargeslaid
downunderthecommon-agriculturalpolicyorunderthespecific
arrangementsgotcutin■Article235oftheTreatyapplyingto
certaingoodsproducedbytheprocessingofagriculturalproducts5
(d)entryintheaccounts
meanstheofficialactbywhichtheamountoftheimportor
exportdutiestober^ccmared^by catapet^nt-axL-thoritiea -iB'duly
determined.
TITLEI
! Creationofthecustomsdebt..
A.Customsdebtonimports
Article2..
*.
Acustomsdebtonimports ;-shallbecreatedby:
(a)theplacingofgoodsliabletoimportdutiesintofre0
circulationinthecustomsterritoryoftheCommunity;
(b)theintroductionintothecustomsterritoryoftheCommunity
ofgoodsliabletoimportdutiesinviolationoftheprovi­
sions,adoptedinimplementation ofArticle2oftheDirective
onthecustomstreatmentofgoods.
Anygoodscomingfrom'afreezone,"withinthemeaningof
/ ■ • 1•Article1.(2)oftheCouncilDirectiveof4March1969.
0/♦O•

t -5-
ontheharmonisition ofprovisionslaiddo™"bylaw,regulation
oradministrative actionrelatingtofroe.cones(l)}situated
inthecustomsterritoryof-$he.'Communityshall.betreated
inthesamewayasgoodsintroducedinto,thecustomsterritory
■oftheCommunity.' ■,
(c)theremovalofgoodsliabletoimportduties:
eitherfromthecruGtomscontrol'imposed "bythecustoms
>regimetouhioh..theyhave"beensubjectedorbytheil*being
placedintemporarystorage;
or,frcmtheobligationsconcerningtheuseofsuohgoods
imposedbythesaidcustomsregimeorbytheirbeingplaced
intemporarystorage.
Wheretheexportofcompensating productsderivedfrom
theprocessingofgoods~ofthesamekind,qualityandcharac­
teristicsastlibseofthe''importedgoods,asauthorizedunder
\.7
aninwardprocessingoperationonthebasisofequivalence
undertoArticle24oftheCouncilDirectiveof4March19^9
ontheharmonigation ofprovisionslaiddownbylaw,regulation
oradministrative actioninrespectofinwardprocessing(2),
doesnottakeplace,thisshallbedeemedtobearemoval
fromtheobligationsconcerningtheliseofgoodsplacedunder
inwardprocessingarrangements.
(d)thefailuretousefortheintendedpurposeswithinthe
:time–limitset""goods"putintofreecirculation vxhioh
benefitfromtotalorpartialreliefftomimportdutiesbecause
-oftheirintendeduseforparticularpurposes,ortheiruse
forpurposesotherthan.thoseintended.
Thedestructionofthegoodsbeforetheiractualusefor
theintendedpurposesshallbedeemed •tobeause
for.purposesotherthanthoseintended.
___ •/•••
(1)OJKoL58,8.3.1969,P.11
(2)CJHoL53,S^.info-p,x

-6-
Art"-ole3
Tnetineofcreationofacustoms&ebtTorimportsshall-b&~deemed-
tobe
(a)inthosecasesgovernedbyArticle2(a),thetimewhenthe ■
competentauthoritiesaccepttheentryofthegoodsforfreecircu­
lationoranyotheracthavingthesame"effectinlawassuchaccep­
tance,undercurrentlegislation !
(b)inthosecasesgovernedbyArticle2(b),the.time-°fintroduction
ofthegoodsintothecustomsterritorycftheCommunity;
(c)inthosecasesgovernedbyArticle2(c),thetimeoftheremoval
ofthegoodsfromthecustomscontrolimposedby
theregimeunderwhichtheyhavebeenplacedorbytheirbeing
placedintemporarystorage;
(d)inthosecasesgovernedbyArticle2(d):
(i)iftheuseofthegoodsforpurposesotherthanthosefor
whichtotalorpartialrelieffromimportdutieswas'-
.providediscarriedoutwiththeauthorization ofthecompetent
authorities ,thetimeofsuchauthorization !
(ii)inallotheroasestthetimeoftheexpiryofthetim^-limiteetfor
theuseofthegoodsfortheirintendedpurposes,or,where
appropriate,thetimewhenthegoodsarefirstusedforpurposes
.otherthanthoseforwhichtotalorpartialrelieffromimport
duties\7asprovided,
!

Article4
ITocustomsdobtonimportationshall "bedetuedtobeorost„<1wl-c:*t\a
personconcernedprovestothesatisfaction ofthecompetentauthorities
thatthenon-compliance withtheobligationsarisesfrom}
(i)eithertheprovisionsadoptedinapplicationofArticle2ofthe
CouncilDirectiveonthecustomstreatmentofgoods,
(ii)ortheuseofthecustomsprocedureunderwhichthegoodshave
beenplaoea,
iii)orthetemporary -storageofgoods,
-jhioliresultsfromthedestruction orirretrievable lossofthegoodsby
-reasonofthenatureofthegoodsthemselvesorbecauseofunforeseen
circumstances orforcemajeure0
B.Customsdebtonexportation
Article5
Acustomsdebt-onexportationshallbecreatedby:
(a)goodsliabletodutiesonexportationleavingthegeographical
territoryoftheCommunityasdefinedforthepurposeofapplying
suchexportduties:
(b)failuretousegoodsforthepurposeforwhichtheywereallowed'
to,leavethegeographicalterritoryoftheGomraunity,withinthe
meaningofparagraph(a)above,withtotalorpartialrelieffrom
exportduti©£)»

-8-
Article 6 .- ■-1 >. •
Thetime ofcreation ofacustoms debt 6nexportation shall '^edeen^d
4. #
(a)inthose cases governed byArticle 5(a)*
(i)ifthegoods inquestion arethesubject ofacustoms declaration
with aview tot.ieir exportation outside thegeographical
territory oftheCommunity ,thetime when thecompetent authori­
ties accept that declaration oranyother acthaving thesame
effect inilaw assuch acceptance ,inaccordance with theprovi­
sions inforce ;
(ii)ifthegoods inquestion have notbeen thesubject ofthecustoms
declaration referred toabove ,thetime when thegoods hav® in 1-
effect left thegeographical territory oftheCommunity }
(b)inthose cases governed byArticle 5.(*>) .*
(i)ifthechange ofusetowhich thegoods areputiscarried out .
with theauthorization ofthecompetent authorities ,thetime when
that authorisation iggiven : -
(ii)inother cases ,thetime when thegoods areused forapurpose
other than that forwhich they were allowed toleave thegeographi­
calterritory oftheCommunity with total orpartial relief from
export duties ^.". .or,where thecompetent authorities are
unable todetermine that time ,the time ofexpiry ofthetime-
limit setfortheproduction ofproof that thegoods have actually
been used forthepurpose which tentitled them to'that relief# •-
TITLE II
Liability for payment ofthe amount
ofthe customs debt
Article 7
Without prejudice tothetime-limits forpayment which thedebiter
maybeallowed under theprovisions inforce ,theamount ofthe
χ
import orexport duties whioh constitutes thocustoms .*■v
debt shall beliable forpayment tothecompetent authorities from the
ti.r.e w.ien thesaid cutienareentered into theaccounts .

However,whenacustomsdebtresultsfromtixefailureofthedebitor
tofulfil'hiscustomsobligations,"Immediatepayment •of,theamountof:
JCi'ocrei.pcrodutiesshallberequrrecl.
TITLEIII
.. >Settlementofthecustomsdebt
Article8
Acustomsdebtshallbesettledt
(a)bythepaymentoftheamountoftheimportOPexportduties
applying-tothegoodsInquestion?
(b)byprescription '•dependingontherelevantprovisionsinforce.
Inaddition -
(a)thecustomsdebtonimportationshallbesettled,uptothe
amountwhichcorrespondstothequantityofgoodsconcernedt
(i)whenthedeclarationofentryofthegoodsinfreecirculation
istforareasonadmissible -undertheregulationsinforoe,
cancelledorrenderedinvalidbythecompetent-authorities,or
whenthelatterauthorisethedeclaranttowithdraw9,rysuch
declaration andtoreplace.itbyanentrytoanothercustomsregime
(ii)whenthegoodsdeolsredtobeinfree-Circulation are,beforetheir
releasefromcustomscharge,destroyedontheorderoforwith
theauthorisation ofthecompetentauthorities \
(iii)whenthepersonconcernedprovestothesatisfactionofthe
competentauthoritiesthatthegoodsdeclaredto"beinfree
circulation weredestroyedorirretrievably lostbeforetheir
releasefromcustomschargeasaresultoftheverynatureof
thegoodscrofunforeseencircumstances orforceffissSeuroj

-10-
(iv)whenthepersonconcerned ,provestothesatisfactionofthocompetent
authorities ,thatthegoodsputintofreecirculationwiththe
benefitoftotalorpartialrelieffromimportdutiesbecauseof
theiruseforaparticularpurpose,were,beforebeingsoused,
destroyedasaresultofunforeseencircumstances orforcemajeure,
orree-xporfcedordestroyedwiththeagreementfandunderthecontrol
ofthecor.ipet.eiitatxtkoyities ;
(v)whenthepersonconcernedproves,tothesatisfactionofthecompetent
avdhonl-iesy xhr,tthefac'5whj.ohcausedthenon-execution ofthe
oblivionsLoosed .'feythecjwst
whichthegoodswer?placed,oriiapoatdbytheirbeingplacedin
temporarystorager/orsislsof:
eithertheexpor^a-j.ou ofthegoodsconcernedoutofthe
customstercdloryoftheCommunityortheirintroduction into
afreezone,
orthedespatchofthegoodsconcerned ,toanotherMember
Statevjheretheyhavebeentreatedinaccordancewiththeir
legalstatus«
thecustomsdebtonexportationshallbesettledinrespectofthe
anoxiatcorresponding tothequantityofgoodsconcerned :
(i)whentheexportdeclarationis,forareasonadmissibleunderthe
reflationsinfarce,cancelledorrenderedInvalidbythe '
cci.pa--3r.itauthorities|
4ii)whenthepersonconcernedprovidesevidenoe,tothesatisfaction
oftheocapot©ntauthorities,the-tthegood!3declaredfore-zporta–
tiouwere&c/iallowedtolearvethegeographicalterritoryofthe
CoaBVjjiity.
«/•••

TITLEIV
Provisionsapylicabletotrade "betweenMemberStates
Article9
Totheextenttnatgoodsmeetingtherequirements oftheprovisionsof
Articles9ajad-10(l)oftheTreatyareliabletodutiesonimportationand
exportation whentheyarethesubject<?ftradebetweenMemberStates,the
provisionsofArticles2to8ofthisDirectiveshallapplyriimrtatis ~-
mutandis,inrespectofthecreationofthecustomsdebtresultingfromthis
situation,liabilityforpaymentandthesettlement/thereof.
TITLEV
Finalprovisions
Article10
TheprovisionsofthisDirectiveshallapplywithoutprejudicetothe
provisionsinforceintheMemberStatesbyvirtueofwhichthegoodsconsti­
tutesecurityfortheimportorexportdutiestowhichtheyareliable
andassuchmaybesubjecttoeeizureorconfiscation .
Article11
MemberStatesshall,notlaterthan1January1977»bringintoforcethe
measuresnecessarytocomplywiththisDirective.
Article12
EachMemberStateshallinformtheCommissionoftheprovisionswhichit
adoptsinordertocomplywiththisDirective.
TheCommissionshallforwardsuchinformation totheotherMemberStates,

-12-
'Article13
ThisDirectiveisaddressedtotheMemberStates.
ι
DoneatBrussels,
- FortheCouncil