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DOCUMENTS "COM"
COM(82)131
Vol.1982/0044

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COM(82)131final
Brussels>19March1982
Proposalfora
, .COUNCILREGULATION (EEC)
amendingRegulation (EEC)No1430/79ontherepaymentorremission
ofimportorexportduties
(submittedtotheCouncilbytheCommission )
COM(82)131final

COMAiA
Explanatory Memorandum
1CouncilRegulation (EEC)No.1430/79of2July1979laysdown
theconditionsunderwhichthecompetentauthorities maygranttherepayment
orremissionofimportorexportduties.Itenteredintoforceon1July
1980.
Experiencesincethattimehasshownthatprovisionneedsto
bemadeforrepaymentorremissionofdutiesincertaincaseswherethe
proceduralrequirements laiddownbytheCouncilintheRegulationhave
notbeenobserved.Article13oftheRegulationprovidesthatimportduties
mayberepaidorremittedinsituationsotherthanthosecoveredbythe
otherArticlesoftheRegulationwherespecialcircumstances areinvolved
inwhichnonegligenceordeceptionmaybeattributedtotheperson
concerned .Asnowworded^theArticledoesnot,however,allowrepayment
orremissiontobegrantedwheretheproceduralrequirements laiddown
bytheCouncilhavenotbeenfullyobserved.
Theharmonization whichhasbeenachievedbyRegulation
No.1430/79mustnot,ofcourse,bejeopardized .Itwouldnotbeadvisable
tovestthediscretiontorepayorremitdutiesincasesoffailuretoob­
serveaproceduralrequirement (atypicalcasebeingnon-compliance withthe
requirementforre-exportation ofthegoodstobecarriedoutynderoffi­
cialsupervision intheMemberStates,becauseinthatcasethediscretion
wouldprobablynotbeexercisedinthesamewayinalltheMemberStates
andthiswouldgiverisetodifferences intreatmentbetweentradersin
theCommunity.
Theonlywayofensuringthatthemoreflexiblerulesapplicable
incasesoffailuretoobserveproceduralrequirements laiddownbyRegula­
tionNo.1430/79areappliedintheuniformmannerdesiredistoamend
Article13sothattheCommissiondealswithallsuchcasesonanequal
footing.
mam/mmm
10JNo.L175,12.7.1979,p.1
2_.TheproceduretobefollowedinsuchcasesislaiddowninRegulation
(EEC)No.1575/80of20June1980(0JNo.L161,26.6.1980,p.13).

-2-
Thesecondpartoftheproposalextendsthediscretiongivento
MemberStatesbythesecondparagraphofArticle20ofRegulation No.1430/79,
regardingtherepaymentorremissionofsumsoflessthan10ECU,toany
application involvingsuchsmallamounts.
TheproposalisbasedonArticles43and235oftheEECTreaty
andthereforerequirestheopinionofParliament.Inviewoftheurgency
andlimitedscopeoftheproposal,therewouldappeartobenoneedtoseek
theopinionoftheEconomicandSocialCommittee.
t

Proposa L
foraCouncilRegulation
amendingRegulation (EEC)No1430/79
ontherepaymentorremissionofimportorexport
duties
THECOUNCILOFTHEEUROPEANCOMMUNITIES,
HavingregardtotheTreatyestablishing theEuropeanEconomicCommunity,
andinparticularArticles43and235thereof,
1HavingregardtotheproposalfromtheCommission,
2HavingregardtotheopinionoftheEuropeanParliament,
WhereastheexperienceacquiredsincetheentryintoforceofCouncil
Regulation(EEC)No1430/79^hasshownthattheremaybejustification
forgrantingtherepaymentorremissionofimportdutiesevenincertain
caseswhereaproceduralrequirementlaiddownbythesaidRegulationhas
notbeenobserved;
WhereasRegulation (EEC)No1430/79doesnotatpresentprovideforthe
repaymentorremissionofdutiesinsuchcases;whereasthesaid
Regulationshouldthereforebeamendedtoincludesuchprovision;
Whereas,toensurethatthisprovisionisappliedinauniformmanner
throughouttheCommunity,itshouldbesubjecttotheCommunityprocedure
laiddowninArticle13oftheRegulation;
■■•/■■•
0JNo.L175,12.7.1979,p.1

Whereas,moreover,thediscretiongiver,totheMemberStatesbythesecondpara­
graphofArticle2QofRegulation (EiC)No1430/79regardingtherepaymentor
remissionofsumsoflessthan10ECUshouldbeextendedtoanyapplication
involving suchanamount,
HASADOPTEDTHISREGULATION :
Article 1
Regulation (EEC)No.1430/79isherebyamendedasfollows:
1.ThetitleofSection EofTitleIisreplacedbythefollowing :
"E.SpecialCases"
2.Article13isreplacedbythefollowing :
"1.Importdutiesmayberepaidorremittedinsituations otherthan
thosereferredtoinSections AtoDwhichresultfromspecialcir­
cumstances inwhichnonegligence ordeception maybeattributed to
thepersonconcerned.
2.Importdutiesmayalsoberepaidorremittedincaseswhererepay­
mentorremissioncouldnotbegrantedunderSections BtoDbecause
ofthefailureofthepersonconcernedtocomplywithprocedural re­
quirements,providedthatithasbeenestablished tothesatisfac­
tionofthecompetentauthorities thattheotherconditions required
forrepaymentorremission havebeenmetandthatthecircumstances
aresuchthatnonegligence ordeception maybeattributed tothe
personconcerned.
3.Thecasesinwhichparagraphs 1and2mayapply,andthedetailed
proceduretobefollowedforthispurpose,shallbedeterminedin
accordancewiththeprocedurelaiddowninArticle25.Therepayment
orremission maybemadesubjecttospecialconditions."

-3-
3.ThesecondparagraphofArticle20isreplacedbythefollowing :
"However,theMemberStatesmaygrantapplications forrepaymentor
remissioninvolving asmalleramount."
Article 2
ThisRegulationshallenterintoforceonthedayfollowingitspublication
intheOfficialJournaloftheEuropeanCommunities .Itshallapplytore­
questsforrepaymentorremissionofimportorexportdutiesenteredinthe
accountsonorafterthedateofitsentryintoforce.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicable
inallMemberStates.
DoneatBrussels,
FortheCouncil,