ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(77)210
Vol.1977/0080

Disclaimer
Conformément aurèglement(CEE,Euratom)n°354/83duConseildu1erfévrier1983
concernantl'ouvertureaupublicdesarchiveshistoriquesdelaCommunauté économique
européenneetdelaCommunautéeuropéennedel'énergieatomique(JOL43du15.2.1983,
p.1),telquemodifiéparlerèglement(CE,Euratom)n°1700/2003du22septembre2003
(JOL243du27.9.2003,p.1),cedossierestouvertaupublic.Lecaséchéant,lesdocuments
classifiésprésentsdanscedossierontétédéclassifiésconformément àl'article5dudit
règlement.
InaccordancewithCouncilRegulation(EEC,Euratom)No354/83of1February1983
concerningtheopeningtothepublicofthehistoricalarchivesoftheEuropeanEconomic
CommunityandtheEuropeanAtomicEnergyCommunity(OJL43,15.2.1983,p.1),as
amendedbyRegulation(EC,Euratom)No1700/2003of22September2003(OJL243,
27.9.2003,p.1),thisfileisopentothepublic.Wherenecessary,classifieddocumentsinthis
filehavebeendeclassified inconformitywithArticle5oftheaforementioned regulation.
InÜbereinstimmung mitderVerordnung(EWG,Euratom)Nr.354/83desRatesvom1.
Februar1983überdieFreigabederhistorischen ArchivederEuropäischen
Wirtschaftsgemeinschaft undderEuropäischen Atomgemeinschaft (ABI.L43vom15.2.1983,
S.1),geändertdurchdieVerordnung(EG,Euratom)Nr.1700/2003vom22.September2003
(ABI.L243vom27.9.2003,S.1),istdieseDateiderÖffentlichkeitzugänglich.Soweit
erforderlich,wurdendieVerschlusssachen indieserDateiinÜbereinstimmung mitArtikel5
dergenanntenVerordnungfreigegeben.

COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(77)210 final.
Brussels,13June1977.
Communication oftheCommission
totheCouncilandtotheEuropeanParliament ontheState
oftheCustomsUnionoftheEuropeanEconomicCommunity
CAv%
#*
COK(77)210final.

SUitiiAY
ThefirstofJuly1977narkstheendofthe-transitional periodfcr
customsunionorovidedforintheTreatyconcerningtheaccessionoftheKing-r
dor.ofT'eni.crk,IrelandandtheUniteJKingJontotheEuropeanEconomicCommu­
nity.Itsternsanooportuneroo;nenttctakestockofthestatdcftl.iscustons
union,.whichisfundamentaltotheCommunity,andcanbeseeninecsir.ccas
thereplacementofthenationalcustonsterritories byoneConnuni.ycustons
territory.
Thepresentreportunderlinesthecrucialpartplayedbythecustoms
unionintheprocessoff.uror-vinintegralion,boththroughitsowneconomic
andpoliticaleffects,andthroughthesupportithescivs'"1tothepolicies
pursuedbytheCor.tr•.jr.if.y.Itnotes,,nonetheless,thedeficiencies ofthecurrent
stateofrffr.irswithrespectnotonlytotheachievement ofag:.r«ineinternal
market,butalsototheestablish.nentofcommoncustomsproceduresfordealing
withtradewithtln^dcountries.
Inconsequencetherenortpointstotheinitiatives whichtheCommission
willbeinducedtnadoptintheshortormediumterminordertoimprovethis
situationandbringintobeingagenuinecustomsunion.
Itwillbenecessary :
A.mtheshortterm
1.Toencourageanyinitiativelikelytobringaboutthefreemovementof
goodswithintheCommunity,especially :
-inthenon-commercial fieldbyadoptingmeasuresaimedatmakingpublic
opinionnoreawareoftherealnatureofthecommonmarket;
-byseekingsuitablewaysofeliminating non-customsbarrierswhichhinder
thefreemovcmwrH "ofgoods;
-byanincreasedeffortonthepartofcustomsservicestoreducefor­
malitiesattheCommunity'sinternalborders.
2.Tocompletetheschemesforharmonislnvg andsimplifying customslegis­
lation;
3.Toimprovetheinstitutional decision-making machineryinthesphereof
thecustomsunion.
G.inthelonccrterm
-toconceiveanddevelopasystemofCommunitycustomslaw;
-toseektoharmonisesanctionsagainstinfringements ofCommunitycustoms
law.

CONTENTS
Introduction
I.Thercleofthecustomsunionintheprcccssrfinteraction
A.Thecustomsunion,1deaLinstrumentofEuropeanintegration
B.Thecustomsunion,mediumforcommonpolicies
II.Theinstruments ofthocustorsunion
A.TheCommonCustomsTariff
B.Customslegislation
III.Unsatisfactory aspectsofthepresentsystem
A.Themaintenance ofbarrierstothefreemovementofgoods
betweeni'lemfcerStates
ii.Thefragmentary andoftenexcessively complexnatureofthe
Community'srules
C.Theexcessively laxnatureofcertainCommunityprovisions
0.Thecumbersome natureoftheinstitutional decision-raking
machinery
E.Theabsenceofaharmonized systemofsanctionsagainstinfri-
gementooftheCommunity'scustomsregulations .
IV.Actiontobeundertakentoimprovethefunctioning oftheCustomsUnion
.A.Short-term measures
3.longer-term leasures
V.Conclusion
Appendices
I.CouncilResolutionof27June1974concerning measurestobetoken
withaviewtosimplifying thetaskofthecustomsadministrations
II.ProgressReportasatFebruary1977ontheGeneralProgrammefor
theApproximation ofCustomsLeqislationadoptedbytheCommission
in1971
III.Committees onCustomsmattersadministered bytheCommissionofthe
EuropeanCommunities
IV.ProgressReportontheSimplification ProgrammeadoptedbytheCom­
missionin1975
V.resolutionoftheEuropeanParliament (1977)concerningtheoperation
oftheCustomsUnion
VI.Resolution ontherelationshio betweenCommunitylawandcriminal
law.II.
III.

COMMUNICATION OFTHECOMMISSION
totheCouncilandtotheEuropeanParliament ontheState
oftheCustomsUnionoftheEuropeanEconomicCommmunity
Introduction
Thecompletion on1July1977ofthemajorpartofthetransition;-' ,
periodlaiddownundertheTreatyofaccessionwillnarkanewpageinthe
historyoftheEuropeanEcononicCommunity'scustomsunion.Itwillthen
h*veaCommonCustomsTariffforitsnineMemberStatesandtradebetween
theseStateswillbecarriedoutcompletelyfreeofcustomsduties(with
theexceptionofasmallnumberofproductsforwhichdutieswillbe?bo-
lisheclon1J-nuary1970).ThetfemfcorStateswillalsoapplythesomecustoms
legislation,insofarasithasbeenadoptedatthiCommunitylevel.
AsthisirportantdateinthohistoryoftheCommunitydrawscloser,
theCommission wouldliketorecalltheessentialpartplayedbythecustoms
unionintheprocessofEuropeanintegration,describetheinstruments which
itusestowardsthisend,outlinethemajorproblemsfacingittodayinits
effortstoachievetiiisgoal,.andpointtoth?initiatives winchitexpects
totakeinordertoresolvethoseproblems .*ndtheassuresplannedwithr.
viewtocompletingtheworkwhichtheTreatydescribes asoneofthefound­
ationsoftheCommunity (Article9(1)).
I.Theroleofthocustomsunionintheprocessofintegration
Thecustomsunion,onwhichworkbecanin1958,hasprovedupto
nowtobeoneofthemosteffective meansofEuropeanintegration,both
becauseitisineffectanidealinstrumentfcrsuchintegration,snoalso
becauseitprovides abackingformostofthecommonpolicies.
A.Thecustomsunion,idealinstrumentofEurooeanintegration
/
l-hthintheCommunityitself,theelimination ofcustomsdutiesbetween
theHunkerStateshascreatedanentirelynewsituationwhichhas:led

Communityundertakings tonotifytheirattitudes,oftenradically.The
freemovementofOrmunitygoodsthroughouttheCommunity 1scustomsterri­
toryhasensuredagreatersolidaritybetweentheMemberStatesinseveral
sectors,oftenbymeansof?suitabledivisionoflabour.Communityunder­
takings(whetherofanindustrialorcommercialnature)nowadaysassess
theiractivitiesinternsofssinglemarketcoveringworethan250million
inhabitants .Asaresult,consumersintheCommunityfindthattheyhave
accesstoanincreasingly widerangeoforoducts.Furthermore,evenif
peopletravellingfromon?lumberStatetoanotherarestillsubjectedto
formalities r.ttheCommunity'sinternalborders(formalities whicharise
mainlyfromthemaintenanceofboundariesfortaxpurposes),todaythey
unquestionably enjoyfacilitiesnoticeablysuperiortothosetheycould
expectin1958.
Withregardtotheoutsideword,th<?settingupofaCommonCustoms
TariffondtheexerciseofConmur.itypowersforthepurposesofitsmanage­
mentandnegotiation withnon-nem!rercountrieshavecontributeddecisively
totherecognitionoftheEuropeanEconomicCommunityasarealitybyother
nationsasawhole.Itwasduringthenegotiations withinGATTforitsCommon
CustomsTariff,from1960onwards,thatitspokeforthefirsttimeasanenti
distinctfromitscomponentStates.Today,nointernational conventionaffec­
tingtheapplication ofthedutiesoftheCommonCustomsTariff,whatever
theframeworkwithinwhichitisnegotiated,canbeimplemented bytheCommu­
nityunlessthisconventioncontainsthenecessaryprovisionsenablingthe
Communitytoaccedetoitassuch.Asituationofthiskindhasobviously
playedapowerfulpartinimpressingtheimportanceoftheCommunityonnon-
membercountries.Atthesametirr.eithasmadetheMenberStatesmoreaware
ofthecommoninterest,sinceeachInternational negotiationentailsthe
determination ofacommonposition.

-3-
'••hathasbeensaidahcveabouttheelininction ofcustomsoutlcsbetween
f.Statesenr!theostabUshrtsnt ofaCorwonCustomsTariffp^plicr.ble
tonon-f'ienberStatesisequcllyv-lidasregardsgcnrrrlcjsiciislegis­
lation.Theintroduction ofCommunitycustonsprovisionsinT;?rertnumber
offieldsotherthenthosedealingspecifically withtariffshascontri­
butedtoagreatextenttothepracticalcreationofthecommonmarket
:n"'hashadanevengreaterimpactatinternational level(GATT,Custons
Cooperation Council)cntheCommunity'sconpstonceincustomsmatters.
Thusitcanbeseenthatthesettingu?ofaEuropeancustor.s
unionhashadaconsiderable politicalimpactandevenrepresents ,incertain
respects,agenuine"revolution",sogreatisthedifference betweenthe
situationin195£andthepresentonein1977,inspitecfcurrentworldwide
economicdifficulties .
Consequently,inthisrespectthereisnodoubtthatcustonsunion
•isanidealinstrumentforEuropeanintegration .
B.Customsunion,amainstayoftheCommunity'spolicies
ApartfromitsprimsimportancefortheprocessofEuropeaninte­
gration,thecustomsunionhasenabledanur.berofnoliciesfollowedby
theCommunitytobeintroduced andoperatedovertheyears,thus'justifying
thefundamental roleassignedtoitbytheauthorsoftheTreatyof<\omc
intheconstruction ofthisCommunity.
1.Thecustomsunionisonecftheessentialcomponentsofagenuinein­
ternalmarket.Althoughtheabolitionofcustomsdutiesbetweenthetienber
StateshasnotinfactbroughtabouttheabsolutelyfreemovementofCommu­
nitygoodsthroughoutthecustomsterritory,ithasnonetheless highlighted
theneedforsharmonization ofnationallawsinthedifferentsectorsof

-4-
industrialandagricultural productionandinthefieldoftransport/
inordertogivefullreintothoprincipleofthefreemovementofgoods.
?..Thecommoncustomstariff,thedefinitionoftheoriginofqoods,the
definitionofvalueforcustomspurposesandtheothercustomslegisla­
tiveprovisionsresultingfromthecustomsunionobviouslyhaveanimpact
oninternational trade.ChangeswhichtheCommunitymakes,eitheronan
autonomousoronaconventional basistooneortheotherofthesenrn-
visionsnaturallyentailconsiderations bearingonitscommoncommercial
policy.
3.Thecustomsunionisoneofthebasicelementsinthepolicyofaidto
developingcountries.Byir.eansofaloweringofcustorrstariffsCorindeed
completeexemptionfromthem)combinedwithspecialrulesoforiginde­
signedtoencouragethesecountriest5industrialise,thoCommunityprovides
sir!ofenoriginal *>ndsubstantialcharrcter(Lom£Convention,schemeof
generalisedpreferences,etc.)
A.Thecustomsunionisoneoftheinstruments onwhichtheCor^unity's
agricultural andindustrialpolicieshinge.Customsinfrastructure ,in
particularatthelevelofregulations andprocedures,isinvolvedwhat­
everthenatureofthegoodsbeingtradedinternationally anditisalways
takenintoaccountwhendrawingupagricultural orindustrialpolicies.
5.Customsreceipts,whichhavebecometheCommunities' ownresources,
ensuretoaconsiderable extenttheCommunity'sbudgetaryindependence .

Thisitcenoeseenthatthecustomsunion,inextricablylinkedto
thosepoliciesesawhole,hascontributedtothespectaculardoveIopr.:r.t
oftradebetweenMemberStatesandwithnon-r.enborenntriestine?th..
creationoftheEuropeanEconomicCommunity,atthesanetimeenablini
theobjectivesprovidedforinArticle2oftheTreatyofRometobe
rciiieveJtoasignificantdegree.
o
o 0
•-.'hendrfwtnjupCommunitycustomslegislation,theconstantaimof
theCoGnissionhasbeentointroduceprovisionskeepingpacewiththedeve~
locnentofadministrative methodsandensblinntheobjectivesdefinedin
Article110oftheTreatyofTonetobeachievedonthebestterms.In
otherwords,ithasalwayssoughttogivetheCo'nunity,asthegreatest
trading-ouerintheworld,thecustor.sinstrumentsbestsuitedtoits
needsandtoitsresponsibilities towardstherestoftheworld.
Fortheirpart,thenationalcustomsauthorities andtheprofes­
sionalassociations concernedconvincedoftheimportanceoftheiracti­
vitiesinbringingaboutthiscommonundertaking,have(bytheirdynamism
andinnovatingspirit)enabledremarkableprogresstobemadeintheconstruc­
tionofthecustomsunion.
Theinstruments ofthecustomsunion
TheinstrumentsofthecustomsunionaretheCommonCustomsTariff,aid
customslegislation,thebodyofrulesdetermining amongstotherthingsthe
conditionstinderwhichtheCommonCustomsTariffmustormustnotbeapplied
toooodsdependingontheircircumstances .Customslegislationconsistsofg
creatnumberofprovisionswhichareoftencor.plexpreciselybecauseofthe
varietyofcircumstances governingthenatureof?oods.

-6-
A.TheConronCustonsTariff(CCT)
TheCCTadopter'bytheCouncilin1960,whichwastheresultofthe
amalramation ofsome2U.000tariffheadingscontainedinthenationaltariffs
oftheoriginaliierr.berStates(Germany,theBeneluxcountries /.Franceand
Italy)/containedonlyabout3.000headings.Thisremarkablesimplification
hac!beencarriedoutunderdifficultconditions,withtheintentionofpro­
vidingbothbusinessoperators andcustomsauthorities withapractical and
unambiguous instrument,^egrtiatcdwithinGATTwithaviewtorecognising the
interestsofnon-henbercountriesresultingfromtheconsolidation ofduties
agreedtobythehemberStatesbefcrethedateonwhichtheTreatyofRo.r.e
cameintoeffect,andrenegotiated atslaterstage(DillonRound,Kennedy
Round)withintheframeworkofaworldwideloweringofcustomsduties,the
CCTappearedattheoutcomeofthesenegotiations asafairlysimpleinstru­
mentprovidingadequateprotectionfortheCormunityeconomy,1nspiteofre­
lativelylov;rates.
How-ver,evenbeforeitsoverallimolemcntaticn bytheMemberStates
(1July19<fi'>),thereweresi^nsofatendencytodiversifytheCCTnomencla­
turefurther,inparticular asaresultoftheintroduction ofthecommon
agricultural policyandtheconclusionofpreferential agreements betweenthe
Community andcertainnon-iiembercountries.Thetariffnomenclature today
containsapproximately 3.700tariffheadings.
CCTdutiesareessentially advaloremduties.Thevaluationfor
customspurposesusedfordetermining thechargestob?leviedongoodsimport?*"'
fromnon-f'omber countriesisbasedonthedefinition containedinthe1950
Convention onthevaluationofgoodsforcustomspurposes,drawnupunderthe
susjicescftheCustonsCooperation Council.Thisdefinition hashoweverbeen
adjustedinordertotakeaccountofthecustomsunion'sregulations endto
avoidanydiscrepancies intreatmentbetweenCommunityImportersaccordingto
theMemberState1nwhichtheyareoperating.

-7-
ThecollectionofCCTdutiesmcybototallyorpartiallysuspended
withregardtocertainoroductsforsoecialeconomicreasons(forexa-r.:I?,,~
aresultofthelackofsufficientproductionwithintheCoix.unity,nrinor-.r
topromotetheCommunity'sprocessingindustries,ortofosterthomarketing
ofproductscbtcinodindevelopingcountries).Thissuspension,decidedonby
theCouncil.-,isofaprovisionalnature.Sometimesthesuspensioncoversonly
alimitedquantityoforoducts(tariffquota).
Thefactthatthetariffprotectioncanbeadjustedtosuitthe
Community'sneedsmakestheCCTaflexibleinstrumentofcor;.moneconomic
policy.Thisflexibility haseverraisedsomeproblemsforthenationalau­
thoritiesresponsibleforapplyingit,inparticularfcerauscoftheshcrt
periodsoftimeelaosinsbetweenComrunitydecisionscntariffquestions
(nomenclature,rates,suspensions,tariffquotas)r.nothedataoftheirac­
tualimplementation .Sincethisstateofaffairsislikelytodiscrediteny
jointaction.TheCommissionsubmittedtotheCouncilin1>74inanswerto
amemorandumfror.;theHeadsoftheCustomsAuthorities oftheTienfcerStates,
aseriesofmeasuresintendedtoensurethecorrectaoplicntior .ofthose
Communityprovisionswhicharelefttothecustorsauthoritiestocarryout
andatthesametimetosafeguardtheinterestsofthebusinessandcorr.mercir.l
circlesconcerned.ThosemeasureswereadoptedbytheCouncilinitswesoluticn
of27June1974(SecAnnexI).
Althoughasweshall-seefurtheronthesituationasregardsth?
CommonCustomsTariffisnotyetperfect,theaoolicationofthisResolution
hasimprovedthetermsundorwhichitisapplied.

Customslegislation
Theestablishment ofacustomsuniondoesrotonlyinvolveabolishing
thecollectionofallcustomsdutiesintradebetweentheconstituent Member
Statesandintroducing asinglecustomstariffatthecommonborder.Acus­
tomsunionlimitedtosuchanobjectivewouldnotbeverystable.Theneces­
saryconsequenceofsubstituting asinglecustomsterritoryforthenational
territories-thebasicfeatureofthecustomsunion-istheelimination,at
acustomslevel,ofanycauseofunequaltreatmentordeflectionoftradethat
nayworktothedetrimentoftradersoperatinginanycftheMemberStates.
Evenwhenthefirstmeasuresfordismantlingtariffsbetweenthe
MemberStateswerebeingadopted,theCommissionclearlysawthat,toattain
thatend,itwasnecessarytoundertaketheapproximation ofnationalcustoms
provisions,ifpossiblebyestablishing aCommunitycustomslawwhichwould
quitesimplyreplacethosenationalprovisions,justastheCCTwasintended
toreplacethenationalcustomstariffs.
TheCommunity'sactioninthisfieldwasgreatlyhamperedbytheexis­
tenceofArticle27oftheTreatyofHome,theonlyprovisiondealingwith
theapproximation ofnationalcustomslegislation .TheproblemwasthatArti­
cle27envisagedthisapproximation beingaccomplished,duringthefirststage,
solelyonthebasisofCommissionrecor.r.iendations .
TheCommissionembarkedfirstofallonthepreparation ofrecom­
mendationstotheMemberStates.Itquicklybecame
apparentthatthiswouldleadnowhere.Sincetherecommendations wouldnot
bebindingontheirrecipients,theftemberStatescouldlookupontherecom­
mendationsaddressedtothembytheCommissiona3aminimumwhichthoywere
indeedreadytoacceptbutbeyondwhichtheyconsideredthemselvesfreeto
doastheypleased.Asarosult,norealharmonization ofcustomsprovisions
waspossiblebythatmeans.

Giventheprofoundanddirectinfluenceofcustomslegislation
ontheapplicationofthecustcir.stariff,ituasabsolutelyessentialth:.t
theestablishment ofComrunitycustomslegislationshouldbebroughtabout
asinthecaseoftheCCT,onthebasisofCommunityactsthatworebinding
ontiieMer.ùerStates.
Afterlengthydiscussions,theMemberStrtesthemselvesbecame
convincedofthisnecessityanditwasonthebasisofpro^jrairnc-sestablished
bymutualagreementbetweentheStatesandtheCommission (firstofallin
1963thenin1971)thatthepreparation ofgenuineCommunitylegislation was
undertaken.Theprogressachievedwithregardtothe1971GeneralProgramme
fortheapproximation ofcustomslegislation,whichiscurrentlyinthepro­
cessofbeingimplenented,isshowninAnnexII.
Todate,,numerousCommunitycustomsprovisionshavebeenadoptedby
theCouncil,citherintheformofdirectivesorintheformofregulations.
Thesearemainlyconcernedwith:
-definitionofthecordoncustomsterritory;
-definitionoftheoriginofgoods;
-definitionofthevalueofooodsforcustomspurposes;
-Communitytransitarrangements ;
-inwardendoutwara'processingarrangements ;
-custcnswarehousing andfree-zonearrestments ;
-thetreatmentapplicabletoComrunityreturnedgoods;
-customstreatmentofgrcds;
-deferredpaymentofcustomsduties;
-thegrantingofdutyfreeprivileges (travellers,objectsofacul­
turalnature,productsintendedfortesting,etc).
Theintroduction ofCommunitycustomslegislation hasnotbeen
completed.AnumberofCommissionproposalsareStillunderexamination
atCouncillevel.OthersarebeingpreparedbytheCommission'sdepartments.

-10
Thedraftingofthoseproposalsismadedifficult asaresultof
thecloselinksbetweenthefiemberStates'customslewandotherareasof
nationrllaw(civillaw,commercial law,maritimelaw,sdministrative law,
criminallaw,etc.)andasaresultofthehistorical circumstances under
whichthefietr.berStates'customsrulsswereevolved.
Nevertheless,evenif,aswillbessenlater,theCommunity'srules
containimperfections ,theyalreadyconstitute acoherentwholeandrepresent
aconsiderable improvement comparedwiththesituationinthesixties.
III.Un^^isfcctnrvaspectsofthepresentsituation
respitetheconsiderable progressthathasbeenachievedinthe
construction oftheCustomsUnion,itisstillfarfromperfectandcnumber
ofshortcomings areapparentinitsoperation.Theseshortcomings aredue
essentially to:
-themaintenance ofbarrierstothefreemovementofqoodsbetween
thefiorcberStates;
-thefragmentary endoftenexcessively complexnatureofexisting
Communityprovisions;
-theexcessively laxnatureofcertainCommunityprovisions;
-thecumbersome natureoftheinstitutional decision-making machi­
nery;
-theabsenceofaharmonized systemofsanctionsagainstinfringe­
mentsoftheCommunity'scustomsregulations,endofaCommunity
schemeforsettinglegaldisputes.
A.Themaintenance ofbarrierstothefreemovementofgoodsbetweenthe
itembrrStctos
Thefactthatmanyprocedures andformalities arestillalmostex­
clusivelynationalincharacterresults1naproliferation oftheadmi­
nistrative requirements whichthegoodsinintra-Community tradeere

-11-
subject.Incertainfields,eightdistinctsetsofregulations (Belgium
andLuxembourghavingthesameregulations )arestillapplicable.The
establishment ofCommunitymeasureswouldreducethisnumbertoone.
TheabolitionofcustomsdutiesbetweentheMemberStateshas
notbeenaccompanied byanyappreciable changeinthecustomsformalities
tobecompliedwith.Tobesure,inacertainnumberofcasessuchformali­
tiesmaybejustifiedbytheneedtoapplyparticularruleswhicharein
forcewithrespecttointra-Community trade.Theseformalities shouldnot,
however,beexcessivewhenseeninthelightoftherequirements of
applyingtheserules.Thequestionarises,incertaininstanceswhether
suchformalities aremerelythesurvivalofearlierpracticesovertaken
bytheestablishment ofthecustomsunionandwhichhavenowbecomeeven
incompatible witharticles30etseq.oftheTreaty.Howeverthatmaybe,
thehindrancewhichresultsfortradeinCommunitygoodsisallthemore
significant inthatthecomplexityoftheseformalitiesoftenobliges
thoseconcernedtouseprofessional customsclearanceagentsinvirtually
everycase.
Despiteanappreciable improvement overtheyears,thetraveller
movingfromoneMemberStatetoanotherisstilltoooftenheldupfor
longperiodsatthecustomsoffices,whereheissubjectedtoacontrol
thatislittledifferentfromthatwhichhemighthaveundergonebefore
theTreatyofRomecameintoforce.Andwhatoftheamountsthatthe
addresseesofsmallnon-commercialconsignmentsstillhavetopayunder
theheadingof"customsclearanceexpenses",eventhoughnocustomsduty
orfiscalchargeofanysortissupposedtobecollectedonsuchconsign­
ments?

-12-
Indeed,theobstaclesstillinthewayofthefreemovement
ofCommunitygoodsbetweentheMemberStatesareinmostcasesnotof
acustomsnature,andArticle36oftheTreatyofRomedeesindeed
permittheapplication betweenMemberStatesof"orohibitions or
restrictions onimports,exportsorgoodsintransit,justifiedon
groundsofpublicmorality,publicpolicyorpublicsecurity,the
protectioncfhealthandlifecfhumans,animalsorplants,etc".
TheCommissionfeelshoweverthatsolutionsshouldbesought,which,
whileguaranteeing compliancewithsuchmeasures,wouldmokeitpos­
sibletoreduceconsiderably,oreventotallyabolish,thecontrols
exercisedonintra-Community trade.
B.Thefragmentcry andoftenexcessively complexnatureofCommunity
regulations
Theprogressiveestablishment oftheCustomsUnion,whichseems
atfirstsightdesignedtoleadeventuallytoasinglesotofregu­
lationsvis-a-visnon-membercountriesandalarge-scale,orindeed
total,elimination oftheadministrative formalities betweenthe
MemberStates,is,onthecontrary,oftenviewedbytradecircles
andbypublicopinionasafactoraddingtothecomplexityandnumber
ofcontrols.Manycommentsandcomplaintsalongthoselinesarcmade
byCommunitynationalsendthoseinthecirclesconcerned.
Thereareanumberofregionsforsuchasituation :
(a)ThereisnotyetanintegratedcollectionofCommunitycustoms
regulationsbutonlyanumberofspecificprevisions,whichare,
however,verycoherenttakentogether.Thisfragmentarynatureof
Communitycustomslawnecessarilycomplicatesthetaskoftheparties
concerned,sincetheymustconstantlyreferfromonetexttoanother,
and,dependingontheproblemsraised,basetheiractiononpurely
nationalprovisionsoronCommunityprovisions,orindeed,in
somecases,onthetwotypesofprovisionsatoneandthe
sametime.

13-
(b)TheCommunitycustomsregulationsthemselvesarenotalways
particularly simple.TheprovisionsadoptedatCouncillovelare
inmostcasestheresultofdifficultcompromisesinwhichthe
political'andeconomicinterestsoftheMemberStates,andalso
theirconceptionofCustomslaw,playarole.Toensuretheuniform
application ofregulationsincountrieswithverydifferentlegal
systemsisobviouslynotaneasymatter.
(c)Lastly,sincecustomsregulationsbasicallyreflectthevarious
policiespursuedbythecountriesinwhichtheyapply,theinstru­
mentsoftheCustomsUnionwereboundtobegreatlyinfluenced
bytheprovisionsadoptedbytheCommunity,particularly inthe
fieldsofagricultural policyandcommercialpolicy.
Thatiswhy,tocomplywiththeobjectivesoftheagricultural
policy,thenomenclature oftheCommonCustomsTnriffhodtogo
intogreatdetailinitsfirst24Chapters.Thrtis^Isowhythe
rulesoforiginandtheproceduresneededfortheapplication
ofthepreferential agreementsconcludedbytheCommunitywith
certainnon-membercountries(EFTA,Mediterranean countries,
LomeConventioncountries)havehadtotakeaccountofthe
distinctpreferential areasthuscreatedtoallowforthecorrect
applicationofthoseagreements.
Naturally,theinternational monetarycrisishasunavoidably
complicated evenmoreasituationalreadycausingsomeconcern
totheCommission.
C.Theexcessively laxnatureofcertainCommunityprovisions
AUrgenumberofCommunitycustomsprovisionshavebeen
adoptedbytheCouncilintheformofdirectives.Inthose'parti­
cularcases,therewasinpracticenoalternativetothedirective
becauseofthepragmaticapproachtotheapproximation ofthenational
customslaws.TheCommunityrules,adoptedastheywereinthe

-14-
lightcfthemosturgentrequirements,hadtobe^bletcdovetail
withoutdifficultyintothenationalcustomslegislationinforce
ineachoftheMemberStates.Thedirective,whichisbindingon
anyMemberStatetowhichitisaddressed,withregardtotheresult
tobeachieved,whileleavingthenationalauthoritiesresponsible
forthechoiceoftheformandmeanstobeused,wastheCommunity
legalformmostsuitedtctheintendedpurpose.
Inthelightofeightyears'experience,however,thereis
aclearrealization ofthedifficultyofachievingviadirectives
areallyuniformapplication ofCommunityrulesthroughoutthe
Community,anobjectivethatisessentialhowevertotheestablishment
ofagenuineCustomsUnion.Thisdifficultyisnilthegreateras
theprovisionsinmostofthedirectivesarenotsufficiently pre­
cise.Asaresult,theexcessively loosedraftingofcertaindirec­
tiveshasledtoanapproximation ofthenotionalcustomsprovisions
thatislessthoroughgoing thanmighthavebeenthoughtinitially.
D.Thecumbersomenatureoftheinstitutional decision-making machinery
1.ThedelayscausedbytheCouncilintheexamimtion oftheCon-
mission's.^roposuls
Thepreparation oftheproposalforaregulationordirec­
tiveinthecustomsfieldisnotaneasymatter.TheCommission's
departments holdnumerousmeetingswiththeexpertsoftheMember
Statesineachcase.Onaverage,atleasttwoyears'workat
CommissionlevelisneededbeforetheCouncilcanbepresented
withanyimportantproposalinthefieldofcustomslegislation.
Inanyevent,however,theproposalisgenerallywell-prepared
andalreadyrepresentstoaverygreatextentacompromiseposi­
tionthatcanbeadoptedat.Councillevel.

DespitetheCommission'spreparatory work/anewdiscussion
issystematically initiatedontheCommissionproposc.1inthecr--
tentbodiesoftheCouncilamongtheKewborStates'rjpr:scr.ca-
tivesanditisonlyafterseveralyears(sometimesmorethanfour)
thattheproposal/incorporating variousamendments (oftenof
apurelyformalnature)/isadoptedbytheCouncil.
Theaboveprocedureisslowingdownconsiderably thecompletion
oftheCustomsUnion.NineCommissionproposalsinthecustoms
legislationfieldarecurrentlybeforetheCouncil/somesince
1972.
Theunsuitc-'bilityfrrcertainfieldsoftheproceduresfollowed
fortheestablishment oftheimplementingprovisionsforbasic
rogu1stions^nddirectives
Atthetimeoftheapprovalofthefirstserissofmeasures
fortheapproximation ofcustomslegislation (196S)andatthe
subsequentadoptionofanumberofregulationsordirectives/the
CounciltransferredtotheCommissionthepowerofadopting/under
preciseconditions/theprovisionsrequiredfortheinplementation
ofthosemeasures.Beforeadoptingtheseimplementing provisions,
theCommissionisobligedtoconsulttheconpctentcommitteeesta­
blishedbytheCouncilforeachofthebasicregulationsinques­
tion(seeAnnexill).Thatcommittee/chairedbyaCommission
representative andcomposedofrepresentatives oftheMember
States,deliversitsopinionbyaqualifiedmajority.
TheCommissioncanstatethatthesystemofinstitutionalized
committeeshas/generallyspeaking/functionedwelluptonow.
However/thecumbersomenatureoftheproceduretobofollowed
isnotalwaysverycompatiblewiththeurgencyofthedecisions
tobetakenin'certainfieldsaffectingdaytodayadministration .
Acha'ngeinthedefcision-making machineryforthoseparticular
fieldsmightthereforeprovenecessaryinordertomeetcertain
requirements moresatisfactorily .

16-
3.Thedifficulties inthewayoftheexpressionofajointposition
ininternational fsrur.is
Sinceithasitsownpowersinthecustomsfield,theCom­
munityiscelledontonegotiatecustomsconventionsofabila­
teralormultilateral natureendalsotospeakasaCommunity
ininternational forumsdealingwithcustomsmatters(GATT,Customs
Cooperation Council/EconomicCommissionforEurope,etc.).Although
relationswithGATTdonotposeanyproblems-Article113ofthe
TreatyhavingbeenrecognizedbytheCouncilandtheCommission
asthelegalbasisforthedecisionstobetakenandtheinsti­
tutionalproceduretobefollowedindealingswiththatorganiza­
tion-therehasbeennosimilaragreementwithregardtothe
legalbasistobeadoptedforthedecisionstobetakenandthe
proceduretobefollowedinrelationswiththeetherinternational
organizations .However,inordertoensuretheparticipation
oftheCommunityasacontractingpartytonewinternational
instrumentsinthecustomsfield,theCouncilendtheCommission
aqreed,whilereservingtheirrespectivelegalpositions,on
an"adhocprocedure"wherebytheCommunityvie-wpoint ,established
previouslyatcoordination meetingsbetweentheMemberStates
andtheCommission,isputforwardatinternational meetings
byasinglespokesman,theMemberStates*representatives being
abletomakeindividualstatementssubjecttotheiradherence
tothecommonguidelineestablishedforbasicandprocedural
matters.Thesinglespokesmanofth£Communityisnormally
theCommissionrepresentative .
Althoughthisadhocprocedurehasfunctionedinasatis­
factorywayonanumberofoccasions(forexampleattherene­
gotiationoftheTIRConventioninGenevain1975andforthe
establishment ofanadditionalprotocoltotheFlorenceAgreement
negotiatedinNairobiin1976),ithasleftsomethingtobe
desiredonotheroccasionswhereCommunitycoherencehasnotbeen
total.Moreover,thisprocedureishotapplicabletocustoms

-17
mattersthediscussion ofwhichininternational forumsicnot
intendedtoleadtotheestablishment ofaconvention.The-result
cfthisisthatimportantproblemsrelatinginparticulartotariff
nomenclature orcustomsvaluation-fieldsforwhichtheCommunity
hasunchallenged andexclusiveresponsibility -arenotalways
dealtwithinthespiritofCommunitydisciplinewhichshould
bederiqueurinsuchmatters.
E.Theabsenceofaharmonized systemofsanctionsforfcreacJiesof
Communitycustomsregulations andaCommunitysystemforsettlement
ofdisputes
AlthoughmostcustomslawnowfallswithinCommunityjurisdiction,
infringements ofthatlawcontinuetcbodealtwithaccordingto
therelevantprovisionsintreeineachoftheMemberStatos.Such
asituationishardlycompatiblewiththeideaoftheCustomsUnion.
Theinfringements ofCommunitycustomslawwhicharecommittedin
oneMemberState-haveeffectsthroughoutthecustomsterritoryof
theCommunity,andfurthermorethewiderangeofsanctionsresulting
fromagiveninfringement,dependingontheMemberStateinwhich
itisestablished andprosecuted,issuchastomakeforappreciable
inequalities oftreatmentbetweenCommunitynationalsdepending
ontheMemberStateinwhichtheyarebased.Atitsutmostlimit,
thissituationcouldevenleadtodeflection oftrade.
Atthesametime,theuniforminterpretation throughoutthe
MemberStatescfthetariffnomenclature andCommunityregulations
relatingtovalueforcustomspurposesorfororiginofgoods,at
leastnecessitates thatanadministrative procedureappropriate
tothesettlementofdisputesarisingbetweenthecustomsadminis­
trationandtradeshouldbedefinedatCommunitylevel.

-18-
iv.^síí2D_íc_fc|_ugQ'gc|3^gg_tc_imneye_£b2_|yQ£íiQ0ÍD2_QÍ_£!]2_£y||QPs_yDicg
ThevariousproblemsoutlinedunderTitleIIIrreofsone
concerntotheCoumissicn .InitsSimplificationProgrammefor1975,
itindicated (andfollowedupwithspecificproposalstotheCouncil)
awholeseriesofmeasureswhichwouldleadtoimprovement ofthe
CustomsUnion.Itmustunfortunately bestated,however,tii?talthough
manyoftheseproposals havebeenapprovedandputintoeffect,others
arestillintheprocessofexamination bytheCouncil.Thestate
ofprogressoftheSimplification Programmefor1975appearsin
AnnexIV.
TheEuropeanParliamentislikewisepreoccupied withthis
situation.Emphasizing thepolitical,economicorpsychological
importanceofallmeasuresleadingtothegoodoperationofthe
CustomsUnion,aResolution (AnnexV)wasmaderequestingtheCouncil
andtheCommissiontoworkunstintingly toachievethefreemovement
ofgoodsandtoimprovecustomslegislation .Atthesametime,It
madeanurgentnppealtotheMemberStatestotakepositiveaction
withregardtomeasuresandproposalswhichwerethesubjectofthe
Commission'sSimplificationProgramme.
•t
InanotherResolution dated10February1977ontherelationship
betweenCommunitylawandPenallaw(AnnexVI),itinvitedthe
Commissiontoseekthemeanstoarriveatharmonization ofnational
provisions onthebasisofwhichpenaltiesarecurrentlygivenfor
infringement ofCommunitylaw.
Takingthesedifferentapproachesintoconsideration ,and
inordertothusarriveatimprovedoperationoftheCustomsUnion,
tneCommissionintendsundertaking certainactions,someofwhich
areshortterm,andotherswithlongtermeffect.

-19-
A.f.-Hnntobetakenintheshorttorn
1#mensureth-tgoodsmovemorafrsely
Theeliminationofcontrolsatintra-Community borders,
theessentialpreconditionforthefreemovementofgoodsand
theestablishmentofatrueinternalmarket,isclearlythe
principalproblem.Thisisalsothemostdifficultproblem
tosolve.
Asfarasthetradeingoodsisconcerned,theCommission's
actionwillhavetobebasedessentiallyonthedevelamentand
generalizeduseoftheCommunitytransitsystemwhichmakes
itpossibletoavoid,toagreatextent,custonscontrolsat
internalborders.Theultimateobjectiveofthissystemisto
concentratetheformalitiesatthe.customsofficeofdeparture
ofthegoods.ThankstotheconventionsconcludedwithAustria
andSwitzerland,thenorth-southtradeinCommunityproducts
isnowconductedwithoutabreakinprocedure.IftheCommunity
transitsystemissuitablyadjustedandcorrectlyapplied,
itcanbothconsiderablysimplifycommercialtransactionswithin
theCustomsUnionandensurethecarriagecfgoodsundercondi­
tionsthataresuitedtotherequirementsoftheinternalmarket.
Asfarasnon-commercial tradeisconcerned(travellers,
smallconsignmentsnotofacommercialnatureaddressedfrom
oneindividualtoanother),neweffortsmustbeundertaken
tomakethemaninthestreetmuchmore?warethanhoisat
presentoftherealityoftheCommunity.Suchactionisessen­
tial,evenifitmustresultinsomelossofrevenuetothe
MemberStates(forexample,asregardsthecollectionofthe'customs
clearancecharge"onpostalconsignments,whichisauthorizec.
bytheUniversalPostalConventionbutwhich,forpsychological
reasons,cannolongerbejustifiedintheCommunity).

-20-
Asstressedcibove,manyobstaclestothefreemovementofgoods
withintheCommunityaretheresultoftheexistenceofnational
provisions,thevalidityofwhichisrecognizedbytheTreaty
ofRome.TheCommissionfeels,however,thatthemethodsfol­
lowedtcensurethatthoseprovisionsarecompliedwithcould
bemodifiedinmanycasessoastoweighlessheavilyonintra-
Communitytrade.
Besidesthis,theCommissionwill'carefullyexaminethe
wholeoftheformalitiesstillrequiredintradebetweenMember
Statesinordertotakeoutthosewhicharenolongerjustified,
includingthosewhereinfringements areconcerned.
2.Tocompletetheprocessofestablishing theCommunity'scustoms
legislation
TheCommissionstressedinthisconnectiontheimportance
oftherecentResolutionoftheEuropeanParliamentconcerning
thecompletionoftheProgrammesfortheApproximation of
CustomsLegislation andtheSimplification ofexistingprovi-
'sions.
TheCommissionconsidersthatthesimplificationofcustoms
rulesdependstoagreatextentontheprogressthatismade
intheprocessofestablishing Communitycustomslegislation.
Oneofthemainreasonsforthecomplexityofthepresentrules
isthesuperlTpositionofCommunityprovisionsandnational
provisionsinmanyfields.
TheCommissionwillthereforesoonbopresentingto
theCouncilnewproposalsforthecompletionoftheexisting
CommunityCustomslegislationinaccordancewiththeprogrammes
alreadyestablished.TheCommissionlookstotheCouncilto
adoptapositiononthoseproposalswithoutdelayandonthose
submittedinrecentyearsonwhichadecisionisstillawaited.

-21-
3.Toimprovetheinstitutional decision-makirri machinery
Thefunctioning oftheCustomsUnion,bothinternally
andexternally/dependstoagreatextentontheefficiency
oftheCommunitydecision-making machinery.Here,ithas
tobestatedthattherearecertainshortcomings which
sometimeshaveaveryappreciableprejudicial effectonthe
workingoftheCustomsUnion.
Therearecertainshortcomings intheday-to-dayadminis­
trationoftheCommunityrulesandalsointherelationswith
theinternational organizations dealingwithcustomsmetters.
TheCommissionwillbepresenting proposalstoimprove
theinstitutional decision-making machinery andconsidersthat
■thisactionisofsomeurgency.
B.Actiontobeundertaken onalonger-term besis
TheCommission hadalreadystatedinitsprogrammeforthe
approximation ofcustomslegislation in1971that,beccusothe
programme hadbeenimplemented asapragmaticprocessandhad
involved alargenumberofpartialdecisions,itwouldbeneces­
saryforthosedecisionstobecodifiedsoastoformahomogeneous
wholegovernedbyprinciplesinconformitywithcustomsandeconomic
union.
Thiscodification workhasbeenundertakeninitiallycna
sectoralbasisandwillsubsequently provideasinglecodified
bodyofalltheCommunitylegislation .Inthelightoftheexperience
gainedduringthecodification oftheCommunitytransitprovisionsd ),
arapidcompletionofthisworkseemsoutofthequestion.The
Administration oftheCustomsUnionhasthereforeprepared acol­
lectionofthecustomsregulations inforceatCommunitylevelto
giveabetterideaofthesituation asregardsthe"legislation"
instrumentwhich,alongwiththeCCT,isthebasisfortheoperation
oftheCustomsUnion.
(1)Therecentcodification ofthenumerousCommunitytransitregulations
hasbeenpublishedintheOff^ricl .J^n-nMc*theComnunities,no L58of
9Feburi~yIT77.

TheCommissionfeelshoweverthatacodification ofthis
naturecannotbeconsidered astheculmination oftheworkunder­
taken.
Althoughcodification iswithoutanydoubtofappreciable
valueinttetitwillsimplifythetask-ofthosewhoarecalled
ontoapplyCommunitylegislationoraresubjecttoit/itcannot
resolvetheproblemresultingfromthefactthattheactsadopted
uptonowhavedifferentlegalconsequences dependingonwhether
theyareintheformofaregulationoradirective.Thatproblem
willonlybesolvedbytheestablishment ofanewcustomslawat
Communitylevel.TheCommissionisoftheopinionthatsucha
legalactwillbeallthemoreappropriatesinceitwillbeneces­
sarytoprofitbythelongexperienceacquiredwiththepresent
legislationovertheyearsandadaptittotheaxtentnecessary
totheroleoftheCommunityastheworld'snumberonecommercial
powerandtotheprincipleslaiddownInArticle110oftheTreaty
establishing theEEC.
TheCommissionfeelsthatitwillbenecessarytoenvisage
theplanninganddraftingofaCommunitycustomscodeofthatkind
assoonastheessentialpointsofthe1971and1975programmes
havebeenimplemented .
Conclusions
TwentyyearsafterthesigningoftheTreatyofRome/the
progressmadeintheCustomsUnionmustbelookedatfromtwo
pointsofview:ontheonehand/theCustomsUnionisasector
ofintegration whoseachievements occupyanoteworthyplaceon
theCommunityscene.Ontheotherhand/therulesandinstruments
oftheCustomsUnionneedtobeconpleted/improvedandconsolidated
inaspiritofrenewalandwithapoliticalwillatalllevels
inordertocompletethefoundationoftheCommunity.

ANNEXI
COUNCIL
COUNCILRESOLUTION
of27June1974
concerningmeasurestobetakenwithaviewtosimplifyingthetaskofthecustoms
administrations
THF.COUNCILOFTHEEUROPEANCOMMUNITIES ,
ilatin.;rcpjrdtothedraftfromtheCorr,mission;
('mucousofthedifficultiesconfrontingnational
customsadministrations inviewofthewiderange
andcomplexityotthetasksmInchtlii;>*arccalled
upon;ofulfilinconnectionwithtradebothwithin
theCiimmunityandbetweenthelatterandthird
countries
Desirousofimprovingthissituationsoastoensure
thecorrectapplicationofCommunityprovision!*,
theimplementation ofwhichisentrustedtocustoms
administrations andatthesametimeofsafeguarding
theinterestsoftheeconomicandcommercial
circlesconcerned.
HFRI'HYADOPTSTHISRFSOLliTION :
I
T!ieCouncilcir.phjsi/estheneedforensuringth.it
pri<v>:..iisitiCorpminuslawwhichthecustoms
.uitiii'.'iiic*arerequiredtoimplementcanbeapplied
Vitho,;:t.\ccssi\cdifficultiesandrecognizestheneed
tonuketheauthoritiesconcernedpartytothe
draftingofsuchrules.
11
TheCouncilattachesthegreatestimportancetothe
timelyadoptionoftariffprovisionssoastoenablethecustomsadministrations totakethe
administrative measuresnecessarytoensurethatihcy
areproperlyapplied.Tothatend:
(a)Exceptinexceptionalcasesjustifiedbycompel­
lingeconomicreasonsitwillensurethatab
provisionsontariffmatters,whetherofan
autonomousorconventionalkind(inparticular,
changesinCommonCustomsT.irilfduties,
changesintariffnomenclature andprovisions
governingtheirapplicationandinterpretation ,
dutysuspensionsandtariffquoras)areadopted,
sothat:
–theyarcpublishedintheOffuLiiJournalof
theF.urapcjn('.onimunilU'satleastsixweeks
beforethedatefixedfortheirimplementation ;
–theytakeeffecteveryyearon1Januaryand,
whereappropriate,on1July;
–none"oftheseprovisionshasretro-active
effect.
Ifnecessary,thePresidentshoulddetermine
prioritiessothatanexaminationoftherelevant
CommissiondraftsorproposalsbythePer­
manentRepresentatives Committeeandthe
othercompetentcommitteesandworkingparties
canbeundertaken,onthebasisofaprogramme
whichwillensurethattheaboveprinciplesare
respected.
Toenableittoattaintheabovementioned
objectives,theCouncilrequeststheCommission
tosubmitingoodtimethoseproposalsordrafts

-2-
<;iwhichitisrequiredtoact.ItinvitesMember
y.i\>tolakethenecessarystepstocommunicate
:.itheCor.im>Mon\\it'.-.intherequiredperiodall
informationwhi„hthe1-itterneedstoprepare
thoseproposalsordrafts.
vb)Inthecaseoftariffpreferencesresultingfrom
agreementsbetweentheCommunityandoneor
morethirdcountries,theprinciplesin(a)shall
applyandallstepsmustalsohetakentoensure
thattheactualimplementation ofsuchtariff
preferencesdoesnottakeplacebeforethefirst
dayofthesecondmonthfollowingtheexchange
oftheinstrumentsrotifvingthecompletionof
theproceduresnecessaryfortheentryintoforce
oftheagreementconcerned .
(c)Theprinciplesin(aishall,whereappropriate,
applyinresp<ctofcustomslegislation.
id}ItisimportantthatCommunity measures
involvingchangesintarilfnomenclature be
accompanied bycoriesponding changesinthe
fieldofN1MF.XEstatisticalnomenclature ,so
thatthetwonomenclatures remainharmonized .III
(a)TheCouncilconsidersitnecessarytosimp.:!;,
asfaraspossibletheCommonCu^t-msT.ir;::
nomenclature ,whuhhasundergonecoi-.-.de.-j.';.
development inrecentyears,particularlyasJ
resultoftheimplementation ofthecommon
agricultural policyandofthecom.Ti<),-|
commercialpolicy.
Withaviewtoeliminating allsourcesot
dillicultyandd.layinthecu.tomsclearancei>!
goodsandtheincrcasinpoccurrence of
situationsparticularlyconducivetofraud.;h
Councilconsidersitnecessarytoavoid,as!:.r
aspossible,anyfurtherbreakdownoftlx
existingsubheadings oftheCommonCusti
TariffandcallsupontheCommissiontosubmit
assoonaspossibleproposalsdesignedtoreJiKO
thepresentnumberofsubheadings ofthe
CommonCustomsTariff.
(b)TheCouncilaUs>considersitdesirabletoavmj.
asfiraspossible,theadoptionofautonorv>
orconventional tariffmeasureswhichcoiiccr:,
onlysomeoftheproductsfallingwithinJ
headingorsubheadingsoftheCommonCustom*
Tarifforaheadingoithe(NIMEXE)statisticjl
nomenclature .

Orvj.r
AMNEXII
PrepressReportasatFebruary 1>77ontheGeneralProgramme
fortli?/.peroxidation ofCustomsLeiisUtionadoptedbythe
theCommission in1971
(DocunontScC(?1)6ti?finalof
2b,oril1V71)
P'rtion-lcustomsprovisionshavingadirectincidenceontheamountof
custi"!."5Jutios.".ccruirtvjasresources' andonconditionsofcompeti-
tion
Customsnrocedures witheconomicin-ct
Outwaro'processing
Adirectiveontheharmonization ofprovisionslaidd.->wnbylaw,
rcguletionoradministrative actioninresorctofoutwardprocessing was
fdoptedbytheCouncilonItPocanbcr1'/75.
TGi~prrrr^admission
A<*Vaftregulationwilloetransmitter !totheCouncilin1977.
Il!12£2ssT_n2_2rT_or_to_cujstoms_c j.ocr¿nce_C^_yi_v;ond L^un^svGrk^hr")
Adraftregulation wastransmitted totheCouncilon11December
197?..Thisproposalli~snotyetbeenadoptedbecauseoftherefusalof
theItalianHf.lonftiontoaoreethatitshouldcovertobacco.
Poterminationoftheconditionsgivingrisetoliabilityforcustoms
rutiesandlovias
Adraftdirectiveontheharmonization ofprovisionslaiddownby
law.,regulationorncirinistrativeactionrelatingtocustomsdebtwas
transmitted totheCouncilon.?.6Aoril1976.
repaymentorremissionofduties.
A::raftreputation wastransmittedtotheCouncilatend1975.
ThisproposalhasstillnotbeenexaminedbytheCouncil'sEconomic
nuustionsrroup.
Retroactive -levy/Recovery/~fcustorsduties
Adraftregulation onthissubjectisstillbcinoexaminedinthe
CustomsLegislation Committee.

Ori •!.F
M'NGX II
•>uty -frc -ecritry
Gene rol2L£aG22 r,122£§_í pC rcçentr«
Apreliir.mrry dr~ft rooul~tv>n isbeing studied intheCustoms
Lepislrtion Crr.>ni11ce.
Arr -njerwr.ts for returned mods
Aregulation onthe customs treatment apnli csblc -toqoods returnee 1
tothecustoms territory -ofthe Cr.nrunitv -./as "f^'ted cn25iiorch 1V76 .
icrsurcr ,tolrnrove the functioning ofthe custors union
Usual forns ofhandling perr-.itted incustcr.ic warehouses rnd free zones
A'directive onthis subject wo3adopted bytheCouncil on?1June 1971 .
Inward processing
/
TheCouncil h/>s"lroc!y adopted ir-nlement inonecsuros inthe forr of
directives asregards rticles 5?nri1l>ofth.:basic "irective 6V/73/EGCcf
4:.irch 1969 .
Custons valuation
TheCouncil hasalready adopted -anumber ofnrovisions necessary for
the anpli cntion .-»f "enulation ("EC) '0«05/60onthe .valuation ofgoods for
custons purposes ;Othor imlerrentinc ?Measures hove been an*optodbythe Ccrc-
ir.ission .
Cornumty transit
Amendments h*ve aIrecdy.bc enr.v?.do tothebasic -regulation <vo5AP/69)
Asre-r'T JsthediscSvno oftransit docj ::nts .These -noother rnendments nade
over ?period ofyears totheprovisions relatinq totransit rrothesubject
oftwoconsolidated regulations adopted inDcccnbsr 1976 .
Custons rules concerning the cor,non energy r-olicy
MlQition oftheoMcin_of octroleur¡)_ !product s
Aoronosci was trans^itto-.' totheCouncil inJuly 1974 .
Customs r.rrrnoenents forthecontincntr.l slielf
Dotor^in rtIonofthe_va lu¿_íor_custorjs_2ur225£2;:2Í_£liC¿iiÍLL22££2Í2yíL2E2^L f££§
TheCommission hasnotyettransnitted anyoroposals totheCouncil
inrespect ofthese twoquest ions .

-3-
AÎ:NLXII
,r>r£2£;££3Í.Í20_2Í _e.«^iLan.a'L'2.C^.Gí!;£.2s_t o_thc_CCI_i_n_res¡ro ct_of_cort£2D_C£trc^leurj
oroducts
Thoseexplanatorynoteswerepublishedon1November1975.
Combatimfreur'
On10:lry1973theCommissiontransmittedtotl"<€Counciladraft
regulationonmutualassistancebetw.entherelevantnationalauthorities
endbetweenthoseauthorities andtheCommissionwithtiicsir.ofensuring
tfienrooerapplication ofCommunityrulesoncustomsandagricultural natters.
Respiterepresentations madebytheCommission,thisproposalhnsnetyet
keenexaminedin'c-teil -bythercrtavmtCouncil?;orkinogroup.
Establishment cfrulespermittingtheCommur .itytoparticipate asanentity
intheinternation .-Ior.ymzrtionsdeeIin-withtechnicalcustomsmatters
.Uthounhoprovisional andpartialsolutiontothisnroblemhas
beenfoundstheCommissionmustnoweroposethenecessary-'cfinitivemeasures.
Acommunication willbeforwardedtothe-Councilassoon:asoossible.
Custcmsclearanc.1aroce^urc
considerable steoforwarcwrstakeninthisspherewiththetrans­
missiontotheCouncilon~ADecember1?7i'cfadraftdirectiveontheha.r-
monizationoforocec'uresforreleo.seofgoodsforfreecirculation .Thispro­
posaliscurrentlybc-m;examinedintheCouncil'sEconomicQuestionsGroup.
Settlementofdisputes
C:rtainrspectscfthisquestionwerethesubjectofa.studycarried
outfittheCommissi ">n'srequestbyrrofesscr -;orrofthoUniversitycfGrenoble.
ThenextstepwillbefortheCommissiontocarrycutthedetailedexchanges
ofviewswithallthe-rrrtiesconcernedwithavie:.'tothenreoaration in
1978ofapreliminarydraftCommunityinstrument.
/nr.inistration oftariffc.uotas'
TheCommissionhasnotyettransmitted *pronosalonthissubject.
Consultative Committeeoftradeassociations
AnAdvisoryCommitteeonCustoms.:attershasbeensetupbyaCom­
missiondecisionoffoversear1/73.
Trainingofcustomspersonnel
TheCommissionhasalreadyorganizedanumberofseminarsforna­
tionalofficialsresponsibleforimplementing Communitynrovisions,particu­
larlyinagricultural matters.Itwillcontinuetomakethisty.eeofcontri­
butiontoorofessional trainino.

-4-.li-'f'EXII
Fortheirparttheheadsofcustomsadministrations hevotaken
substantial r.top'.,toestablishclosecooperation in.rso*:rdtotraining.
Tothisendofficialsarebeinaexchanged,bilateralan-Jmultilateral
contactsarcboin?:st~Mish~d myot'.ersuitabler.c-rnserehein^
utilized,withthe-.artici">:tionafCorv-issienofficialswhereanpropriate.
Ini"i,-y1976aresolution wasadoptedirirc'-ardtothestrengthening of
existingcoooerationrearticularly byr.eanr,ofdetermining rnoutlinepro­
grammeofeducationendtrainingitCcmunitylevelangledtowards .appli­
cationbytheCustonsoftheconmonaqriculturalregulations .
III.!.'orkinconnectionwiththe~ccossionnegotiations
Thisv/orkhocbeen'camletedasrenardstheaccessionofDenmark,
Irelendand.trieUnited;<innlor,-,...
IV.Codification ofCa""unityI*v.1
ThecoJification ofConnunitylawshouldlogicallybenreccdedbythe
adoptionofthevariousapproximation proposalswhichareatpresentbeing
examinedbytherelevantConrunitybodies. •-

ANNEXIII
Committees onCustomsmatters
administered bytheCommission ofthe
EuropeanCommunities
I.Committees concernedwithregulations
-Committee onCCT-Nomenclature
-OriginCommittee
-Customsvaluation Committee
-CommunitytransitCommittee
-CommitteeforCustomsProcessing Arrangements
-Committee onDutyfreeArrangements
-Committee onRecovery
II.AdvisoryCommittees
1.WithintheCommunity
-CustomsQuestions Committee (HeadsofCustomsAdministrations )
-CustomsLegislation Committee (Preparation ofproposalstothe
CounciI)
-AdvisoryCommittee onCustomsMatters
-JointPanelofGovernment ExpertsontheCCT
-EconomieProblemsGroup(suspensions ,quotas)
-GroupofGovernment Expertsonthestandardization ofimport/
exportdatarequirements andrelatedproblems
2.WiththirdCountries
-CustomsCooperation Committee EEC-Greece
-CustomsCooperation Committee EEC-Turkey
-CustomsCooperation Committees withtheotherMediterranean
countries (Egypt,Israel,Lebanon,Malta,Morocco,Spain,Tunisia,
Cyprus,Algeria,Syria,Jordan)
-CustomsCooperation Committees withtheEFTAcountries (Austria,
Portugal,Sweden,Switzerland,Iceland,Finland,Norway)
III.JointCommittees withthirdcountries
-JointCommittee EEC-Austria
-JointCommittee EEC-Switzerland
Total:36committees andworkinggroups

ΛΛΝΕΧIV
ProgressTieportontheSimplification Pro-jramme
adoptedbytheCommissionin1975
(DocumentC0ii(75)57finalof25February1975)
Stateoirplay1April1977)
I.Simnlificationprogramme
Inthemonthswhichhav-jelapsedsinceadoptionofthesimplification
programme,substantialprogresshasboonmadeinimplementin:;thepro­
gramme.Afjoocinumberoftheproposedsimplification measureshaveal-
raadybeenthesubjectofpracticalproposals.Incertainareas,however,
theworkundertakenisprovingdifficultan..!asubstantialeffortwill
nodoubtberequiredtocompleteitwithinacceptabletimelimits.
ThestateofplayatthesituationatApril1977foreachitemonthe
programmeisasfollows:
A.TARIFF
1.Si22lificatioj]_of_Common_Customs_Tar itf_nomencUturc -
(Item1.1.oftheFrogramme)
In1976theCounciladoptedaregulationprovidingforthedeletion
ofapproximately thirtyCCTsubheadings (agricultural sector:
Chapters 1,11,17and23)andthenomenclature coveringbovine
animalsandmeatcfbovineanimalshasJISObeensimplifiedrscent-
ly*
ArisingfromtheworkoftheCustomsCooperations Council(CCC),
moreover,inwhichworktheCommunityhasplayedanactivepart,
thedeletionofsome35headingsfromtheCCCibr.ienclature isplan­
nedfor1January1978.TheeffectoftheamendmentstotheCCCiM
willnotbethatanequivalent numLeroftariffpositionsinthe
CCTwillbe-deleted.Theseamendmentswillhoweverprovidetheoppor­
tunityforsimplifying andrestructuring certainheadings,especial­
lyinthechemicalschapters.The;V\T7multilateral tradenego­
tiationswillinevitablyinfluencethiswork.
2£Y2Í2DZ l2D£_2Í_2_.§Í0^Í2_£2'!™yD¿íi /_íiíIÍÍíZ.§£2í2Sti caj._jnstrumcnt
Íü£2r2££~£AD:j_jII2Í susjenued_dut ies_nnd_tarjff_quotas_
Ì22Ì£2raÌc>^Communitytariff)
(Item1.2.cftheProgramme)
ThisisahighlycompUxtechnicaltask.Adetaileddraftinteorottf'
tariffforcertainchrotersoftheCCThasbeen_raw;iupwiththe
helpofnationalexperts.
TheCommissionwillsoonneedtotakeJdecisionontheestablishment
ofsuchatariff,inthelightofbudgetaryimolications.

-2-
i.nncxIV
3.tX2_j.an^tory_^ot03_to_t hc_CCT
(Item1.3.ofthoProgramme)
TheEnglishversionoftheexplanatorynotestotheCCTiscurrently
beinjpublishedasregardsChapters1-23oftheCCT.Thecomplete
workwillbeavailablebytheendoftheyear.
Thetranslation ofthenctesintaDanish,hadrunintoprablemscf-
means,butthesehivenowbeenovercome.TheDanishversionwill
probablybepublishedin197-3.
TheCommissionisalsoaublishinr,,inoilCommunitylanguages,
the"Tariffclassifications"manu.-'I;itwillcontainthejudgments
oftheCourtofJusticeontariffnatbrs,theclassification
regulations andthe"classification slips"andthusconstitute
asubstantial additiontotheexplanatory notes.
Conditionsforadmissioncfcertaingoodsatreducedorzeroduty
(errHuse)
(AnnexDitem(i)oftheProgramme )
Workinthisareahasreachedthepointwhereseveralregulations,
includinga"standard"regulationcoveringsixtyproductsorgroups
ofproducts,wil'lbeadoptedbytheCommissioninthefirsthalfcf
1977.ItshouldbenotedthatRegulation 97/69hasbeenamended
(OJNoL40of11February1977)topermititsapplication,without
legalambiguity,togoodscoveredbydutysuspensions ortariff
quotas,bythecommonagricultural policyorby'tradeagreements
withthirdcountries.
B.AGRICULTURE (Section2aftheProgramme)
TheCommissionhaspresented anotetotncCouncilandthoEuropean
Parliament onactiontakentcsimplify -J;riculturallegislation
(COil(75)552of27October1975).TheCouncilconsequently adopteda
resolution (OJnoC267cf4December197(3,on23November1976/
includingthefollowingpoints:
-itstressedtheneedtoensurethatagricultural regulations c^n
beappliedwithoutexcessivedifficulties ;
-itinvitedtheCommissianandMemberStatastoimprovecoordination
betweenallserv.icccwhichare',concernedwiththvdraftingand.appli­
cationofagricultural regulations...
-itobservedthatthe.-sixwc-vklimitlaiddownintheResolution of
27June1974forthepublication ofregulations cannotalwaysbe
respectedinregardtoagricultural rojuU.tions,cnaccountofthe
urgencywithwhichsomeofthesehavecobeimplemented ;butthat,
inanyevent,areasonableti^e-linit (inprinciple,notbssthan
3week),shouldboprovidedineachcasetcallowforthepractical
requirements foradministrative implementation .

AnnexIV
C.COiiPUTSaiSATION (Item3.1oftheProgramme )
Thepropos.ilfora.'Jetsiledrequirements study,referredtointhe
Simplification Programme,waspresentedtotheCouncilini'iarch1975.
Thisproposalisstillbein:;examine;'bytheCouncil.
D.VALUMIOr :
1.sj^ijficf
econc£ssjonoires_jn_resnoct_of_trp^'e^morked_20oa's
(Item4.1.oftheProgramme)
TheCustomsValuation Committoohasforsametimebeenexamining
thecomplexquestionoftheadvertising coststcbeincludedinthe
valueforcustomspurposesofimportedgoods.Thedifficulties en­
counteredinpreparing acommontaxtareboundupwiththefactthat
notionallowsrndpracticesinthismatterireoftenwidelydiver­
gent.Furthermore,workhassloweddownonaccountoftheimportanceof
thesubjectofcustomsvaluationintheG/«TTmultilateral tradenego­
tiations.
2-I§tablishrnent_of _<2_stonc!ord_iyor o3C_yo_lues_s^stcm_for__022ics_on J_
pears
(Item4.2.oftheProgramme )
Inaccordance with"t'h'OobjectivelaiddownoytheProgramme,the•
Commission adoptedon27June1975aregulationestablishing asystem
ofstandardaveragevaluesforthedetermination ofthevaluefor
customspurposesofapplesandpears(1)importedfromthirdcountries.
InfuturetheCommissionwillfixthestanJarc!averagevaluesappli­
cabletctheproductsinquestion,bymeansofregulations issued
everyfourteendays.
(Item4.j.oftheProgramme )
Inaccordance withtheobjectivelaiddownbytheProgramme,the
Commission adoptedon26day.1975aregulation onthesubmission
ofdocumentsforthedetermination afvalueforcustomspurposes(2).
Theregulationspecifieswhichdocumentsaretobesubmitted,
thusstandardizing thecontrolrequirements inrespectofv^luefor
customspurposes.
E.ORIGLI
'•Ü£r£l2Dll£'¿Í2D_ií_íi l£_£kí25_£Í_2rÍi]ÍD_D££yÍl'i:J_l2r_jD_í:Í3¿-^ÍÍÍí;ri;í?í
a2reements_CfflboJ^in^_jréfqrent i^J;_arrj;n^eniont s_jnd_of_the_methods
ofadministrativo cor-viraticnlaiiow.iincrdertpensurethc
on_cf_suchrules
(Item5.1-5.4.oftheProgramme)
Asregar'stherulesof.originandinparticular thelistsofexcep­
tions-Listsnand6-supplementing thegeneralcriteria,theobjective
sought,(viz.thereiT.ev.ilofdisparities betweenthevariousarrangements
whichwerenotjustifiedbytechnicaloreconomicconsiderations "Specific
toaparticular agreement)canbeconsideredtohivebeenattained.
(4)OJ¡JoL165,2^.6.1975,p.45
(2)OJ¡JoL137,2i.5.1975,p.1o

_L-
AnnexIV
Thestandardization ofdocumentscertifyingthe"originating "nature
ofproductshasalsobeencompleted,withafewexceptions.Infuture
theEUR1certificate one!f.:rmEU"£willbeuse*"!withintheframe­
workofmostoftheagreements.
2-S^eci2J._stuj£_on_^03si ble_im2r2vcment s_to_the_rulcs_of_cri^in
ajjoUcable;-;nder_thc_j2rccnent s_wjth_tho_LFTrj_countrics
(Item5.5.oftheProgramme)
■■Asregardsitem5.5.1,itshouldnonotedthat.anumberofamendments
weremo-JttoListsAandwitheffectfrom1December1976.
Othermoregeneralsimplifications',suchastheraticnalizationof
thecumulationrulesnn'jtheintroduction ofanalternative criterion
foraddedvalue(seeitems5.5.2.to5.5.4.),arecurrentlyb?ing
studied,inparticular fromtheancUeoftheireconomicimplica­
tions.
Theexperiencegainedfromtheimplementntionofthesimplified
authentication procedureenablingapprovedexporterstoconsign ,
goodswithoutth-_needforJirectcustomsinvolvement ineverycase
hasbeenconclusive .Theoroccdur';liestherefore beenmaintained .
F.TRANSIT
f^£:IT2D^22D_2I_ii!)£_225sib2 1jt^_of_j}^o_lishjn2_Corpnunit^_transjt_docu^_
mentationforncodsinfreecirculation aftertheendofthetransitional
12^-γ2οα
(Item6.1.oftheProgramme )
TheCommunityTransitCommitteedecidedunanimouslythatitwasnot
possibleatpresenttoconsiderabolishinginternalCommunitytransit
documentation .
íDÍ,£¿L'-ííí22Q_í2Í_ü r22íc'E_íi¿x2c2i"'Íif_2D_íí)£_3y2r2DÍ£¿_§^5Í¿ÍD •
lltem6.2.oftheProgramme)
Hcy2ew_of_the_a122il22i22D_2l_i;Ii2ii£_f2_2l_r'2-yi5i22!^_l££i:2_l.'2_^if^i^2
(Item6.4.oftheProgramme)
Adraftregulation onthissubjectwastransmittertotheCouncilin
December1975.Ithasnotyetb».enadopted,inparticularbecauseof
thelackofprevisionsforrecovering VATanJexcisedutiesatCommunity
level.
^22I?2D2l22Q_0l_^]}£_t225sibi Iit^_of_abolishing_transit_advjce_notes_ct c_.
(ItemoftheProgramme).. ...
TheCommissionhasnotyetfounditpossibletopresentaproposal
onthissubjectforreasonssimilartoth^segiveninrespectcfitems
6.2.and6.4.above.
?22SibU2ty_of_estab^i?;hing_Communityru_les_on_sec_ljnQ
(Item6.5.oftheProgramme )
Communityrul'.sonsealinghavebeenestablished byadministrative
actionbytheCommunityfrai-.sitCommitter.

AnnexIV
5tonclnrr'jz^tion_of_^ocumcnts_u30j_jn_jnt r?-Cormüni1;y_tr£dc _
CItem6.6.oftheProgramma)
Examinaiion_oj[_thç_22ssibi JLj_ro^juç rçç,u_ir^rrionts_on_doçufjGnt s
yHS-iD-JL'ilirSciPiîyDJîz -lriîïî
(Item8.1.oftheProgramme)
Theworkwhichhadbooninitiate .!withsviewtcrocucingthecurrent
cistartquirementsoncustomsdocumentshasnotproducc-dpositive,results.
Onthootherhand,theCommissionforwardertotheCouncilin[)occ-nbar1976
adraftrejulrtianoimodfitinstituting aCormr,unityexpertdocument.
TheCommission1sdepartments arepursuingthisworkfurtherwithaview
toaligningtransitdocumentsontheGenevalayout-key.l\decisioninthis
nattercouldbetakeninthefirsthalfofthisyear.
Exnminationcfthc_2cssibilit^_of_b¿sinj_customs^controlsmoreonconiganies^
accounts_thon_on_2h^si cH_controls_T:t_2orts_rnJ _fronti^rs
(Itemcj.2.oftheProgramme)
Thenature-oftheobjective-theattainmentofwhichimplies»profound
adjustment ofadministrative structures-pracluc'csitasasuitable
subjectforregulation.TheCommission'sactfcnswillconsistinmaking
customsproceduressufficientlyfUxibilet enabletheadministrations
tobasetheircontrolsonfirms'accounts.
IilWARDA;:DOUTWARDPP.OC'JSSIMGAr:DTErtPOnAP.Y AMISSION
Examination_of_the_regui rementfcrsp^ci-lstatisticsoninward_and_
2!;£H££2_2££:S£5sinj_and_te:22orar£_admi ssion
(Item7oftheProgramme)
Folbwm]adetailedexamination ofthisquestionbyaspacialnroupof
experts,itwasdecidednottomodifytheinformation systematpresent
inforce.
CODIFICATION OFCOHMUwlTY LEGISLATION
ACommissionproposalforconsolidating thebasicinstruments inrespect
ofCommunitytransithasbeenadoptedbytheCouncil.
TheCommissionhascarriedoutaparallelconsolidation ofthorelevant
implamentingrejulotions.
ThetworegulationsinquestionwerepublishedinOfficialJournal
HoL38of9February1977.

ANNEX V
RESOLUTION OFTHEEUROPEAN PARLIAMENT
of19.4.1977
RESOLUTION
onsimplification ofcustoms procedures ,customs legislation and
institutional methods fordealing with customs matters ,with opinion on
theCommission 'sproposal tothe Council for aregulation instituting a
Community export declaration form
The European Parliament ,
-having regard tothe political ,economic andpsychological importance
ofallmeasures toimprove the functioning ofthe customs union ;
-having regard toitsresolution of7July 1975 ^";
-having regard tothemotion for aresolution pursuant toRule 25of
the Rules ofProcedure onsimplification ofcustoms procedures ,customs
legislation andinstitutional methods fordealing with customs matters
(Doc .356/76);
-having regard tothe statements bythePresident oftheCouncil and the
2Commission Member during thedebate onOral Questions (Doc .317/76);
-having regard tothe proposal from the Commission for aregulation
instituting aCommunity export declaration form ^;
-having been consulted bythe Council pursuant toArticle 235 ofthe EEC
Treaty (Doc .520/76);
-having regard tothe report bytheCommittee onEconomic andMonetary
Affairs (Doc .14/77);
1.Notes that the amount ofadministrative work towhich firms and private
persons have toattend when sending goods orsmall consignments has not
decreased despite the creation ofthe customs union ;
2.Stresses that thecreation ofacustoms union involves not only t'.e
replacement ofnational customs tariffs with common tariffs but also
the harmonization ofnational administration ofthe common customs
tariff andother national laws andprovisions inorder toavoid unnecess
waste oftime and money when persons orgoods are tocross one ofthe
Community 'sinternal frontiers orexternal customs frontiers ;
,OJNo.C179 ,6.8.1975 ,p.7
OJNo.C259 ,4.11.1976 ,p.23
OJNo.C37,14.2.1977 ,p.66
PE47.794/fin.

-2-
3.Stresses that the present situation leads toshifts intrade and
production patterns ,which arecontrary tothe objectives ofthe EEC
Treaty ;
4.Regards this situation asaluxury that theCommunity can illafford
atatime ofgrowing economic difficulties for itsMember States ,having
regard totheneed tomaintain thecompetitive position ofits industries
andespecially inview ofitsefforts tomaintain thehighest possible
living standards for its citizens ;
5.Fully appreciates theprogress made inrecent years ,not least the fact
that ,since theEuropean Parliament last delivered anopinion onthe
simplification ofcustoms procedures ,1newrules have been adopted for :
-processing outside theCommunity (COM(74 )417 );
-therecovery ofsums paid inerror and ofagricultural levies and
duties (COM (72)1578 );
-the duty-free importation ofeducational ,scientific and cultural
works (COM (73)208 );
-the simplification ofcustoms tariffs onagricultural products ;
-rules oforigin intrade with EFTA countries ,etc .;
6.Is ,however ,ofthe opinion that the introduction ofauniform administra­
tion ofcustoms legislation and the free movement ofgoods inthe Community
isproceeding too slowly ;
7.Endorses and welcomes the Commission 'sproposal for the institution ofa
2Community export declaration form ;
8.Urges theCommission tocontinue and intensify its efforts todraw up
common customs legislation ;points out that sofar abasic regulation
on'Community consignments' has been achieved and agrees that revision
and simplification oftherules oforigin andcommon rules ibrthe
administration ofthe relevant customs tariffs should have high priority ;
also points out the particular need fordrawing upcommon rules for the
calculation ofdutiable value ;
9.Appreciates the fact that ,before 1July 1977 ,the Commission will draw
upand submit areport onthe situation inthe customs union and urges the
Commission toput forward asquickly aspossible proposals forimplementing
its 1975 programme forthe simplification ofcustoms procedures and the
European Parliament 'sopinion of7July 1975;
OJNo.C179 ,6.8.1975 ,p.7
2OJNo.C37,14.2 .1977 ,p.66
COM (75)67

-3-
10.Urges theCouncil toadopt atanearly date theCommission proposals for
theadministration ofthecustoms union 1,especially those on:
-mutual asaiatance between the competent authorities ofthe Member
States andbetween thelatter and theCommission forensuring the
2correct application ofCommunity customs andagricultural regulations ;
-therelease ofgoods forfreecirculation 3;
4
-repayment ofcustoms duties ;
5
-guarantor arrangements for the transit trade ;
0
-export documents ;
. ... 7-customs exemption for small consignments ofanon-commercial nature ;
11.Makes anurgent appeal tothe Member States toapprove the measures
already adopted for simplifying customs legislation and todotheir
utmost tosupport the efforts ofthe European authorities towards
harmonization ,and stresses that this isofparticular importance to
small and medium-sized undertakings ;
12.Urges the Commission toseek the support ofthe European Parliament if
ithas difficulty ingetting itsharmonization proposals accepted bythe
customs authorities inone ormore Member States ;
13.Instructs its President toforward this resolution tothe Council and
Commission ofthe European Communities and toMember States' governments
and parliaments .
See list inSEC (77)62
2COM(73 )538
3COM(73 )2137
40JNo.C54,8.3.1976
50JNo.C204 ,11.8.1975
6C0M (76)698
COM (74)2084 andCOM (75)16|