16. 4. 84 Official Journal of the European Communities NoC 103/1 
II 
(Preparatory Acts) 
ECONOMIC AND SOCIAL COMMITTEE 
Opinion on the proposal for a Council Regulation amending Regulation (EEC) No 97/69 
on measures to be taken for uniform application of the nomenclature of the Common 
Customs Tariff 
(84/C 103/01) 
The text referred to the Committee has been published in Official Journal of the Euro­
pean Communities No C 317 of 23 November 1983, page 6. 
A. LEGAL BASIS FOR THE OPINION 
On 25 November 1983 the Council referred the abovementioned proposal to the 
Economic and Social Committee in accordance with Article 198 of the Treaty estab­
lishing the European Economic Community. 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
The Economic and Social Committee prepared its opinion on the above matter at its 
215th plenary session held in Brussels on 29 February and 1 March 1984. 
The full text of the opinion is as follows: 
THE ECONOMIC AND SOCIAL COMMITTEE, 
Having regard to the Treaty establishing the Euro­
pean Economic Community, and in particular 
Article 198 thereof, 
Having regard to the request made by the Council 
of the European Communities on 25 November 
1983 for an opinion on the proposal for a Council 
Regulation amending Regulation (EEC) No 97/69 
on measures to be taken for uniform application of 
the nomenclature of the Common Customs Tariff, 
Having regard to the decision taken by its Bureau 
on 22 November 1983, instructing the Section for 
Industry, Commerce, Crafts and Services to draw up 
an opinion and a report on the matter, 
Having regard to the opinion issued by the Section 
for Industry, Commerce, Crafts and Services on 
8 February 1984, Having regard to the oral report made by the rap­
porteur, Mr Mourgues, 
Having regard to the discussions at its 215th plenary 
session held on 29 February and 1 March 1984 
(meeting of 29 February 1984), 
HAS ADOPTED THE FOLLOWING OPINION 
unanimously: 
General comments 
1. In the Committee's view it is essential to have a 
uniform application of the nomenclature of the 
Common Customs Tariff (CCT), a basic element of 
the customs union established by the Treaty of 
Rome. 
2. The Committee therefore approves the draft 
No C 103/2 Official Journal of the European Communities 16. 4. 84 
Regulation, which amends Regulation (EEC) 
No 97/69 by: 
— extending its legal basis to include further 
Articles of the Treaty, 
— defining the term 'Nomenclature of the Com­
mon Customs Tariff, 
— simplifying adoption procedures for classifica­
tion slips and explanatory notes, 
— providing for the approval of draft classification 
slips and explanatory notes by a qualified 
majority, a method hitherto reserved for 
opinions on draft Regulations. 
The draft Regulation provides the Committee on 
Common Customs Tariff Nomenclature (CCTN), 
the specialized body assisting the Commission and 
the Council, with the means to carry out to the full 
the vital role which it has been given. 3. The Economic and Social Committee would 
point out that those engaged in external trade can 
have recourse to appeal procedures, including legal 
proceedings, in the event of disputes with customs 
administrations applying the classification rules laid 
down by the CCTN. 
4. The Committee approves the restriction of the 
CCTN's terms of reference to matters relating to the 
management and technical application of the 
nomenclature. The Committee would stress that 
under no circumstances may the opinions, slips, 
explanatory notes and agreements published by the 
CCTN infringe the powers of the other institutional 
bodies of the Community. 
5. The Committee calls upon the CCTN always to 
issue its decisions rapidly, so as not to impair its 
effectiveness and to ensure that trade flows do not 
suffer. 
Done at Brussels, 29 February 1984. 
The Chairman 
of the Economic and Social Committee 
Francois CEYRAC 
Opinion on the proposal for a Fourth Council Directive amending Directive 74/651/EEC 
on the tax reliefs to be allowed on the importation of goods in small consignments of a 
non-commercial character within the Community 
(84/C 103/02) 
The text referred to the Committee has been published in Official Journal of the Euro­
pean Communities No C 3 of 6 January 1984, page 5. 
A. LEGAL BASIS FOR THE OPINION 
On 23 December 1983 the Council referred the abovementioned proposal to the 
Economic and Social Committee in accordance with Articles 99 and 100 of the Treaty 
establishing the European Economic Community. 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
The Economic and Social Committee prepared its opinion on the above matter at its 
215th plenary session held in Brussels on 29 February and 1 March 1984. 
The full text of the opinion is as follows: