ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(77)192
Vol.1977/0076

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COMMISSION 03?THEEUROPEAN COMMUNITIES
COM(77)192 final
Brussels ,25May 1977
Proposal for aCouncil regulation
Laying down conditions forthepost clearance
collection ofimport duties orexport duties ,
which have been underpaid ongoods entered for
acustoms procedure involving theobligation
topaysuch duties
(submitted totheCouncil bytheCommission )
COM(77)192final

EXPLANATORY KEHCRAMOUH
On30December1975,,theCormission :le1dbeforethe.Councila
prcoos^lforaregulationontherepaymentorremissionofimportdutiesor
exportduties(1).This'proposalprcvicies,-inparticular -^forthecorrection
oferrorscor^iittedbythecompetentauthorities' inestablishing theamount
ofdutiespayablebypersonsLiableforpayment,insuchawaythatthey're
requiredtopayonlywhatislegallydue.
Iftheamountofimportdutiesorexportdutiescalculatedbythe
authorities nayprovetobehigherthantheamountlegallydue,,theconverse
situationmayalsoarise,eitherasaresultofapurelymaterialerror(e.g.
anerrorofcalculation )orasaresultofabasicerrorindeterminingthe
information (nature,value,quantity,origin,end-use,etc-)tobeusedin
calculatingtheimoortdutiesorexportdutiespayableonthegoodsinquest1
Suchsituationsoccurmorefrequentlynowadays,sinceclearance
proceduresarebecomingincreasingly rapidandsimple,inorderthatgoods
maybereleasedfromcustomscontrolasquicklyaspossible.Therefore,itis
oftenseveralmonthsaftergoodshavebeencleared .forfreecirculation or
forexportfroft-theCommunitythatverification mariebytheauthorities shows
thatthe'amountofimportdutiesorexportdutiesdaisiedfromthe.person
liableforpc/'wentwaslessthanwaslegallydue.
The-importdutiesorexportdutiesappliedby.theCommunityare•
ess&ntlally economicinnatureandfailuretocollectthemunderthecondi­
tionslaiddownbyCommunitylegislationisautomatically damagingtothe
Communityeconomy.Theauthorities musttherefore fcsallowedtocarrycut
thepostclearancecollectionofimportdutiesorexoortdutieswhich,for
whateverreason,worenotclaimedfromthepersonliableforpaymentorfor
whichthefullamountlegallyduewasnotclaimed.Furthermore,thisfacility
(vhichtosomeextentbalancesthefacilitiesprovidedfortheclearanceof
goods)hasteenincorporated,thoughunderdifferentconditions,inthelaws
ofallilemberStates.
0••/OO•
<1)cf.C0H(75)6c<5finalof?.3December1975.

-2-
Of-course,thepostclearancecollectionofimportdutiesorexport
dutiesimpairstosomedegreethecertaintywhichpersonsliableforpayment
havetherighttoexpectfromofficialactswithpecuniaryconsequences .Itis
thereforeaporopriatetolimitthepossiblesccpeofactioncfthecompetent
authoritiesinthisfieldby'layingdownreasonabletimelimits.
Bywayofprinciple,andsoastoensureperfectbalancebetween
theobligations onMemberStatestckeepforaperiodoftimethesupporting
documentsconcerningestablishedentitlements andthemakingavailableofown
Resources(1)andtheirabilitytoundertakethepostclearancecollectionof
amountsnotcharged,theCommissionproposesthatthesametimelimitshould
beappliedinbothcases.Itisonthebasisofthesesupportingdocuments
thatthecustomsauthoritiesregularlycarryoutinvestigations leadingto
thediscoveryofamountsunpaid,anditwouldnotbefairtorequireMember
States,undertheownresourcesarrangements,totransfertotheCommunities'
budgetsumsestablished undertheseconditions whentheirownauthorities
hadnorightwhatsoevertoclaimsuchsumsfrompersonsLiableforpayment.
However,thisprinciplemustbequalifiedesfollows:
(a)Firstofall,thisrestriction onactionbythecompetentauthorities
shouldnotapplywhere,atthetimeofcustomsclearanceofthegoods,
theauthorities havebeenunabletodeterminetheexactamountofimport
dutiesorexportdutiesowingtofraudulentactionbythepersonliable
forpayment.Insuchcases,thecommonlawprovisionsrelatingtoundue
paymentsinforceineachoftheMemberStatesshouldbeapplied.
(b)Conversely,wheretheamountofdutiesoriginallycalculatedisbased
on,information determined bythecompetentauthorities themselvesor
-expresslyrecognizedbythemascomplyingwiththatdeclared,noaction
forcollectionshouldbetakenagainstthepersonliableforpayment,
whereitisprovedthatthelatterhadactedingoodfaithandhadcomplied
inallrespectswiththerulesinforceforcompletinghiscustomsdeclara­
tion.Suchasituationwouldarise,forexample,fromadecisiontaken
bytheauthoritiesregardingthetariffclassification cfgoodsandwith
whichthepersonliableforpaymenthascomplied.Itwouldalsoarise
fromadecisiontakenbytheauthoritiesregardingthetariffdescription
ofaproductcnthebasisoftheirownanalysisorregardinganyotherin­
formation(value,origin,quantity)whichtheirofficershadexpressly
recognizedascomplyingwiththatdeclaredbythepersonliablefor
payment.Insuchcases,theperson'sconfidenceinthedecisionstaken
bytheauthoritiesisparticularlyjustifiable anditwouldbeunjust
torequirehimtobeartheconsequences ofanerrorcommittedbythese
authorities .
(1)CT.Article3ofCouncilRegulation (EEC/Eurstom/ECSC)No2/71cf
2Janauray1971implementing theDecisionof21April1970onthe
replacement offinancialcontributions fromMember1Statesbythe
Communities' ownresources *

Furthermore,itwouldnotseemjustifiable toallowimportduties
orexpertdutiescollectedafterslecran'cetobenefitfromthefacilities
laic'downintheCouncilDirectiveof4;;nrch'i969onthe'harmonization of
provisionslaiddown"bylaw,regulationoradministrative actionfordeferred
■peyr.sntofcustomsduties,chargeshavingequivalenteffectend-:gricultural
levies(1),whichtheCommissionliesrecentlyproposedtoreplacebyanew
textcovering,in.rddition,expertduties<2).Neithertechnicalressons(to
facilitate customsclearance)noreconomicreasons(toallowtheimportera
periodinwhichtoreselltheinoortedgoodsbeforepaying -,thodutiesonthem)
rrsjustifiedinthisspecialcc.seofthepostclearancecollectionofimport
dutie:orexportduties.
However,itshouldbepossibletochargeinterestonarrearsin
respectofamountscollectedafterclearance,exceptwherethenon-collection
ofthe-amountleaallyduecanbeascribedtoanerrormadebytheauthorities .
Triisregulationwillhavetheeffectof:
-eliminating anydistortionintreatment amongimportersofpro­
ductsfromnon-mer.bercountries (andanonsCosanunityexportersofproducts
tothesicountries )and
-definingoreciselytheconditionsinwhich-MemberStatesmay
revise -entitlements established regardingtheCommunities' ownresources
PursuanttoArticlecofCouncilregulation (TEC/Euratcri/ECSC)No2/71of
?.January1971,therebyprovidingbettorcontroloverownresources.
Asthisproposalforaregulationisdesignedmainlytoharmonize
theexistingprovisionsinalltheHeuiberStates(andareoftenstricterin
manyrespects),itsissosctonbudgetrevenueshouldbenolessfavourable
thantheapplication ofexistingnationalregulationsinthisfield.However,
precisedetailsofitsimpactcannotbeyivenowingtothelackofcentralized
information intheMemberStatesregarding'theapplication oftheserulesand
regulations .
ThisproposalforaregulationisbasedonArticlesA3and2Z5of
theTreatyestablishing theEuropeanEconomicCommunity,anditsadoption
wouldrepresent afarthersteptowardscustomsunion.TheOpinionofthe
EuropeanI'erliair.entisrequired.Inviewofitssubjectmatter,theCommission
feels,thattheEconomicandSocialCommitteeshouldalsobeasked:forits
Opinion.
(1)O.J.NoL58ofP.3.1969,p.14
(£)O.J.foC198of9.6.1975,p.6

Prelininarydraft
ofa
•ProposalforaCouncilRegulation
Layingdownconditionsforthepostclearance
collectionofimportdutiesorexportduties
whichhavebeenunderpaidongoodsenteredfor
acustomsprocedureinvolvingtheobligation
topaysuchduties
THECOUNCILOFTHEEUROPEANCOW-iUNITIES,
HavingregardtotheTreatyestablishingtheEuropeanEconomicCommunity,and
inparticularArticles43and225thereof,
HavingregardtotheproposalfromtheCommission,
HavingregardtotheOpinionoftheEuropeanParliament,
HavingregardtotheOpinionoftheEconomicandSocialCommittee,
Whereastheamountoftheimportorexportdutieswhichthepersonliable
forpaymenthasbeenrequiredtopayongoodswhichhavebeenthesubject
ofadeclarationforacustomsprocedureirvplvingtheobligationtopay
suchdutiesmayprovetobelowerthantheamountwhichwaslegallydue,
eitherasaresultofanerrorofcalculationorcopyingonthepartofthe
competentauthorities,orbecausethoseauthorities usedinaccurateorin­
completeinformation,particularly asregardsthenature,quantity,value,
originor.end-useofthegoodsinquestion;whereas,becauseoftheessen­
tiallyeconomicnatureofthe.importdutiesorexportdutiesinforceinthe
Community,thefailuretocollectthecorrectdutieshasprejudicial conse­
quencesfortheCommunityeconomy;whereasitisthereforejustifiedtopermit
thecompetentauthoritiestoundertaketherecoveryofthedutiesremaining
due,whentheyestablishsubsequentlythatsuchanerrorhasbeenmade;

-?-
I'hereasthepostclearancecollectionofimportdutiesorexportdutiesin­
volvessomedegreeofprejudicetothecertaintywhichpersonsliablefor
paymenthavetherighttoexpectfromofficialsetswithpecuniaryconsequences;
whereas -itisthereforeappropriatetolimitthepossiblescooeofactionof
thecompetentauthoritiesintin'sfieldbyfixingatime-limitafterwhichthe
originalpaymentoftheimportdutiesorexportdutiesmustbeconsideredas
definitive;whereasthisrestriction onactionbythecompetentauthorities
cannotapply.whereatthstimeofthecustomsclearanceofthegoodstheautho­
ritieshavebeenunable,onaccountoffraudulentaction,todeterminetheexact
amountoftheimportdutiesorexportduties;whereas,however,thetakingof
actionforpostclearancecollectionisundernocircumstances justifiedwhere
thecriminalcalculationofimportdutiesorexpertdutieshasbeenestablished
onthebasisofinformationdeterminedbythecompetentauthorities themselves
orexpresslyrecognizedbythemascomplyingwiththatdeclaredbytheperson
liableforpayment,whenthelatterhbdactedingoodfaithandhadcomplied-'---j
inallrespectswiththerulesinforceforcompletinghiscustomsdeclaration;
ν
Whereasthereisnotechnicaloreconomicreasontogrant,inrespectofthe
amountsofimocrtdutiesorexportdutiestobecollectedafterclearance,the
facilitiesprovidedforintheCouncilDirectiveontheharmonization ofpro­
visionslaiddownbylaw,regulationoradministrative actionconcerningdeferred
paymentofimportdutiesorexportduties(1);whereas,however,amountssubse­
quentlycollectedbythecompetentauthorities shouldbeexemptfrominterest
onoverduepayments,whenthenon-collection ofthe"amounts "of'inorfduties'orex­
portdutieslegallydueisattributabletoanerroron-thepartofthese
authcritirs;
'-'hereasitdoesnotappeartoboworthwhiletoundertakethepostclearance
collectionofamountsof5unitsof'accountorless;
••m/mmm
(1)O.J.NoC198,29.S.1975,p.ó.

Whereaspostclearancecollection :ofthearnountsofimportdutiesorexport
duties,payment ,ofwhichinspot-beanrequiredofthepersonliableforpayrent
whenthego<»dswerecleared-fromcustoms,presupposes nrevisionofthe'esta­
blishedentitlerientofownresourceswithinthemeaningofArticle2(2)of
Council .regulation.(SECyEuraton,.ECSC)No2/71of2January1971implementing
theDecisionof-?1April-1970onthereplacement offinancialcontributions from
MemberStatesbytheCommunities *ownresources(1);whereastheestablishment
ofpreciseCommunityprovisionsinthisrespectallowsbettercontrolofthese
ownresources;
whereastheprovisionsofthisRegulationareconcernedwithpostclearance
collectionofthedifferentimportdutiesandexportdutieswhethertheyresult
fror.theapplicationofthecommonagricultural policyorfromtheapplication
oftheprovisionsoftheTreatyrelatingtothecustomsunion;whereas,asfar
asthissecondaspectisconcerned,theprovisionsoftheTreatydonotconfer
ontheinstitutions ,oftheCommunitiesthepow^rto-adeptbindingprovisions
inrespectofthesubsequentrecoveryofimportdutiesorexportduties;whereas
itthereforeappearstobenecessarytobasetheprovisionsofthisRegulation
onArticle235,. ' .'
HASADOPTEDTHISREGULATION : ''
(1)O.J.NoL3,5.1.1971,p.1.

Artie1.01
1.This::eguUticnshall,determinetheconditionsunderwhichthecoirnetent
Authoritiesshallundertakepostclearanceccllectionoftheamountot
iroortdutiesorexportdutiesforwhich,forwhateverreason,payment
hasnotbeenrequiredofthepersonliableforpaymentongoodsdeclared
foracustomsprocedureinvolvingtheobligationtopaysuchduties.
2.ForthepurposesofthisRegulation :
a)Ireportdutiesmeanscustomsdutiesendchargeshavingequivalenteffect
andagricultural leviesandotherimportchargeslaidtiovjnwithin
theframeworkofthocommonagricultural policy,orofspecificarrange­
mentsapplicable,pursuanttoArticle235oftheTreaty,tocertaingoods
resultingfromtheprocessingofagricultural products.
^fxi-'01"*dutiesrceansagricultural leviesandetherexportchargeslaid
cownwithintheframeworkofthecommonagricultural policy,orc-fspe­
cificarrangements applicable,pursuanttoArticlet.35oftheTreaty,to
certaingoodsresultingfromtheprocessingofagricultural products.
c)Entryintheaccount .,,meanstheofficialactbyuhichtheamountofthe
importdutiesorexoortdutiestobocollectedbythecompetentauthori­
tiesisdulydotorri.ineci. :
article?•
'"henthecompetentauthoritiesfindthatallorpartoftheamountofimport
dutiesorexportdutieslegallydueongoodsenteredforacustomsprocedure
-involvingtheobligationtopaysychduties,hasnotbeenrequiredofthe
personliableforpayment,theyshalltakeactiontorecoverthedutiesnot
collected.Thisactionmustbetakenwithinaperiodexpiringon31
Decemberofthethirdyearfollowingthatduringwhichyaseffectedtheentry-i
theaccountoftheamountsoftheimportdutiesorexportdutiesoriginally
calculated,or,wherethereisnoentryintheaccount,<jliringwhich•
thecustomsdebtrelatingtcthegoodsinquestion,originated.

Article3
Whereitisdeterminer 1thatfraudulentactioncausedthecompetent
authorities tobeunabletodeterminetheexactamountoftheimnortduties
orexportdutieslegallydueonthegoodsinouestion/theperiodlaiddown
inArticle?.shallnotapnly.
Underthesecircumstances /thecompetentauthoritiesshalltake
actionforcollectioninaccordancewiththeprovisionsinforceinthis
resnectintheriemfc-erStates.
Article4
Theactiononpostclearancecollectionshallbetakenbythe
competentauthorities,subjecttotherelevantprovisionsinfnrce,
againstthenaturalorlegalpersonsresponsible,whetherin3principal
orinasubsidiarycapacity,forthepaymentoftheimportdutiesor
exportdutiesonthegoodsinquestion,oraoainsttheirleaalsuccessors.
Artiele5
1.Moactionmaybeinitiatedbythecompetentauthoritiesfor
postclearancecollection wheretheamountoftheimportdutiesor
exportdutiesalthoughsubsequently foundtobelowerthantheamount
whichwaslegallydue,hasbeencalculated ,onthebasisofinformation
determined bythecompetentauthorities themselvesorrecognized by
themasbeinginaccordancewiththeirrequirements,whereitis
establishedthatthedeclaranthadactedingoodfaithandhadcomplied
withalltheprovisionslaiddownintherulesinforceconcerninghis
declaration ..
Theaboveparagraphshallnotapplyinthscaseofmaterialor
copyingerrorsaffectingtheamountofinportdutiesorexportduties
legallydue.
2.Forthepurposesofthefirstsubparagraph ofparagraph 1,elements
oftaxationshallbeconsideredtoberecognized bythecompetent
authorities asbeinginaccordancewiththeirrequirements,where,
afterhavingbeencheckedbythen,eitheronthebasisofdocuments
accompanying thedeclaration,oronthebasisofaphysicalexamination
ofthegoods,theyarethesubjectinthedeclarationitselfofan
expressindicationbythesaidauthorities whichformallyconfirmsthe
detailsofthatdeclaration asregardstheelementsoftaxation.
.uherethephysicalexamination concernsonlypartofthegoods,
recognition bythscompetentauthoritiesthatthedeclarationisin
accordancewiththeirrequirements,shallbelimitedtothepart
effectively examined.

Article(
Theprovisionsadoptee!fortheaoplication oftheCouncilDirective
of........ontheh'rinonizationofprovisionsLaiddownbyIsw,regulation
oradministrative fictionconcerningdeferredpeyaentofimportdutiesorex­
portduties(1)shallnetapplyinrespectoftheamountstobecollected
underArticle2.
Article?
'.'herethenon-collection ofthsanountsofimportdutiesorexport
dutiesLegallydueisattributable tornerrorinsdebythecorpetentauthori­
ties^nointerestonoverduepaymentsshallbechargedonpostclearancecol­
lection.
Articleo
Noactionshallbetc?kenforthepostclearancecollectionofimport
dutiesorexportdutieswhentheamountinvolvedislessthan5unitsof
account.
Her'berStatesnayroundupordowntheamountresultingfron
theconversionintotheirnationalcurrencyofthefiguregivenintheabove
subparagraph .
Article9
TrrsRegulationshallenterintoforcethreemonthsfollowingthe
dateofitspublication intheOfficialJournaloftheEuropeanCommunities.
ThisRegulationshallbebindinginitsentiretyanddirectlyappli­
cableinallMeciberStates.
Doneat.Brussels
FortheCouncil
ThePresident
(1)O.J.NoC19S,29.r.1975,p.6.