No C 197/16 Official  Journal  of the  European  Communities 23. 8. 76 
2.4.3.  No  definition  is given  of the  'moment' 
when  goods  are  'entered  for  free  circulation'.  The 
meaning  of this  term  is particularly  uncertain  in 
cases  where  registered  importers  make  use  of 
'omnibus  declarations',  which  make  it possible  to 
postpone  the completion  of written  declarations. 
2.5. Article  6 (I) 
2.5.1.  Many  Member  States  have  a special 
procedure  under  which  goods  may  be transported 
directly  to the places  where  they  are to be used. 
2.5.2.  The  second  paragraph  of Article  6 (1) 
should  thus  be amended  to read  as follows: 
' . .. in transit  before  arrival  at the  place  where 
they are entered  for free  circulation'. 
2.6. Article  7 
2.6.1.  In  connection  with  paragraph  3 (a),  the 
Committee  would  draw  attention  once  again  to the 
problem  which  may  arise  when  registered  importers 
make  omnibus  declarations. 
2.7. Article  9 
2.7.1.  Article  6 already  contains  the conditions  set 
out in paragraph  (b).  If it is considered  necessary  to 
be specific  on this  point,  then  the Committee  would 
propose  the insertion  of a new  Article  9 (a),  which, 
in order  to avoid  any  ambiguity,  would  be worded 
as follows: 
'Article  9 (a) 
Import  duties  shall  likewise  not  be repaid  or 
remitted  in respect  of goods  which  have  been  put into free  circulation  in pursuance  of a contract  of 
sale the  terms  of which,  and  in particular  the 
selling  price,  had  been  drawn  up in the light  of 
the defective  nature  of the goods.' 
2.8. Article  11 
2.8.1.  The  Committee  wonders  whether  the  long 
list of special  circumstances  is necessary,  bearing  in 
mind  the  more  general  provisions  set  out  in 
Article  14. 
2.9. Article  14 
2.9.1.  The  Commission  could  issue  an 
implementing  Regulation  clarifying  this  Article.  The 
implementing  Regulation  would  define  the  term 
'negligence'.  It  should  be  noted  that  the 
straightforward  error  to which  the  proposal  refers 
could,  depending  on the  Member  State  and  the 
current  state  of the law,  be regarded  as 'negligence'. 
2.10.  Article  23 
2.10.1.  The  Committee  proposes  the insertion  of a 
new paragraph  3  stating  that,  pending 
implementation  of Article  23 (2),  Member  States' 
own existing  rules  and  rules  subsequently  introduced 
by Member  States,  are to remain  in force  if they  do 
not contravene  the present  proposal. 
Done  at Brussels,  25 May  1976. 
The Chairman 
of the Economic  and  Social  Committee 
Henri  CANONGE 
Opinion  on the  proposal  for  a Council  Directive  on the  approximation  of the  laws 
of the  Member  States  relating  to the  measures  to be taken  against  the  emission  of 
pollutants  from  diesel  engines  for use in wheeled  agricultural  or forestry  tractors 
The text  referred  to the  Committee  has  been  published  in Official  Journal  of the 
European  Communities  No  C 10 of 15 January  1976,  page  2. 
A. LEGAL  BASIS  FOR  THE  OPINION 
On 22 December  1975,  the  Council  referred  the  abovementioned  proposal  to the 
Economic  and  Social  Committee  in accordance  with  Article  100  of the  Treaty 
establishing  the European  Economic  Community. 
23. 8. 76 Official  Journal  of the  European  Communities No C 197/17 
B. OPINION  OF THE  ECONOMIC  AND  SOCIAL  COMMITTEE 
The Economic  and  Social  Committee  prepared  its opinion  on the  above  matter  at its 
139th  plenary  session,  held  in Brussels  on 25 and  26 May  1976. 
The full  text  of the opinion  is as follows: 
THE  ECONOMIC  AND  SOCIAL  COMMITTEE, 
Having  regard  to  Article  100  of  the  Treaty 
establishing  the European  Economic  Community, 
Having  regard  to the request  for an opinion  made  by 
the Council  of the  European  Communities  on 22 
December  1975, 
Having  regard  to the decision  taken  by its Bureau  on 
27 January  1976,  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  at its 
meeting  on 5 May  1976, 
Having  regard  to the  report  submitted  by  the 
Rapporteur,  Mr Masprone, 
Having  regard  to the discussions  at its 139th  plenary 
session,  held  on 25 and  26 May  1976  (meeting  of 25 
May  1976), 
HAS  ADOPTED  THE  FOLLOWING  OPINION 
by a unanimous  vote: 
1. The  Committee  approves  the  proposal,  subject 
to the comments  set out below. 
2. The  purpose  of the draft  Directive  is to control 
atmospheric  pollution  by wheeled  agricultural  and 
forestry  tractors  (not  just  the  pollution  they  cause 
during  travel  on roads,  which  never  accounts  for 
more  than  a very  limited  proportion  of their  total 
mileage),  without  making  it necessary  for the tractor 
industry  to devise  and  make  complicated,  costly 
modifications  to its models.  The  proposed  provisions 
are on the whole  less  onerous  than  those  of Directive 
72/306/EEC  on diesel  motor  vehicles  which  are  also designed  to reduce  atmospheric  pollution.  The  sole 
difference  lies  in the  test  requirements,  which  in 
certain  cases  have  been  modified  to cater  for  the 
special  uses  to which  agricultural  and  forestry 
tractors  are put. 
3. The  Committee  therefore  considers  that 
agricultural  and  forestry  tractors  which  are  partly 
used  for  non-agricultural  and  non-forestry  purposes 
should  — in so far as the  emission  of pollutants  is 
concerned  — be subject  to the  requirements  laid 
down  in Directive  72/306/EEC,  and  be deemed  to 
satisfy  the  present  draft  Directive  if they  satisfy 
Directive  73/306/EEC.  Article  2 of  the  draft 
Directive  should  accordingly  be amended  to read: 
'Article  2 
1. No Member  State  ... in Annexes  I, II, III, IV 
and VI of the present  Directive. 
2. No  Member  State  may  refuse  to grant  EEC 
type-approval  or national  type-approval  of a 
tractor  on the  ground  that  pollutants  are emitted 
by the  diesel  engine  which  drives  the  tractor,  if 
the tractor  satisfies  the requirements  laid  down  in 
Annexes  I, II, HI, IV and  VI of Directive  72/306/ 
EEC  of 2 August  1972.' 
4. In  the  Section's  report,  various  comments  are 
made  of a technical  nature  on the  Annexes  to the 
draft  Directive.  It calls  upon  the  Council  and  the 
Commission  to give  these  careful  consideration. 
Done  at Brussels,  25 May  1976. 
The Chairman 
of the Economic  and  Social  Committee 
Henri  CANONGE