ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(82)416
Vol.1982/0138

Disclaimer
Conformément aurèglement(CEE,Euratom)n°354/83duConseildu1erfévrier1983
concernantl'ouvertureaupublicdesarchiveshistoriquesdelaCommunauté économique
européenne etdelaCommunauté européenne del'énergieatomique(JOL43du15.2.1983,
p.1),telquemodifiéparlerèglement(CE,Euratom)n°1700/2003du22septembre2003
(JOL243du27.9.2003,p.1),cedossierestouvertaupublic.Lecaséchéant,lesdocuments
classifiésprésentsdanscedossierontétédéclassifiés conformément àl'article5dudit
règlement.
Inaccordance withCouncilRegulation(EEC,Euratom)No354/83of1February1983
concerningtheopeningtothepublicofthehistoricalarchivesoftheEuropeanEconomic
Community andtheEuropeanAtomicEnergyCommunity (OJL43,15.2.1983,p.1),as
amendedbyRegulation(EC,Euratom)No1700/2003of22September2003(OJL243,
27.9.2003,p.1),thisfileisopentothepublic.Wherenecessary,classifieddocuments inthis
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),istdieseDateiderÖffentlichkeit zugänglich.Soweit
erforderlich,wurdendieVerschlusssachen indieserDateiinÜbereinstimmung mitArtikel5
dergenanntenVerordnungfreigegeben.

COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(82)416 final
Brussels,5July1982
yProposalfora
^*»DIRECTIVECOUNCILDIRECTIVE
^^implementation ofArticle
harmonization»ofrprovisionsjconcerningttheimplementation ofArticle18ofDirective69/73/EEC
ontheharmonization of.provisionslaiddownbyLaw,regulationor
\\administrative actioninrespectofinwardprocessing
(submittedtotheCouncilbytheCommission )
C0M(82>416final

A
EXPLANATORY MEMORANDUM
1.Article18ofCouncilDirective69/73/EEContheharmonisation ofprovisions
laiddownbylaw,regulationoradministrative actioninrespectofinward
processingprovidesthattheCouncilsh&Iiprepare,onaproposalfromthe
Commission ,alistofcompensating productsandintermediate productswhich,
whenputonthemarketshall,bywayofderogationfromtheprovisionsof
Articles16and17,besubjecttoapplicationofcustomsduties,chargeshaving
equivalenteffectoragriculturalleviesappropriatetothemandnettothose
appropriatetotheimportedgoods,
2.Thisformoftaxationappliedtothesesecondaryproductsresultingfrom
workingorprocessinghelpstoestablishthemostfavourableconditionsfor
exportationofothercompensating productsbyenablingthetotalcostsofthe
processingoperationtobereduced.
3.ItisinfactappliedthroughouttheCommunitytoscrapandwastefrom
processinginaccordancewithCouncilDirective73/S2/EECof26March1973.
Asregardstheothersecondarycompensating productsthisformoftaxationis
notyetharmonisedatCommunitylevel.Article35ofDirective69/73/EEC
allowstheMemberStatestomaintain,forthetimebeing,theirtaxation
regulationsinthisareauntilprovisionsinaccordancewithArticle18are
applied.
Conclusion
Theobjectofthepresentdirectiveistoachieveharmonisation withinthisfield,as
providedforinArticle18ofDirective69/73/EEC,byestablishingalistofproduct:,
which,whenputonthemarket,aresubjecttotheapplicationofcharges
appropriatetothem.Thislistalsoincorporates scrapandwastewhicharethe
subjectofDirective73/82/EECwhichitisintendedshouldberepealed.
Inviewoftheurgencyofapplyingthislist,andinaccordancewiththe1982
programmefortheattainmentofthecustomsunion,inparticularAnnexI,point
ft.8,theCommission issendingthepresentproposaltotheCouncil,eventhough
theregulationconcerninginwardprocessinghasnotyetbeenadopted.
AlthoughtheopinionsoftheEuropeanParliamentandtheEconomicandSocial
Committeeareoptional,theCommissionfeelsthattheseconsultations are
advisable.

-2-
Proposalfora
COUNCILDIRECTIVE
concerningtheimplementation ofArticle18ofDirective69/73/EEConthe
harmonization ofprovisionslaiddownbylaw,,regulationoradministrative
actioninrespectofinwardprocessing
THECOUNCILOFTHEEUROPEANCOMMUNITIES,
HavingregardtotheTreatyestablishing theEuropeanEconomicCommunity,
HavingregardtoCouncilDirective69/73/EECof4March1969ontheharmonization
ofprovisionslaiddownbylaw,regulationoradministrative actioninrespectof
1inwardprocessing,andinparticularArticle18thereof,
HavingregardtotheproposalfromtheCommission,
HavingregardtotheopinionoftheEuropeanParliament,
HavingregardtotheopinionoftheEconomicandSocialCommittee,
Whereasrulesforthetaxationofscrapandwastefromprocessingcarriedoutunder
2theinwardprocessingarrangements wereadoptedunderCouncilDirective73/82/EEC;
whereasexperiencehasshowntheadvisability ofreplacingthatdirectiveanddrawing
upalistofproductswhichmaybenefit,undercertainconditions,fromtheprovision
ofArticle18ofDirective69/73/EEC,
HASADOPTEDTHISDIRECTIVE :
OJNoL58,8.3.1969,p.1
20JNoL106,20.4.1973,p.7.

-3-
Article 1
ι
1.Wherethescrap,wasteandresiduesandtheothercompensating orintermediate
productswhichappearincolumn2ofthelist.containedintheAnnexandwhich
resultfromtheprocessingoperations shownincolumn3ofthistextare
releasedintofreecirculation inaccordancewiththeconditionssetoutin
Articles14and15ofDirective69/73/EEC,theyshallbetaxedbythe
applicationofthecustomsduties,chargeshavingequivalenteffectandagri­
culturalleviespertainingtothematthetimewhentheyarereleasedintofree
circulation inthecustomsterritoryoftheCommunity.
2.Paragraph 1shallalsoapplytothetaxingofscrap,wasteandresiduesother
thanthoseappearingincolumn2oftheIi-stcontainedintheAnnex.The
competentauthoritiesshallinformtheCommissionofthecaseswherethis
paragraphisapplied.SuchinformationshallbeexaminedbytheCommitteeon
InwardProcessing.
3.Tobenefitfromtheprovisionsofparagraph 1,thequantityofcompensating
productsinquestionmaynotexceedproportionally thequantityofother
compensating productsexported.
Article2
Directive73/82/EECisherebyrepealedfrom1January1983.
Article3
TheMemberStatesshalltakethemeasuresnecessarytocomplywiththis
Directivenotlaterthan-1January1983.
Article4
ThisDirectiveisaddressedtotheMemberStates.
DoneatBrussels FortheCouncil
ThePresident

Η
ANNEX
Listofcompensating productstowhichArticle18ofDirective69/73/EEC
applieswhentheseproductsarereleasedforfreecirculation
NumberTariffheadinganddescription
''.ofthecompensating productsProcessingoperationsfrom
whichtheyresult
1 2 •3
1.exchap.2Ediblemeatoffals Anyworkingorprocessing
2.ex02.01Off-cutsfromoperations
shownincolumn3Cuttingmeatfromanimalsof
chapter1intoportions
3.ex03.01Off-cutsfromoperations
shownincolumn3Sawingfrozenfilletblocks
H.
Iex04.01AIWhey Processingfreshmilk
5.exO4.02AIWheyinpowder,notcontain­
ingaddedsugarManufacture oflactosefrom
concentrated whey
6.ex04.05AUn-fertilized eggs Incubationandhatchingofday-old
chicks
7-05.02 Pigs',hogs'andboars'bristles
orhair;badgerhairandother
brushmakinghair;wasteofsuch
bristlesandhairAnyworkingorprocessing
8.05.03 Horsehairandhorsehairwaste,
whetherornotputuponalayer
orbetweentwolayersofother
materialAnyworkingorprocessing
9.05.04 Guts,bladdersandstomachs
ofanimals(otherthanfish)
wholeandpiecesthereofSlaughteringanimalsofchapter1
10.05.05 Fishwaste Anyworkingorprocessing^
11.ex05.07ΒPowderandwasteoffeathers
orpartsoffeathersAnyworkingorprocessing
12.05.08 Bonesandhorn-cores,unworked,
defatted,simplyprepared(but
notcuttoshape),treatedwith
acidordegelatinised ;powder
andwasteoftheseproductsAnyworkingorprocessing

13.ex05.09Horns,antlers,hooves,nails,
clawsandbeaks,unworkedor
simplypreparedbutnotcutto
shape,andwasteandpowderof
theseproducts;whaleboneand
thelike,uncookedorsimply
preparedbutnotcuttoshape
andhairandwasteofthese
products
14.ex05.12Powderandwasteofshellsf
15.ex05.1^Animalproducts,fresh,chilled
orfrozenorotherwiseprovi­
sionallypreserved,ofakind
usedinthepreparationof
Pharmaceutical products
16.ex05.15BHeads
17•ex05.15BBlood
,18.ex05.15BEggshells
19.ex05.15BIIScrapsofrind.
20.ex09.01ABrokencoffee
21.09.01BHusksandskins
22.ex09.02BTeapowder
23.10.06BIIIBrokenriceAnyworkingorprocessing
Anyworkingorprocessing
Slaughtering andcuttinganimalsof
chapter1
Slaughtering andcuttinganimalsof
chapter1
Slaughteringanimalsofchapter1
Separatingeggsfromshells
Skinningofpigmeat
Workingorprocessingrawcoffee
Roastingrawcoffee
Workingorprocessingrawtea;
puttingintotea-bags
Workingorprocessingofrice
includingmalting\
24*exll.02B Grains,nototherwise
workedthankibbled
25.11.02GGermofcereals
26.11.09 Wheatgluten,whetheror
notdriedWorkingorprocessingcerealsby
milling,includingmalting
Workingorprocessingcerealsby
milling,includingmalting
Workingorprocessingwheatby
milling,.
27.15.01A
28.-ex15.02Lardandotherpigfat
Fatsofbovinecattle,
sheeporgoatsSlaughteringswin$cuttingand
boning;renderingbacon
Slaughteringbovinecattle,sheep
orgoats,cutiingandboning .
29.ex15.04Fishoils Processingfishintofillets

30.15.06 Otheranimaloilsandfats
51.ex15.07DMaize(germ)oil
ïlb)2aa)
52.ex15.07DII
33.ex15.lOResidues fromrefining
Industrialfattyacids,acid
oilsfromrefiningRemovingfatfromstags'shoulders
Processingmaize
Refiningcrudevegetableoils
1.Refining .aniraalandvegetable
oilsandfats
34.15.10A
35.ex15.11
36.15.17Β
37.
38.ex17.02B
IIb)
17.03Stearicacid
Glycerol
Residuesresultingfromthe
treatmentoffattysubstances
oranimalorvegetablewaxes
t
wastefromstarchsugar
Molasses2.Bleaching,de-acidifying and
hardeningproductsunder1
Manufacturing erucicacid
1.Refiningcrudevegetableoils,fats
frombonesandfatsfrom
carcasses;
2.Bleaching,de-acidifying and
hardeningproductsunder1
Anyworkingorprocessing
Processingmaizeintoglucose
Processingsugars
39.18.02
40.ex21.06
41.ex22.09AAnyworkingorprocessing
42.Chap.23
43.ex2*f.01
44.ex25.26
45.26.02Producing
barley .beerfrommaltedCocoashells,husks,skins
andwaste
Naturalyeasts
Headsandtailsfromdistilla­
tion(undenaturedethylalcohol
ofanalcoholicstrenghtof
lessthan80%Vol)anddistil­
ledwine(headsandtailsfrom
distillation,unconcentrated )
ResiduesandwastefromthefoodAnyworkingorprocessing
industries;preparedanimal
fodderDistillingcrudeethylalcohol
frommolassesorwine
Ri"bs,stalksandwastefrom
tobacco
Micawaste
Slag,dross,scalingsand
similarwastefromthe
manufacture ofironorsteelManufacturing cigarettes,cigars
orsmokingtobacco»"blendingof
tobacco
Anyworkingorprocessing
•Anyworkingorprocessing

-+-
46,26.03
47,
48,
49,
50.
51.
52.
53.
54.
551.
56,26.04
ex27.05bis
ex27.06
ex27.07
ex27.11BII
27.12A
ex27.13B
27.14
ex28.06
ex28.08Ashandresidues(otherthan
fromthemanufacture ofiron
orsteel),containingmetals
ormetalliccompounds
Otherslagandash,
includingkelp
Gas
Tardistilledfromcoaland
othermineraltars,inclu­
dingpartiallydistilledtars
andblendedtars
Firstrunningsandresidues
fromdistillation
Gasfromdehydrogenation and
othergaseoushydrocarbons
Crudepetroleumjelly
Othermineralwaxes,whether
ornotcoloured
Petroleumbitumen,petroleum
cokeandotherresiduesof
petroleumoilsorofoils
obtainedfrombituminous
minerals
Hydrochloric acid
SulphuricacidAnyworkingorprocessing
Anyworkingorprocessing
Carbonising coal
Carbonising coal
I
Distillingphenols
Manufacturing polystyrenefrom
ethylbenzene
Refiningcrudeparaffin
Anyworkingorprocessing
Anyworkingorprocessing
Manufacturing variouschemical
productsfromfluorspar,
hydrogenfluoride,2.6diisopro-
pylaniline,andfromsilicon
tetrachloride
Manufacturing hydrocarbon
flouridesfromhydrogen
fluoride
5728.13GCarbondioxide
58ex28.14AHSilicontetrachloride
59.28.28CICalciumhydroxide
ex28.38 .Calciumsulphate
AVIII1.Manufacturing beerfrommalted
barley
2.Producingethylalcoholfrom
cereals
Manufacturing silanes,silicones
andtheirderivativesfromsilicon
ProcessingcaiciumcarMdemto
acetyleneandcalciumcyanamide
Processingfluorspar
hydrogenfluoride

*1ex29.01DIToluene Manufacturing acetone,phenolor
polystyrenefromstyreneorcumene
£2ex29.01Otherhydrocarbons
63.29-°2
64.29.03
65_29'.OkAI
66.ex29.08
68,
γΐ38.08ΒHalogenatedderivativesof
hydrocarbons
Sulphonated ,nitratedor
nitrosatedderivatives of
hydrocarbons
Methanol
Ethers,ether-alcohols and
otherproductsfallingwithin
heading29.08
67.ex29.13AHexafluorpropylenic acid
29.14Alia)Aceticacid
69bex29AUAPenicillin,impure(residues
fromsieving)
70ex38.07BDipentene
Rosinspiritsandoils
72.ex38.19AFuseloil
73.ex38.19XCamphoroils
74#ex38.19XResiduesfromfreeingofcaffeine(mixtureofcoffee
wax,crudecaffeineand
water);crudecaffeineManufacturing acetone,phenolor
polystyrenefromctyreneorcumene
Manufacturing productsbasedon
hydrogenfluoride
Manufacturing productsbasedon
hydrogenfluoride
Manufacturing industrialfatty
alcoholsfromcoconutoil
Manufacturing productsbasedon
hydroquinone
Manufacturing productsbasedon
hydrogenfluoride
Manufacturing vitaminsfrom
aceticanhydride
Manufacturing tabletsofpenicilhn-
V-potassium
Manufacturing anhydroperoxide
ofpinene,isobornylacetate ,
camphororcamphenefromalpha­
•pinene ,
Manufacturing rosinsodiumsoaps
androsinpotassium
Manufacturing ethylalcoholofan
alcoholicstrengthofnotlessthan80
%volfromcrudeethylalcoholof
molassesofanalcoholicstrengthof
notlessthan80%vol
Manufacturing camphorfromalpha-
pinene
Freeingcaffeinefromcoffee

1 2 3
75.
76.
77.
78.
79.
80.
81.
82.
83,
84,ex38.19XResiduesofcalcinedgypsum
ex.38.19XMolasses,freedofsugar
ex38.19XSodiumsulphateinsolution
exChap.39Scrapandwastefromworking
andprocessing
ex40.ObWasteandparingsofunhardened
rubberfitonlyfortherecovery
ofrubber
40.15BScrap,wasteandpowderof
hardenedrubber
41.01 Rawhidesandskins
41.09 Paringsandotherwaste,of
leatherorofcompositionor
parchmentdressed leather,not
suitableforthemanufacture
ofarticlesofleather;
leatherdust,powderandflour
43.02BPiecesorcuttingsoffurskins
exChap.44Woodwasteandcuttingsof
wood,includingsawdustManufacturing hydrogenfluoride,
fluoridesandcryolitefromfluorspar
Manufacturing citricacidfrom
whitesugar
Manufacturing oxystearicacidfrom
crudecastoroil
Anyworkingorprocessing
Anyworkingorprocessing
Anyworkingorprocessing
Skinninganimalsofchapter1
Anyworkingorprocessing
Manufacturing furs
Anyworkingorprocessing
85.
86.
87.
88.
89.ex45.01Wastecork
47.02 Wastepaperandpaper.board;
scraparticlesofpaperorof
paperboard,fitonlyforuse
inpaper-making
exsectionXIWovenandknittedfabrics,
finished(so-called"second
choicegoods")withevident
faults)
50.03
53.03Silkwaste(includingcocoons
unsuitableforreeling,silk
noilsandpulledorgarnetted
rags)
Wasteofsheep'sorlambs'wool
orofotheranimalhair(fine
orcoarse),notpulledor
garnettedAnyworkingorprocessing
Anyworkingorprocessing
Workingandprocessing woven
andknitt'edfabricsofall
kinds
Anyworkingorprocessing
Anyworkingorprocessing

-io-
ÎQ53.04
91
92.
93.
94
97.ex5U-.01
ex54.02
55.03
ex56.01
95.56.03
ex57.01
ex57.02
98..ex57.03
99.ex57.04
100.63.02
101.70.01A
10?.71*°^Wasteofsheep'sorlambs'wool
orofotheranimalhair(fineor
coarse),pulledorgarnetted
(includingpulledorgarnetted
rags)
»
Flaxtowandwaste(including
pulledorgarnettedrags)
Ramienoilsandwaste
(includingpulledorgarnetted
rags)
Cottonwaste(includingpulled
orgarnettedrags),not
cardedorcombed
Acrylandviscosefibres
(ofinferiorquality)with
evidentfaults)Anyworkingorprocessing
Waste(includingyarnwaste
andpulledorgarnettedrags)
ofman-madefibres(continuousor
discontinuous ),notcarded,
combedorotherwiseprepared
forspinning
Towandwasteoftruehemp
(includingpulledorgarnetted
ragsorropes)
Towandwasteofmanilahemp
(includingpulledor
garnettedragsorropes)
Towandwaste(including
pulledorgarnettedrags
orropes)fallingunderthis
tariffheading
Wasteoffibres(including
pulledorgarnettdragsor
ropes)fallingunderthistariff
heading
Usedornewrags,scraptwine,
cordage,ropeandcablesand
wornoutarticlesoftwine,
cordage,ropeorcables
Wasteglass(cullet)
Dustandpowderofnaturalor
syntheticpreciousorsemi­
preciousstonesAnyworkingorprocessing
Anyworkingorprocessing
Anyworkingorprocessing
Manufacturing acrylandviscose
textilefibresfromnaphteneor
hydroquinene
Anyworkingorprocessing
Anyworkingorprocessing
Anyworkingorprocessing
Anyworkingorprocessing
Anyworkingorprocessing
Anyworkingorprocessing
Anyworkingorprocessing
Anyworkingorprocessing

"IÔ3.
10.4.
105.
106.
107.
108.
109.71.11
ex73.02C
73.03
ex73.13BI
ex73.15B
ex73.15B
VIIa)l
ex73.15B
VIIb)lGoldsmiths',silversmiths' and
jewellers'sweepings,residues,
lemels,andotherwasteand
scrap,ofpreciousmetal
Residuesfromsieving
ferro-silicium
Wasteandscrapmetalofiron
orsteel2
Anyworkingorprocessing
Manufacturing silicium-tetra -
chlorideandsilicium-dioxide
Anyworkingorprocessing
Cuttingsofsteel,unalloyed,Manufacturing hot-rolledwide
fromthecuttingofhotstripfromingotsorlamitatedbrames
rolledwidestrips : ofunalloyedsteel
Recoverablecuttingsfrom
barsofalloyedsteelManufacturing screws,boltsornuts
frombarsofalloyedsteel
CuttingsofalloyedsteelManufacturing transformersfrom
fromthecuttingofso-called"electrical"sheets
•'electrical "sheets
CuttingsofalloyedsteelManufacturing hot-rolledwidestrip
fromthecuttingofhotfromingotsorlaminatedbrames
rolledwidestrips
110.
111.
112.
113.
«
114.
115.
116.
117.
118.
119.ex74.01Copperwasteandscrap
ex75.01Nickelwasteandscrap
76.01BAluminiumwasteandscrap
77.01BMagnesiumwaste(excluding
shavingofuniformsize)and
scrap
ex77.04ABerylliumwasteandscrap
78.01BLeadwasteandscrap
ex78.0^AIRecoverable wastefromlead
foilscoatedonbothsides
79.01BZincwasteandscrap
ex80.01Tinwasteandscrap
ex81.01ATungsten(wolfram)wasteand
scrap
120ex81.02AMolybdenumwasteandscrap
121.ex81.03ATantalumwasteandscrap
12?.ex81*04Wasteandscrapofother
basemetalsAnyworkingorprocessing
Anyworkingorprocessing
Anyworkingorprocessing
Anyworkingorprocessing
Anyworkingorprocessing
Anyworkingorprocessing
Manufacturing leadfoilscoatedon
bothsidesforphotographical use
fromvinylsheetsandcoatingpaper
Anyworkingorprocessing
Anyworkingorprocessing
Anyworkingorprocessing
Anyworkingorprocessing
Anyworkingorprocessing
Anyworkingorprocessing