12. 10. 88 Official Journal of the European Communities No C 265/9 
Proposal for a Council Regulation (EEC) temporarily suspending import duties on certain 
weapons and military equipment 
COM(88) 502 final 
(Submitted by the Commission to the Council on 29 September 1988) 
(88/C 265/09) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 28 
thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European 
Parliament, 
Whereas in the Single European Act the High 
Contracting Parties expressed their determination to 
maintain the technological and industrial conditions 
necessary for their security and to work to that end both 
at national level and, where appropriate, within the 
framework of the competent institutions and bodies; 
Whereas the Community is based upon a customs union 
which requires the application of a common customs 
tariff in relations with third countries; 
Whereas the common customs tariff is designed to 
provide Community manufacturers with a fair basis for 
competition amongst themselves and with foreign 
suppliers and it is essential that the said tariff be applied 
to all imports of goods from third countries unless 
specific Community measures provide otherwise; 
Whereas it is in the interests of the defence of the 
Community as a whole that Member States should be 
enabled to procure for the use of their armed forces the 
most technologically advanced and suitable weapons and 
military equipment and that Community manufacturers 
should be able to meet the greater part of these needs; 
whereas it is compatible with the interests of the 
Community that certain of these weapons and equipment 
may be imported free of import duties; whereas it is 
appropriate to luspend the charging of import duties on 
such weapons and equipment and to this end a common 
list of duty suspensions for weapons and military 
equipment should be established; whereas uniform 
measures are required for the purpose of creating the 
single market; 
Whereas it is necessary to lay down conditions for the 
granting of the benefit of the suspension of duties; 
whereas a declaration by the competent authority of the 
Member State for whose forces the weapons or military 
equipment are destined would constitute an appropriate 
guarantee that these conditions are fulfilled; whereas the 
declaration should be given in the form of a certificate; 
whereas it is appropriate to specify the form which such 
certificates must take; Whereas it is necessary that the Member States should 
provide information on the amount of import duties 
foregone as a result of the application of this Regulation, 
having due regard to the requirements of military 
security; 
Whereas it is necessary to provide procedures for the 
application of this Regulation; 
Whereas it is appropriate that the Commission should 
make a report on the working of this Regulation after an 
initial period, 
HAS ADOPTED THIS REGULATION: 
Article 1 
1. This Regulation lays down the conditions for the 
suspension of import duties on certain weapons and 
military equipment imported from third countries. 
2. Imports of weapons and military equipment not 
covered by this Regulation shall continue to be subject to 
the appropriate duties of the common customs tariff. 
Article 2 
1. The autonomous duties of the common customs 
tariff applicable to imports of the goods listed in Annex I 
shall be suspended at 0 %. 
2. Such duties shall also be suspended at 0 % for: 
(a) parts, components or sub-assemblies imported for 
incorporation in or fitting to goods included in the 
list in Annex I or for the repair, refurbishment or 
maintenance of such goods; 
(b) goods imported for use in the manufacture and 
testing of goods included in the list in Annex I. 
Article 3 
1. Entry for free circulation of goods for which the 
benefit of a duty suspension under the provisions of 
Article 2 is claimed shall be accompanied by a certificate 
issued by the competent authority of the Member State 
for whose armed forces the goods are destined. The 
certificate shall be in the form set out in Annex II and 
shall be submitted to the customs authorities of the 
importing Member State together with the goods to 
which it refers. 
No C 265/10 Official Journal of the European Communities 12. 10. 88 
2. The competent authority issuing the certificate shall 
notify the customs authorities of its Member State of any 
diversion of goods from military use to civil use. 
3. In case of such diversion, the competent authority 
pay the import duties applicable to the goods in asc ui )uui uivciaiun, unc cui 
shall pay the import duties applicable 
question 
Article 4 
1. Each Member State shall communicate to the 
Commission the name of the authority which is 
competent to issue the certificate referred to in Article 3 
together with a specimen of the stamp used by the said 
authority. The Commission shall forward this infor­
mation to the customs authorities of the other Member 
States. 
2. Each Member State shall take such measures as 
may be necefssary for the application of this Regulation. 
3. Where the goods are entered for free circulation 
in a Member State other than that in which the 
certificate was issued, a copy of the certificate shall be 
forwarded by the customs authorities of the importing 
Member State to the customs administration of the 
Member State whose competent authority issued the 
certificate. Article 5 
1. The Member States shall communicate to the 
Commission all relevant information concerning the 
application of this Regulation. 
2. They shall also transmit to the Commission no later 
than three months after the end of each calendar year 
information on the total amount of import duties 
foregone in respect of goods imported under the 
provisions of this Regulation. The information shall be 
provided in such form as may be necessary to avoid the 
disclosure of military secrets. 
Article 6 
The Commission shall, on the basis of the information 
referred to in Article 5, report to the European 
Parliament and the Council before 31 December 1990 on 
the operation of this Regulation and shall make such 
proposals as it may deem appropriate for the period after 
the expiry of this Regulation. 
Article 7 
This Regulation shall enter into force on 1 January 1989. 
It shall apply until 31 December 1991. 
This Regulation shall be binding in its entirety and 
directly applicable in all Member States. 
ANNEX I 
LIST OF WEAPONS AND MILITARY EQUIPMENT ON WHICH IMPORT DUTIES ARE 
SUSPENDED 
CN-code 
ex 8710 00 00 
8802 11 90 
8802 12 90 
8802 20 90 
8802 30 90 
8802 40 90 
ex 9306 90 10 Description 
Tanks and other armoured fighting vehicles, motorized 
Helicopters, of an unladen weight not exceeding 2 000 kg 
Helicopters, of an unladen weight exceeding 2 000 kg 
Aeroplanes and other aircraft, of an unladen weight not exceeding 2 000 kg 
Aeroplanes and other aircraft, of an unladen weight exceeding 2 000 kg but not 
exceeding 15 000 kg 
Aeroplanes and other aircraft, of an unladen weight exceeding 15 000 kg 
Bombs, grenades, torpedoes, mines and missiles 
12. 10. 88 Official Journal of the European Communities No C 265/11 
ANNEX II 
CERTIFICATE FROM COMPETENT AUTHORITY 
EUROPEAN COMMUNITY 
1. Exporter (Full name and address including country) 
2. Importer (Full name and address including Member State) 
4. Consignee (Full name and address including Member State) No CERTIFICATE 
FOR MILITARY EQUIPMENT 
ORIGINAL 
3. ISSUING AUTHORITY (preprinted) 
NOTES 
A. The original and a copy of this certificate must be presented in support of the entry for free circulation of the goods. 
B. The customs office concerned must keep the copy of this certificate, endorse the original and send it back to the issuing 
authority. 
5. Marks and numbers — Number and kind of packages — General description of goods 6. Commodity code 
7. Quantity (') 
5. Marks and numbers — Number and kind of packages — General description of goods 6. Commodity code 
7. Quantity (') 
5. Marks and numbers — Number and kind of packages — General description of goods 6. Commodity code 
7. Quantity (') 
5. Marks and numbers — Number and kind of packages — General description of goods 6. Commodity code 
7. Quantity 
CUSTOMS ENDORSEMENT: 
Number and date of entry for free circulation: 
Name of customs office: 
Place and date: 
Signature of customs officer: 
Stamp: 
(') Gross mass (kg) or number of items. 9. Last day of validity Day Month Year 
10. This is to certify that the goods described above are for the 
exclusive use of the armed forces of (Member State). 
Place and date: 
Signature of authorized person: 
Stamp: