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: 
16. 4. 84 Official Journal of the European Communities No C 103/3 
THE ECONOMIC AND SOCIAL COMMITTEE, 
Having regard to the request made by the Council 
of the European Communities on 23 December 
1983 for an 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-commer­
cial character within the Community, 
Having regard to the decision taken by its Bureau 
on 24 January 1984, 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 adopted by the Sec­
tion for Industry, Commerce, Crafts and Services at 
its meeting on 8 February 1984, 
Having regard to the oral report of the rapporteur, 
Mr Flum, 
Having regard to the discussions at its 215th plenary 
session held on 29 February 1984 and 1 March 1984 
(meeting of 29 February 1984), 
HAS ADOPTED THE FOLLOWING OPINION 
unanimously: 
1. General comments 
1.1. The Committee welcomes the proposal to 
extend further the tax-relief system applicable to 
small consignments which are sent from one private 
individual to another. 
The proposal will benefit personal and family con­
tacts by breaking down the Community's internal 
frontiers more — an aim which deserves our sup­
port. 
Done at Brussels, 29 February 1984. Cultural exchanges between individuals in different 
countries of the Community can also be fostered if 
they are allowed to send each other small consign­
ments without having to pay turnover taxes and/or 
excise duties. 
1.2. The Committee welcomes the fact that small 
consignments of newspapers, reviews, brochures and 
books are also to qualify for tax relief. The proposal 
put forward in this connection for the tax-free 
import of small consignments worth no more than 
22 ECU meets with the Committee's approval. 
1.3. During its discussion the Committee also 
examined to what extent competition might be dis­
torted by the provisions. 
The danger of this happening has been rejected un­
equivocally by the Commission in the light of past 
experience and considering that the small consign­
ments in question may only be sent from one pri­
vate individual to another. 
1.4. The Committee welcomes the proposed auto­
matic adjustment each year of the level of tax relief. 
It wonders whether ground rules could not be estab­
lished now for making index-linked adjustments 
beyond the planned four-year period. There would 
then be no need to re-open this dossier time and 
time again simply because an adjustment has to be 
made. 
1.5. The Committee would be pleased if the Com­
mission were to give some thought to harmonizing 
the allowances granted to travellers and the tax 
relief on consignments of personal effects. 
The rules and regulations affecting the personal 
freedom of the Community's citizens should be 
practical and comprehensible. 
The Chairman 
of the Economic and Social Committee 
Francis CEYRAC