ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(74)704
Vol.1974/0110

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COMMISSION OFTHEJEURQEBAN COMMUMTIES
COM(74)704final
Brussels,22May1974
PROPOSAL FORA
REGULATION OPTHECOUNCIL
ontheCustomstreatmentofgoodsimportedfortesting
(submittedto-the-Council-bythe*--Commisssion)
COM174)704final

EXPLA1IAT0RY KUIORANDUH
TheCustomsCooperationCounciladopted,on5June1972,a
Recommendation onthecustomstreatmentofgoodsimportedfortesting.The
provisionsofthisRecommendation ,madeinresponsetoawishexpressedby
theCouncilofEurope,areintended,inparticular,tofurthertheefforts
ofbothpublicandprivateorganisations whichattempttocontrolthe
qualityofgoodsputonthemarket,withaviewtoensuringthatthecon­
sumermaybeaswellinformedaspossible.Itisevidentthattheseorgan­
izations,whicharenon-profitmakingandwhichmostfrequentlypossess
onlymodestfinancialresources,wouldbeappreciablyaidedintheirtask
ifthesampleswhichtheyimport-forpurposesofundergoingtestingwere
subjecttospecialcustomstreatment. 1
However,theRecommendation oftheCustomsCooperation Council
fixesnolimitforthescopeofitsapplication,whichcausestheousto'ms
treatmentwhichitlaysdowntobeapplicabletoallgoodsenteredforfree
circulationforthepurposesoftesting,aslongasthequantitiesimported
donotexceedthosestrictlynecessaryfortesting.
OnthebasisofthisRecommendation ,theCommissionsuggeststhe
applicationofthefollowingCustomstreatment .of-goodsimported^Tor"besting
a)admissionfreeofcustomsduties,chargeshavingequivalenteffect,
agricultural leviesandotherimportchargesongoodsenteredforfree
circulationinordertoundergotesting,andwhichareeitherentirely
expendedduringtesting,orwhicharedestroyedorrenderedcommercially
valuelessoncompletionofsuchtesting;

b)forgoods which retain acommercial value oncompletion oftesting ,
theapplication ofcustoms duties ,charges having equivalent effect ,
agricultural levies andother import charges towhich they would be
liable ifthey were entered forfree circulation inaccordance with
their kind ,quantity andvalue oncompletion ,oftesting .
TheCustoms Cooperation Council further recommends that authoriza *
tion begiven ,where appropriate ,forthegoods tobeabandoned tothe
Crown without incurring expense toit.This proposal foraRegulation makes
provision forthis contingency ,atthesame time leaving theoption of
authorization tothe customs authorities# Itisalso left tothe customs
authorities toprescribe ,depending onthenature ofthetesting ,the
quantities necessary fortesting tobeoarried out ,thetime limit within
which itmust beeffected ,aswell astheformalities required tobe
followed ineach case inorder toensure that thegoods inquestion are
used forthe .purposes specified .
Based inparticular onArticles 43and235oftheEECTreaty ,
this proposal foraRegulation requires theOpinion oftheEuropean
Parliament ,Bearing inmind itspurpose ,itis ;also desirable that the
Opinion oftheEconomio andSocial Committee besought *-

Proposai
foraRégulationoftb.eCouncil
ontheCustomstreatment
ofgoodsimportedfortesting
THECOUNCILOPTHEEUROPEANC0I34UNITI3S,
v1
HAVINGREGARDtotheTreatyestablishingtheEuropeanEconomicCommunity,
andinparticularArticles28,43and235thereof;
HAVINGREGARDtotheproposalfromtheCommission ;
HAVINGREGARDtotheOpinionoftheEuropeanParliament j
HAVINGREGARDtotheOpinionoftheEconomicandSocialCommittee ;
WH3REASitmaybeusefulandattimesnecessary,inordertoascertainthe
composition ^qualityorothertechnicalcharacteristics ofgoodswhichmay
beimportedintotheCommunity,tosubmitsamplesoftLeminadvancefor
testingwithouttheirbeingforiinmediatoprofit-making purposes;whereas,
insofarasthesetestsresultinthesamplesbeingcompletelyexpended
orconsiderablyaltered,thetemporaryadmissionprocedurecannotnormally
beusedforthepurposeoftheimportationofthesesamplesexemptfrom
customsduties,chargeshavingequivalenteffect,agriculturalleviesor
otherimportchargeslaiddownintheframeworkoftheCommonAgricultural
Policy
./

\V\
-2-
orunuerspecific-arrangements -whichareapplicable*pursuantto-Article2}
ofthe-Treaty,,tocertaingoods-resultingfromtheprocessingof.agricultui
products. j
WHERSASthereappearstobenoeconomicjustification,onthegroundsof
thespecialcharacterofimportationsmadeforpurposesoftesting,to
subjectsuchgoodstocustomsduties,chargeshavingéquivalenteffect
agriculturalleviesorotherimportchargestowhichtheyareliable?
whereasdifferenttarifftreatmentmust,however,beappliedaccording
towhetherthesamplesareentirelyexpendedduringtestingorare
destroyedorrenderedcommerciallyvaluelessoncompletionofthesaid
testing,orwhethertheyremaincapableofuseintheirconditionafter
testingj
WHEREAScn5June1972theCustomsCooperationCounciladoptedaRecommends
tiononthissubject,
HASADOPTEDTHISREGULATION :
Article1
i
GoodsimportedforfreecirculationwithaviewtoundergoingtestingforI
thepurposeofascertainingtheircomposition,qualityorothertechnical
characteristics ,shallbeadmittedtobenefitofthecustomstreatment
definedinthisRegulation.
•••/•••

Article 2
1.When goods areentirely expended during testing ,they shall beadmitted
free ofcustoms duties orcharges having equivalent effect ,aswell as
agricultural levies orother import charges towhich they maybeliable
intheframework oftheCommon Agricultural Policy orunder specific
arrangements which areapplicable ,pursuant toArticle 235°ftheTreaty ,
tocertain goods resulting from theprocessing ofagricultural products .
2.Exemption isalso applicable togoods which ,with theagreement and
under thecontrol ofthecompetent authorities ,aredestroyed or
rendered commercially valueless oncompletion oftesting .
Article 3
When goods areneither entirely expended during testing ,nordestroyed or
rendered commercially valueless oncompletion ofthis testing ,they shall
besubject tocustoms duties ,charges having equivalent effect ,agricul­
tural levies orother import charges referred toinArticle 2(l),to
which they areliable inaccordance with their kind ,quantity andvalue
oncompletion oftesting .
However ,thecompetent authorities maywaive application ofthese customs
duties ,charges having equivalent effect ,agricultural levies orother
import charges oncondition that such goods areabandoned totheCrown
without incurring expense toit.
Article 4
Thequantities ofgoods admissible tobenefit under theprovisions ofthis
Regulation must notexceed those strictly necessary fortheproposed testing .

Article5
Thecompetentauthoritiesshalllaydownineachinstance,takinginto
accountthenatureoftesting,thequantitiesofgoodsnecessarytocarry
outsuchtesting,thetimelimitinwhichitmustbeeffected,aswellas
theadministrative formalitiestoboperformedinordertoensurethat
thegoodsinquestionareusedforthepurposesspecified.
Artide6
ThisRegulationshallenterintoforcethreemonthsafteritspublication
intheOfficialJournal.
ThisRegulationshallbebindinginitsentirelyanddirectlyapplicable
inallMemberStates.
DoneatBrussels,
FortheCouncil,
ThePresident,