ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(74)1202
Vol.1974/0192

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COMMISSION OFTHESUROPEÂNœMMUNiTliiS
COM(74)1202 final
Brussels,95July1974
Proposalfora
REGULATION (EEC)OFTHECOUNCIL
amendingRegulation(EEC)No803/68
concerningdeliveryperiodsofimportedgoods
(submittedtotheCouncil "bytheCommission)
C0M(74)1202final

EXPLANATORY MEMORANDUM
ThepresentprovisionsofArticle10ofCouncilRegulation(EEC)
No803/68of27June1968(l)laydowntheconditionsunderwhichaprice
paidorpayablecanbeacceptedforthevaluationforcustomspurposesof
importedgoodswithparticularreferencetothecontractdatewhichisto
betakenintoaccount.Theprincipleofageneraltimetoleranceof6
monthsislaiddowninthefirstparagraphofArticle10.However,under
paragraphs 2to4ofthesameArticle,thisgeneraltimetolerancemaybe
extendedto12monthsormorebyCommissionRegulation,subjecttoan
over-alllimitof24months.
Actingundertheseprovisions }theCommissionhasestablished,
(byRegulation(EEC)No2198/69of30October1969(2jfalistofgoodsin
respectofwhichanextensionofthegeneraltimetolerancemightbe
grantedaswellastheadmissibleperiodofgraceineachcase.Sincethen
thislisthasbeenrevisedseveraltimesbywayofamendingregulations
whicheitheraddeditemstothecontinuallygrowinglistofproducts,
increasedtheperiodsofgraceinparticularcasesormadechangesinthe
wordingofcertainitemsconsequentontheperiodicamendmentofthe
CustomsTariff,
Consequently ,inpursuitofthesimplification enjoinedbyboththe
CommissionandtheCouncilandhavingregardtothefactthatthepresent
procedureisnotflexibleandrapidenoughtopermitmodifications which
wouldkeepinstepwithdevelopmentsincurrentcommercialpractices,an
amendmentoftheprovisionsofthesaidArticle10wouldbetimely;andit
isaccordingly proposedthatageneraltimetoleranceof24monthsbe
instituted.
(1)OJNoL148,28,6,1968,p,6,
(2)OJNoL279»30,10,1969,p,9.

However,inordertomaintaina"balancebetweentheobjectivesof
simplification aridthenecessityofrespectingthegeneralprincipleslaid
downinRegulation(EEC)No803/68,thisgeneraltinetoleranceisqualified
byaprovisothatthetolerancearrangements maybesuspendedinperiodsof
instabilityofprices#
Theproposaltomodify-Article10was,ingeneral,favourably
consideredbytheCustomsValuationCommittee,

Proposal for'a
REGULATION -(EEC)OPTHE .COUNCIL ' -
-cnending Regulation (EEC)tHo803/68
concerning delivery periods ofimported goo&o
THECOUNCIL OPTHEEUROPEAN COMMUNITIES ,
Having regard totheTreaty establishing theEuropean Economic Community ,
andinparticular Articles 213and235thereof ;
Having regard totheproposal oftheCommission ;
Having regard totheOpinion oftheEuropean Parliament ;
Having regard totheOpinion oftheEoonomic and Social Committee ;
Whereas Artiole 9(l)a)ofCouncil Regulation (EEC)No803/63of
27June 1968 (l)provides that theprice paid orpayable maybeaccepted
asthevalue forcustoms purposes ifthecontract ofsale isexecuted
within theperiod specified inArticle 10ofthat Regulation ;
Whereas this Article provides inparagraph 1that theprice paid orpayable
maybeaccepted forthepurposes ofthesaid Article 9ifthedate ofthe
contract precedes thedate referred toinArticle 5(a)or(b)bynotmore
than sixmonths andthat pursuant toparagraphs 2to4ofthe same Article
this period ofgrace maybeextended ,under certain conditions ,totwelve
months ormore ,butshall not,however ,exceed twenty^-fourmonths ,byway
ofregulations adopted inaccordance with theprocedure laid down inArticle
17ofRegulation (EEC)No803/68;
Whereas experience hasshown thenecessity torenew frequently thelist of
goods benefitting fron these special periods ofgrace inorder toinclude new
products ortomodify thelength oftheindicated periods ofgrace orto
amend thewording ofcertain items inthis list consequent ontheperiodic
amendment oftheCommon Customs Tariff oftheEuropean Communities ;
(1)OJKoL148,28.6,1968 .p.6*
**#/•••

Whereastheestablishment ofageneralperiodofgraceoftwenty*-four
monthswouldmeanaconsiderable simplification inthisrespect;
Whereassuchaprovisionwill,iffollowed "byanamendmenttoparagraph7
oftheiaentiend^Article10DOCVEJtospecifythntthoapp1icrvtion
oftheperiodofgracemiaybesuspendedinaperiodofinstabilityof
pricesymaintaina"balancabotijeentheobjectivesof"theproccnt
wordingofthisarticlewhichallowsthepricepaidorpayabletobetaken
asthebasisofthevaluationinmostcasesandthenecessityfwhenvaluing
goodsforcustomspurposes,nottodeviatefromthepricethegoodswould
fetchatthetimementionedinArticle5ofRegulation(EEC)Ho803/68;
Whereastheextensionofthegeneralperiodofgracefromsixtotwenty-
fourmonthsrenderstheprovisionsoftheabove-mentioned paragraphs 2to
4ofArtiole10void;

HAS ADOPTED THIS REGULATION :
Article 1
Article 10isreplaced bythefollowing :
1.Forthepurpose ofArticle 9»"theprice paid orpayable maybe
accepted ifthedate ofthecontract precedes thedate referred to
inArticle 5(a)or(b)bynotmore than twenty –four months .
2,Where thegoods aremanufactured toorder ,theprice paid orpayable
maybeaccepted forthepurpose ofArticle 9when delivery hasbeen
within theagreed period .
3*Ifitisproved that reasons offorce majeure orexceptional circum­
stances have caused thedelivery period toexceed theperiod ofgrace
admissible under paragraphs 1or2,thelatter period maybe
correspondingly extended ,
4*Theapplication oftheperiods ofgrace referred toinparagraphs 1
and2maybesuspended inaperiod ofinstability inprices ,
inaccordance with theprocedure laid down inArticle 17•
Article 2
This Regulation shall enter into force on•••*••••
This Regulation shall bebinding initsentirety anddirectly
applicable inallMember States *
Done atBrussels ,
For the Council