No C 15/2 Official  Journal  of the  European  Communities 22. 1. 76 
II 
(Preparatory  Acts) 
ECONOMIC  AND  SOCIAL  COMMITTEE 
Opinion  on the proposal  for a Council  Directive  on the  harmonization  of provisions 
laid down  by law,  regulation  or administrative  action  concerning  deferred  payment  of 
duties  at importation  or at exportation 
The text  referred  to the Committee  was  published  in Official  Journal  of the European 
Communities  No  C 198  of 29 August  1975,  page  6. 
A. LEGAL  BASIS  FOR  THE  OPINION 
On 14 August  1975,  the Council  referred  the abovementioned  proposal  to the Economic 
and Social  Committee  in accordance  with  Article  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 
134th  plenary  session,  held  in Brussels  on 29 and  30 October  1975. 
The full  text  of the opinion  is as follows: 
THE  ECONOMIC  AND  SOCIAL  COMMITTEE, 
Having  regard  to the request  for an opinion  by the 
Council  of 14 August  1975, 
Having  regard  to  Article  100  of  the  Treaty 
establishing  the European  Economic  Community, 
Having  regard  to the decision  taken  by its Bureau  on 
23 September  1975,  instructing  the  Section  for 
Industry,  Commerce,  Crafts  and Services  to drawn  up 
an opinion  on the above  matter, Having  regard  to the  oral  report  made  by  the 
Rapporteur,  Mr De Grave, 
Having  regard  to Council  Directive  69/75/EEC  of 4 
March  1969  on the harmonization  of provisions  laid 
down  by law,  regulation  or administrative  action  for 
deferred  payment  of customs  duties,  charges  having 
equivalent  effect  and agricultural  levies  (1), 
Having  regard  to its opinion  delivered  on 27 March 
1968,  on the proposal  for a Council  Directive  on the 
harmonization  of provisions  laid  down  by  law, 
regulation  or administrative  action  for  deferred 
payment  of customs  duties,  charges  having  equivalent 
effect  and agricultural  levies  (2), 
Having  regard  to the opinion  issued  by the Section 
for Industry,  Commerce,  Crafts  and  Services  at its 
meeting  on 1 October  1975, (!) OJ  No L 58, 8. 3. 1969,  p. 11. 
(2) OJ  No C 58, 13. 6. 1968,  p. 7. 
22.1.  76 Official  Journal  of the European  Communities No C 15/3 
Having  regard  to the discussions  at its 134th  plenary 
session,  held  on 29 and  30 October  1975  (meeting  of 
29 October), 
HAS  ADOPTED  THE  FOLLOWING  OPINION 
by unanimous  vote: 
The Committee  approves  the  proposal  for  a 
Directive,  but has the following  comments  to make. 
1. One  of the  practical  consequences  of the 
common  market  has  been  the  introduction  of 
different  kinds  of export  duties,  especially  in the 
agricultural  sector.  The  Committee  therefore  sees  the 
logic  in making  it possible  to defer  payment  of these 
duties  in exactly  the same  way  that  the Directive  of 4 
March  1969  provides  for  the  deferred  payment  of 
import  duties. 
2. Article  6 allows  Member  States  to grant  further 
facilities,  in addition  to the harmonized  arrangements 
for 30-day  deferral.  In the  case  of such  further 
facilities,  Member  States  are  perfectly  free  to fix 
Done  at Brussels,  29 October  1975. whatever  time  limit  they  think  fit. The  rate  of interest 
has to be based  on the rate  prevailing  on the money 
and capital  market  of the  State  concerned.  This 
means  that  rates  will  be allowed  to vary  quite 
considerably  from  one Member  State  to another. 
3. The  import  and  export  duties  are  levied  in 
pursuance  of Community  legal  instruments,  and 
therefore  constitute  Community  receipts.  The 
Committee  accordingly  believes  that  the  conditions 
governing  collection  should  be fully  harmonized,  that 
is to say  there  should  be a single  time  limit  for 
payment  and  a single  interest  rate.  This  interest  rate 
could  be reviewed  periodically.  It is felt  that  the 
present  arrangements  distort  the practical  impact  of 
Community  rules.  The  impact  should  be uniform, 
this being  true  not  only  of basic  rates  but  also  of 
overall  cost  and  the financial  burden  involved.  The 
Committee  is well  aware  that  this  is an issue  which  is 
bound  up with  the monetary  and  financial  policies  of 
the Member  States.  It nevertheless  hopes  that  interest 
rates  will  be unified  as rapidly  as possible,  though  in 
principle  this  could  only  be done  as part  of the move 
towards  economic  and  monetary  union.  The 
Committee  feels  that  Community  duties  constitute  a 
sector  where  progress  is possible. 
The Chairman 
of the Economic  and  Social  Committee 
Henri  CANONGE 
Opinion  on the proposal  for a Council  Regulation  on the  granting  of a conversion 
premium  in the wine  sector 
The text  referred  to the Committee  was  published  in Official  Journal  of the European 
Communities  No  C 249 of 3 October  1975,  page  7. 
A. LEGAL  BASIS  FOR  THE  OPINION 
On 21 October  1975,  the Council  referred  the abovementioned  proposal  to the Economic 
and Social  Committee  in accordance  with  Articles  47 and  198  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 
134th  plenary  session,  held  in Brussels  on 29 and  30 October  1975. 
The full  text  of the opinion  is as follows: