COMMISSION OF THE EUROPEAN COMMUNITIES 
C0M(93) 340 final 
Brussels, 22 July 1993 
COMMISSION REPORT 
on the Matthaeus programme, 1992 
- 2 -
Contents 
1. Introduction and background 
2. Matthaeus in 1992 
3. Appraisal of the programme 
4. The future 
5. Conclusion 
- 3 -
INTRODUCTION AND BACKGROUND 
1.1 With the completion of the single market and the 
attendant need to prepare customs officials for it, the 
Commission, acting on the initiative of Mrs Scrivener, 
the Member of the Commission responsible for taxation 
and customs union, saw a need for a large-scale 
Community-wide programme of vocational training. 
The programme, known as "Matthaeus", is not a substitute 
for Member States• own vocational training initiatives 
but more a response to the challenge of the single 
market and the new role customs officials will be called 
upon to play to ensure the customs union runs smoothly. 
1.2 Matthaeus was adopted on 20 June 1991 by a Council 
Decision which lay down specific goals for the programme 
and ways of achieving them (see points 1.2 and 1.3 of 
the previous Commission report SEC(92) 735 final). 
1.3 The projects carried out in 1991 were the subject of the 
first Commission report, which was sent to Parliament 
and the Council on 15 April 1992 (SEC(92) 735 final). 
This report, required by Article 10 of the Council 
Decision, looks at and assesses the programme's 1992 
activities and its future prospects. 
MATTHAEUS IN 1992 
2.1 Exchanges of officials between national administrations 
(Article 4(a) of the Council Decision) 
2.1.1 General remarks 
2.1.1.1 For budgetary reasons, exchanges were organized in three 
phases, ending on 30 April, 31 August and 31 December 
respectively. 
- 4 -
2.1.1.2 Out of a total of 394 exchanges, 61 were in phase one, 
136 in phase two and 197 in phase three. 
However, demand again far outstripped supply as 
thousands of other officials applied to their 
administrations for exchanges. 
This was because of limits on the programme's budget, 
difficulties in twinning officials with similar 
credentials and changes in customs administrations 
caused by internal restructuring in readiness for the 
single market. 
2.1.1.3 Germany, France, Ireland, Italy, the Netherlands, 
Portugal and the UK exchanged officials with all other 
Member States. 
Denmark and Greece, whose languages are the least well 
known in the Community, each managed exchanges with 
seven and eight other Member States. 
Administrations which had undergone most restructuring 
exchanged fewer officials with fewer Member States. 
Belgium and Spain exchanged with seven countries (Annex 
1, table 1). 
2.1.1.4 A comparison between the number of officials sent and 
hosted by each Member State reveals some differences 
(Annex 1, table 2). 
These are due to the fact that some countries had 
specific requirements, which did not always result in a 
one-for-one swap. 
France, for example, played host to eleven Italian 
officials, who visited ports on the Atlantic seaboard. 
- 5 -
However, such differences were rare and overall a 
balance between outgoing and incoming officials was 
achieved. 
2.1.1.5The average age of officials was 39 (34 for women, 40 
for men) (Annex 1, table 3). 
Men accounted for 74% of the officials exchanged, women 
for 26%. Although there were marked differences between 
Member States, the share of women never exceeded 38% 
(Annex 1, table 5). 
2.1.1.6To pair officials up most effectively, all participants 
were placed in one of three categories according to 
their duties (senior management, supervision and 
control, and operational tasks). 
Most exchanges (56%) were between officials in category 
3, with category 2 accounting for 38% and category 1 for 
6% (Annex 1, table 5) . 
2.1.1.7 Analysis of the jobs done by exchanged officials in 
their home administration shows that: 
most category 1 officials were in charge of 
either customs offices, central administrations or fraud 
investigation departments; 
category 2 consisted of less senior office 
heads, fraud investigation specialists and those 
involved in import control at road and airport customs 
points; 
category 3 mostly covered officials responsible 
for import control at ports and stations, for fraud 
investigation or for airport passenger control. 
- 6 -
2.1.1.8 Of all the officials exchanged: 
70% did exactly the same job on the 
exchange as at home; 
most of the remaining 30% did a job similar 
or complementary to the one they did at 
home. 
2.1.1.9 The exchanges included officials from all areas of 
customs, the top four being (Annex 1, table 6): 
fraud investigation, 
freight import (air, sea and road), 
office management, 
passenger control (airports). 
2.1.1.10While on exchange, officials performed a wide variety 
of tasks (Annex 1, table 7). The three most common 
activities were: 
fraud investigation, 
freight import (air, sea and road), 
office management. 
2.1.1.11 The most common length of stay was between 22 and 28 
days (45% of cases). 
Analysis shows that the higher the grade the shorter 
the stay. This was because the Commission wanted all 
levels of the customs hierarchy to be involved in 
exchanges, which meant tailoring organization and the 
length of stay to the availability of officials (Annex 
1, table 8). 
- 7 -
2.1.2 Legal authorization 
2.1.2.1 Under Article 5 of the Matthaeus Decision, "Member 
States shall take the necessary steps to enable exchange 
officials to be operational in the host service. To this 
end, exchange officials shall be authorized to carry out 
the formalities relating to the duties entrusted to 
them." 
2.1.2.2 During the year: 
-those Member States whose laws require a general 
decision authorizing guest officials to work took the 
necessary legal measures; 
-those Member States with laws which prevent visiting 
officials working, made extra efforts to integrate them 
and enable them to carry out their tasks; 
-an insufficient grasp of the host country's language 
was again a major obstacle. This is all the more 
regrettable where the countries in question had no legal 
impediment to officials' performing their duties. 
2.1.2.3 During the year, more countries enacted laws enabling 
visiting officials to perform the relevant tasks so that 
most exchange officials were actually operational. 
With more language training, there is no doubt that the 
few Member States which still bar visiting officials 
from working fully will eventually find appropriate 
legal solutions like the majority of their Community 
counterparts. 
- 8 -
2 •2 Matthaeus seminars (Article 4(b) of the Council 
Decision) 
The preamble to the Decision states that training seminars 
provide an ideal forum for the exchange of ideas between 
Community customs officials. 
Such seminars are open to all categories of official and should 
provide a platform for suggestions on improving current legal 
instruments and harmonizing working methods. 
In 1991, ten such seminars were held even though they 
constituted a whole new way of working for Member State 
administrations. 
1992 saw similar levels of involvement with more than half the 
Member States hosting one or more Matthaeus seminars. 
The actual number of seminars also increased. This is evidence 
of the innovative and unique way in which they enable national 
officials to communicate and exchange ideas, something which 
was particularly important in the run-up to the single market. 
The combined efforts of the Commission and the Member States 
led to 18 seminars involving over 1 000 officials. The topics 
were chosen together by the Commission and the Member States in 
line with the priorities for a Community customs policy. They 
included the fight against fraud in the single market and the 
implementation of new rules post 1992. 
The seminars brought together the Commission and officials from 
all categories. Priority was given to those officials most 
likely to put the information gathered to the best practical 
use or those who could disseminate such information to their 
colleagues by virtue of their rank or position (e.g. trainers). 
The subject matter of some seminars meant they were opened to 
businessmen too (e.g. the implementation of economic 
procedures). Others brought together officials from customs and 
other national departments who were involved in implementing 
the same rules and regulations (e.g. the protection of national 
treasures). 
- 9 -
The 18 seminars dealt with: 
Audit systems (Rouen, 6-8 April) 
Greater use of audit techniques to improve and simplify checks 
on businesses has been identified as a priority for customs 
policy. 
The seminar compared different national techniques and their 
degree of development. 
The result is a joint Matthaeus experiment to be carried out in 
1993 and 1994 by several national administrations. The findings 
of the experiment will be used jointly by all Community customs 
administrations. 
CITES (Brussels, 27-29 April) 
The seminar, open only to teaching staff from customs colleges, 
was held with the participation of the CITES secretariat, which 
is responsible under the UN environment programme for the 
Convention on International Trade in Endangered Species of Wild 
Flora and Fauna. It acted as a follow-up to the 1991 seminar 
for officials on the spot. 
The seminar furthered cooperation between trainers, who 
exchanged teaching materials, thereby helping to harmonize 
teaching on environmental protection. 
Methods of investigating the preferential origin of fisheries 
products 
(Brussels, 11-12 May) 
This seminar was open to fraud investigation specialists. 
Emphasis was placed on the methods used, prior to any 
investigation, to find and analyse information. 
Completion of the single market: customs and taxation problems 
from 1993 
(Parma, 14-15 May) 
This was open to businessmen and focused on preparing officials 
for the single market and providing economic operators with 
information. Included were developments relating to the new VAT 
- 10 -
and excise rules due to come into force at the start of 1993. 
Combating fraud (Athens, 5-7 May) 
Designed for Greek officials, the seminar was addressed by 
experts from the Commission and the Belgian customs 
administration. 
At the Greek administration's request, officials were given 
training on actual cases of fraud which were representative of 
current trends. 
Customs and computing (Lisbon, 15-17 June) 
The development of computer systems in the Member States and by 
the Commission is one of the prerequisites for an effective 
customs union and as such has been labelled as a priority area 
of customs policy. 
The seminar revealed the need for a sustained and targeted 
drive to enable operations and checks to be monitored more 
closely under the single market. 
Microscopy of maize-based products (Lisbon, 23-25 June) 
This was attended by chemists working in Member State customs 
laboratories. It was designed as a follow-up to the 1991 
seminar and dealt with the analysis of a special product 
derived from maize covered by the CAP. 
Using this practical example, the seminar helped to harmonize 
methods of chemical analysis, something which is necessary for 
uniform application of tariff laws at external Community 
borders. 
Economic customs procedures (Thessaloniki, 24-26 June 1992) 
The aim of the seminar was to strengthen the mutual awareness 
needed for more active collaboration between customs services 
and business. 
- 11 -
The simplification of customs procedures with economic impact 
means rethinking the notion of controls, which will henceforth 
be based on audit work and better mutual awareness between the 
business world and customs services. 
This new definition of the role of customs also requires a 
major staff training initiative (accountancy, computing, 
economics, etc.). 
An opportunity for economic and social progress for all 
Community citizens: 
Economic customs procedures (Catania, 11-12 June) 
The seminar was also open to representatives from business and 
industry. 
They were thus able, further to the Thessaloniki seminar, to 
learn about the aims of economic customs procedures and how 
they might develop (and be implemented) in the run-up to the 
single market. 
It also made Member State officials more aware of the need to 
adapt their working methods and to gain a clearer understanding 
of the business world. 
Simplified procedures (Munster, Germany, 15-17 July) 
More widespread use of simplified procedures means they need to 
be harmonized so that competition between Member States is not 
distorted. 
The seminar, which followed on from a similar gathering in 
Madrid in December 1991, looked at existing national practices 
and outlined a way of harmonizing them. 
All participants were keen to work towards this goal and as a 
result wanted to see the topic dealt with at future training 
seminars. 
Risk analysis (London, 26-28 October and 7-9 December) 
Risk analysis is a central theme of Community customs policy. 
The first of these seminars was designed for senior officials 
who might be involved in drawing up guidelines while the second 
was for staff trainers. 
- 12 -
The growth of international trade, the simplification and 
computerization of customs procedures and a shortage of 
manpower mean that customs procedures need to be streamlined 
using new risk analysis techniques. 
Both seminars provided more information on the subject and 
discussed ways of outlining the joint approach needed to 
protect Community financial interests and maintain a level 
playing field between businesses. 
Surveillance of the Community's customs territory 
(Alexandropoulis, Greece, 9-11 November) 
The seminar was designed for Greek customs surveillance 
officials. 
Officials were made more aware of the new role they would play 
under the single market and of the need for uniform application 
of Community law at external borders. 
Automated procedures (Sigmaringen, Germany, 29 September-2 
October) 
The growth in international trade requires greater automation 
to speed up customs clearance procedures. At the same time, 
the arrival of the single market will force Member States to 
harmonize automated procedures to avoid distortions in 
competition. 
Participants showed a willingness to work together on 
harmonizing procedures and developing contacts with businessmen 
to ensure the effectiveness of the systems set in place. 
Customs and the single market (Brussels, 8-9 October) 
Mrs Scrivener, the Member of the Commission responsible for 
taxation and customs union, invited 200 senior customs 
officials and representatives from European customs 
organizations to review the practical implications of a 
frontier-free Community. 
- 13 -
Discussions centred on the customs and taxation elements of the 
single market, the economic role of customs, the fight against 
fraud, and the Community dimension to customs training. 
The meeting highlighted the need for cooperation between 
national customs administrations during the transition from the 
protection of national economies to the protection of the 
Community economic area. 
Matthaeus is instrumental to this transition in that it brings 
these administrations closer together and makes them more aware 
of the Community angle to their jobs. 
Export controls on works of^rt (Madrid, 10-12 December) 
The seminar was attended by representatives from cultural 
affairs ministries. It prepared the way for forthcoming 
implementation of the control procedures in the "export of 
cultural goods" regulation by bringing together officials who 
helped draft the regulation and others who would have to 
enforce it. 
Transit and export (Naples, 17-18 December) 
The seminar was also open to representatives from the business 
world. 
The single market will bring changes to certain customs rules 
(e.g. the abolition of border controls). Coordination between 
officials responsible for implementing such regulations is 
therefore needed to prevent inconsistencies which could distort 
competition. 
During the seminar, participants showed their willingness to 
analyse the new rules together in the presence of business 
representatives and thus their readiness to work together for 
the benefit of the Community economy. 
- 14 -
The fight aqanist fraud (London, 10 December) 
The seminar was attended by representatives from specialized DG 
XXI departments and the heads of Member State customs, tax and 
excise investigation services. 
The abolition of internal border checks will change the way in 
which controls are currently carried out and will require 
closer collaboration between national administrations. 
Participants showed their desire to continue working on this 
topic in the future and thus their willingness to act together 
in a Community-wide framework to combat fraud. 
The seminars were well received by those working in customs and 
have now become indispensable training tools which are flexible 
enough to give officials a solid grounding for the single 
market, the priority for 1992. 
2.3 Common vocational training programmes in Member State 
customs schools (Article 4(c) of the Council Decision 
Following the common vocational training programme set up in 
1992 for new trainee officials, the Commission, in close 
collaboration with the Member States, set up three specific 
common further and specialized programmes for more experienced 
officials ( Annex 2, page 27 et sea.). 
The programmes were adopted by the Commission Decision of 16 
December 19921 and deal with the customs arrangements for 
inward processing, temporary admission and transit. 
Along with the initial programme adopted in 19912, they will 
strengthen the bases for uniform training across the Community 
when they come into force at the start of 1993. 
The programmes concern customs procedures, whose economic 
importance alone means they must be applied uniformly 
1 OJ L 10, 16 January 1993 
2 OJ L 16, 23 January 1992 
- 15 -
throughout the Community to ensure the single market runs 
smoothly. 
In 1993, the Commission will develop other such common 
programmes for serving officials. 
2.4 Language training 
2.4.1 Under Article 6 of the Decision, Member States should 
offer potential exchange participants intensive and 
ongoing language training covering all official 
Community languages. 
2.4.2 The efforts made by Member States to provide such 
training are given in Annex 1, table 7. 
All the remarks on language training made in the last report 
apply to 1992 as well. 
2.4.3 Matthaeus participants sometimes have insufficient 
language training and 1992 showed little sign of 
improvement in this respect. 
2.4.4 However, the persistence of the problem over the last 
two years should not overshadow the efforts of Member 
States, who have been trying to meet the programme's 
demands amidst difficult restructuring work in their 
customs services prior to the single market. 
If the first half of 1993 brings no improvement, 
however, account will be taken of the situation in the 
proposals for changes to the programme which the 
Commission will submit by July 1993. 
3. APPRAISAL OF THE PROGRAMME 
3.1 Financial aspects 
The 1992 budget for Matthaeus was ECU 2 700 000 drawn from two 
different headings. ECU 2 427 000 came from B5 3051 
- 16 -
(operational appropriations) and ECU 273 000 from B8 5351 
(mini-budget). 
All the programme's funds were committed. The operational 
heading opened the way for 393 exchanges, 18 seminars and 
provided ECU 300 000 to finance the "Interfisc" pilot programme 
for officials working in indirect taxation. 
From 1993, Interfisc will be known as "Matthaeus Tax" if, as 
expected, the Council adopts the Commission proposal for a 
decision. Financing, to the tune of ECU 600 000, will again 
come from heading B5 3051. However, the money available under 
the Matthaeus operational heading will be reduced by the same 
amount, so preventing any rise in the number of exchanges (as 
required by the Council Decision) and seminars. 
3.2 Management and appraisal methods 
The good working relationships within the Matthaeus committee 
have resulted in effective management and appraisal of the 
programme, with the working practices established in 1991 and 
institutionalized and further developed. 
3.2.1 As regards the programme's management, the Commission 
Decision of 11 December 1992 (see Annex 3, page 35 and 
thereafter)1, lays down implementing provisions for 
exchanges and seminars and the arrangements whereby the 
Commission pays for them. 
3.2.1.1For exchanges, the role of national coordinators was 
institutionalized in light of their importance in the 
twinning process on which exchanges are based. 
3.2.1.2For seminars, the Commission laid down the basic rules 
used at the start of each year to decide on priorities. 
Although not hard and fast, such planning is vital to 
the smooth running of the programme. 
1 0J L 16, 25 January 1993 
- 17 -
3.2.1.3As regards the arrangements for paying for exchanges and 
seminars, the Commission, in conjunction with the Member 
States, drew up rules to ensure that: 
the Member States received the necessary money in 
good time and 
financial transactions between the Member States 
and the Commission could be controlled and monitored. 
3.2.2 Appraisal of the programme includes a participant's 
questionnaire, which is an official part of the exchange 
under the Commission Decision. The questionnaire is sent 
to the Commission by the national coordinator. 
The Commission also had two other goals: 
extending systematic appraisal to seminars and 
- providing seminar participants with as much 
information as possible. 
3.2.2.IThe seminar questionnaire is sent to all participants to 
assess their degree of satisfaction and whether the 
stated aims of the seminars have been achieved. 
3.2.2.2By way of follow-up to the 1992 seminars, the Commission 
sent Matthaeus coordinators a report and appraisal of 
each seminar. In some cases, video cassettes were 
distributed for use in customs schools where they would 
reach a wide audience. 
On the basis of the information gained, training 
specialists on the Matthaeus committee can now make 
provision for extending or adapting certain activities 
as needs dictate. 
The Commission's aim is to use these methods to keep a close 
eye on Matthaeus activities and continually adapt them, in line 
with programme objectives, to the needs of participants. By 
disseminating information to all those working in the field, 
- 18 -
the programme will go beyond individual participants to benefit 
Member State administrations and the Community as a whole. 
4. THE FUTURE 
4.1 In 1993, Matthaeus will have an operational budget of 
ECU 2 427 000 (less ECU 600 000 for the Matthaeus Tax 
programme). This makes it impossible to increase the 
breadth and depth of the programme over 1991 and 1992. 
The number of exchanges should remain at around 400 with 
15 seminars. These are the maximum figures given the 
available funds. 
4.2 1993 will be used to step up Matthaeus activities. 
As a result, the Commission will bring its efforts to 
bear on the points below. 
4.2.1 Linguistic training will be a top priority as it 
dictates to a large extent whether officials can legally 
perform their duties when on exchanges. 
To this end, the Commission implementing Decisionl 
requires Member States to provide a detailed annual 
statement. 
Amendments to the programme will include Commission 
proposals to extend the length of some exchanges to 
provide a thorough grounding in the host country's 
language. 
4.2.2 In 1993, headway should be made in allowing officials to 
perform exactly the same tasks as their counterparts in 
the host country. 
The Commission believes that nearly all Member States 
should in practice be able to grant legal authorization 
for this. 
1 0J L 16, 25 January 1993 
19. 
The implementing Decision requires all coordinators to 
inform the Commission if their country has general 
restrictions on visiting officials being fully 
operational. 
4.2.3 The role of trainers should be exploited and their 
participation in exchanges extended to seminars so that 
their experience can be passed on to other customs 
officials and activities can be tailored to actual 
circumstances. 
The Commission, in conjunction with Member State 
administrations, is considering the possibility of setting up 
a common training centre as envisaged by the Council Decision 
of 20 June 19911. 
5. CONCLUSION 
Matthaeus has quickly become instrumental in helping Member 
State administrations to adapt to their new tasks under the 
single market. 
After two successful years and amid the difficult 
restructuring of customs administrations, 1993 will be 
decisive for the programme's future. Quality needs to be 
boosted if Community customs training is to become an 
essential part of tomorrow's customs activity. 
In line with the Council Decision, therefore, the Commission 
will submit a report to Parliament and the Council with 
details of the experience gained from the programme and 
proposals for adapting it in the light of this experience. 
1 OJ L 187, 20 June 1991 
Table 1 Table by Member State of the country visited by officials on exchanges. 
Home 
country 
BEL 
DEN 
GER 
ESP 
FRA 
GRE 
IRE 
ITA 
LUX 
NET 
POR 
UK 
Totals Number 
of 
officials 
exchanged 
17 
20 
45 
13 
51 
34 
20 
53 
10 
52 
23 
56 
394 Host country 
BEL 
-
-
2 
-
3 
-
1 
1 
-
5 
1 
4 
17 DEN 
-
-
5 
-
3 
-
1 
3 
-
3 
1 
4 
20 GER 
4 
5 
-
1 
4 
3 
3 
5 
2 
9 
1 
9 
46 ESP 
-
-
2 
-
3 
-
1 
1 
-
5 
1 
1 
14 FRA 
3 
3 
5 
4 
-
15 
2 
21 
2 
2 
5 
12 
74 GRE 
-
-
2 
-
4 
-
1 
4 
1 
5 
1 
9 
27 IRE 
1 
1 
2 
1 
3 
1 
-
3 
1 
2 
2 
4 
21 ITA 
1 
3 
6 
2 
11 
4 
3 
-
1 
8 
4 
3 LUX 
-
-
1 
-
2 
1 
1 
1 
-
3 
1 
1 
46 11 NET 
3 
3 
8 
3 
2 
3 
1 
7 
1 
-
2 
6 
39 POR 
1 
1 
1 
1 
3 
1 
2 
3 
1 
2 
-UK 
4 
4 
11 
1 
13 
6 
4 
4 
1 
8 
4 
3 
19 60 3> 3 3 fD X 
o 
21. 
- Annex 1 -
Table 2 1992 Exchanges by Member States. 
Country Officials sent Officials received 
Belgium 17 17 
Denmark 20 20 
Germany 45 46 
Spain 13 14 
France 51 74 
Greece 34 27 
Ireland 20 21 
Italy 53 46 
Luxembourg 10 11 
Netherlands 52 39 
Portugal 23 19 
United Kingdom 56 60 
Total 394 394 
Table 3, Average age of participants. 
All Women Men 
_ 34 40 
- Annex 1 -22. 
Table 4. Percentage of women participants 
per Member State in 1992. 
Country 
Belgium 
Denmark 
Germany 
Spain 
France 
Greece 
Ireland 
Italy 
Luxembourg 
Netherlands 
Portugal 
United Kingdom 
Total % 
6 
20 
28 
38 
18 
17 
5 
26 
0 
23 
13 
18 
26 
Table 5, Percentage of participants bv grade. 
Grade Number * 
Î 25 6 
2 151 38 
3 218 56 
Total 394 100 
Grade codes. 
1 Officials with directing responsibilities. 
2 Officials having management and controlling 
responsibilities, possibly with some operational 
duties. 
3 Officials having only operational responsibilities 
but who may take decisions on the ground. 
- Annex 1 -23. 
Table 6. Area of activity in their home office 
of exchange officials in 1992 (percentage). 
Code 
01 
02 
03 
04 
05 
06 
07 
08 
09 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 Area of activity 
Freight import - port. 
Freight import - airport. 
Freight import - port and airport. 
Freight import - rail. 
Freight import - road. 
Freight export - port. 
Freight export - airport. 
Freight export - port and airport. 
Freight export - rail. 
Freight export - road. 
Passenger control - port. 
Passenger control - airport. 
Passenger control - rail. 
Passenger control - road. 
Postal control. 
Central administration. 
Management Local Office. 
Chemist / technician. 
Fraud specialist. 
Trainer. 
Other. 8 
9 
1 
5 
8 
1 
1 
0 
1 
1 
2 
4 
1 
1 
1 
8 
5 
1 
25 
2 
19 
- Annex 1 -24. 
Table 7. Tasks undertaken in the host office 
bv exchange officials in 1992 (percentage) 
Code 
01 
02 
03 
04 
05 
06 
07 
08 
09 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 Area of activity 
Freight import - port. 
Freight import - airport. 
Freight import - port and airport. 
Freight import - rail. 
Freight import - road. 
Freight export - port. 
Freight export - airport. 
Freight export - port and airport. 
Freight export - rail. 
Freight export - road. 
Passenger control - port. 
Passenger control - airport. 
Passenger control - rail. 
Passenger control - road. 
Postal control. 
Central administration. 
Management Local Office. 
Chemist / technician. 
Fraud specialist. 
Trainer. 
Other. % 
8 
9 
2 
6 
9 
1 
1 
0 
1 
1 
3 
4 
0 
1 
1 
7 
4 
1 
21 
1 
22 
•M*»»"**» * 25. 
Table 8. Duration of exchanges 1992. 
Number 
of 
days 
0-7 
8-14 
15-21 
22-28 
29-35 
36-42 
Total Grade Code 
1 
6 
11 
4 
3 
1 
0 
25 2 
28 
26 
17 
47 
31 
2 
151 3 
9 
14 
12 
133 
50 
0 
218 Number 
of 
participants 
43 
51 
33 
183 
82 
2 
394 
Grade Codes. 
1 Officials with directing responsibilities. 
2 Officials having management and controlling 
responsibilities, 
possibly with some operational duties. 
3 Officials having only operational responsibilities 
but who may take decisions on the ground. 
Table 9. Linguistic training programme - 1992 (statistics). 
Country 
BE 
DK 
DE 
ES 
FR 
GR 
IE 
IT 
LU 
NL 
PO 
UK 
Totals Number 
of 
exchange 
officials 
17 
20 
45 
13 
51 
34 
20 
53 
10 
52 
23 
56 
394 Number 
of 
officials 
trained (1) 
91 
12 
1064 
282 
2390 
19 
171 
438 
13 
36 
65 
56 
4637 Languages taught 
EN 
X 
X 
X 
X 
X 
X 
X 
X 
X FR 
X 
X 
X 
X 
X 
X 
X 
X 
X 
X DE 
X 
X 
X 
X 
X 
X 
X 
X 
X NL 
X 
X 
X 
X IT 
X 
X 
X 
X 
X 
X 
X EL 
X 
X 
X 
X DA 
X 
X 
X ES 
X 
X 
X 
X 
X 
X 
X PO 
X 
X Cost 
of the 
training (2) 
+/- 24.517 Ecus 
+/- 16.635 Ecus 
+/- 257.732 Ecus 
+/- 157.452 Ecus 
+/- 129.323 Ecus 
-
+/- 89.103 Ecus 
+/- 127.666 Ecus 
X 
X +/- 37.622 Ecus 
+/- 87.397 Ecus 
+/- 7.537 Ecus 
+/- 40.244 Ecus 
+/- 975.228 Ecus X 
(1) Some Member States were not able to be precise about the linguistic training specifically 
given to the Matthaeus programme and their figures represent the total of their linguistic 
training for all their customs officials. 
(2) This is the cost actually incurred by the customs service and may not reflect the true cost 
incurred by the national administration. 
ro o* 
- Annex 2 -27. 
16. 1. 93 Official Journal of the European Communities No L 10/19 
II 
(Acts whose publication is not obligatory) 
COMMISSION 
COMMISSION DECISION 
of 16 December 1992 
establishing specific common programmes for the vocational training of 
customs officials, with regard to inward processing, temporary admission and 
transit (Matthaeus programme) 
(93/15/EEC) 
THE COMMISSION OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, 
Having regard to Council Decision 91/341/EEC of 
20 June 1991 on the adoption of a Community 
programme of action on the subject of the vocational 
training of customs officials (Matthaeus) ('), and in parti­
cular point 7 of Annex III thereof, 
Whereas under the terms of Article 4 (c) of Decision 
91/341 /EEC the Commission is called on to establish 
common vocational training programmes for customs 
officials ; 
Whereas these common programmes are essential in 
order to achieve the objectives pursued by the Matthaeus 
programme, and, in particular, that concerned with the 
uniform application of Community law at the external 
frontiers of the Community; 
Whereas these common programmes are rendered neces­
sary by the diversity of teaching currently given in the 
customs schools of the Member States ; 
Whereas a common vocational training programme for 
officials in initial training has already been adopted by 
Commission Decision 92/39/EEC (2) ; 
Whereas specific common further training and spe­
cialized programmes, carried out in the customs schools 
in conjunction with the initial common programme, will 
(•) OJ No L 187, 13. 7. 1991, p. 41. 
0 OJ No L 16. 23. I. 1992, p. 14. reinforce the establishment of an identical training in 
customs matters throughout the Community; 
Whereas such specific common programmes will concern 
officials already having had some vocational experience ; 
Whereas three specific common programmes, relating to 
inward processing, temporary admission and transit, are 
necessary given the economic importance of those proce­
dures and will allow the uniform application in the 
Community of the customs rules in question, whilst also 
ensuring the proper functioning of the single market ; 
Whereas the officials to whom these specific common 
training programmes will be given must, through their 
work experience, be able to derive full benefit from the 
programmes, and thereby ensure better application of the 
relevant Community customs law in the future ; 
Whereas the measures provided for in this Decision are in 
accordance with the opinion of the Matthaeus Committee, 
HAS ADOPTED THIS DECISION 
Article 1 
Three specific common training programmes, hereinafter 
referred to as 'the specific programmes', intended for 
customs officials and the contents of which are described 
respectively in Annexes I, II and III, shall be put into 
effect in the customs schools of the Member States. 
28. 
- Annex 2 -
No L 10/20 Official Journal of the European Communities 16. 1. 93 
Article 2 
For the purposes of this Decision : 
1. 'customs schools' means all establishments in which 
teaching relating to vocational training is given to 
customs officials, 
2. 'officials already having vocational experience' means 
officials who have already received initial training 
within the meaning of point 2 of Article 2 of Decision 
92/39/EEC or alternatively those officials possessing 
sufficient general customs knowledge to be able to 
study in depth the matters considered in the specific 
programmes. 
Article 3 
The specific programmes are intended for customs offi­
cials responsible for the application of that part of 
Community law covered by the programmes and already 
having vocational experience, wherever they carry out 
their tasks. 
Article 4 
The teaching of the specific programmes must be spread 
over a period adequate enough to allow the trained offi­
cials to be fully operational in the future application of 
the procedures concerned. Article 5 
Each Member State shall send to the Commission the 
arrangements and methods used for the application of the 
specific programmes. 
Article 6 
The application of the specific programmes does not 
prevent the teaching of supplementary national 
programmes in customs schools. 
Article 7 
Member States shall apply the specific programmes with 
effect from 1 January 1993. 
Article 8 
This Decision is addressed to the Member States. 
Done at Brussels, 16 December 1992. 
For the Commission 
Christianc SCRIVENER 
Member of the Commission 
- Annex 2 -29. 
16. 1. 93 Official Journal of the European Communities No L 10/21 
ANNEX I 
Specific programme : inward processing relief (IPR) 
1. GENERAL 
1.1. IPR in the context of Community law, the GATT and the Kyoto Convention. 
1.2. Economic aspects of IPR in the light of competition policy on exports from the customs territory of 
the Community. Advantages in terms of import duties and taxes and, for the suspension system, 
commercial policy measures. 
1.3. Connections between IPR and CAP Exclusions. 
1.4. IPR in specific situations (strategic goods, embargo, exports of chemical products which may be used 
for arms, etc). 
2. SUSPENSION AND DRAWBACK SYSTEMS 
2.1. Features common to both systems. 
2.2. Mechanics of the suspension system. 
2.3. Mechanics of the drawback system. 
2.4. Re-export of goods in an unaltered state and the relationship between the drawback system and possi­
bilities for repayment or remission of impôts duties. 
2.5. Choice of system. 
3. EQUIPMENT COMPENSATION 
3.1. Economic advantages of equivalent compensation. 
3.2. The concept of equivalent goods (appreciation of equivalence, sensitivity, critria, controls in respect of 
conditions). 
3.3. Bans and restrictions. 
4. IM/EX AND EX/IM PROCEDURES 
4.1. The economic advantages of the EX/IM procedure. 
4.2. Triangular trafic. 
5. SPECIFIC RULES GOVERNING EQUIVALENT COMPENSATION AND PRIOR 
EXPORTATION 
5.1. Eligibility criteria for equivalent compensation. Special difficulty of establishing exact equivalence, 
particularly as regards agricultural products. 
5.2. Time at which conditions for use of these procedures are established. 
5.3. Equivalent goods which are more highly processed than imported goods. 
5.4. Change in customs position. The moment at which the changes take place. 
5.5. Change in the customs position for agricultural products having no effect on agricultural rebates. 
6. CONDITIONS FOR USE OF THE PROCEDURE 
6.1. Conditions applying to individuals. Establishment in the Community. Non-commercial operations. 
Industrialists and traders. Holders of the authorization and operators. The control of guarantees for 
eligibility. 
6.2. Identification of goods and identification of conditions for equivalent compensation. 
6.3. Economic conditions. Cases in which economic conditions are held to be satisfied, in terms of types 
of operation and in terms of goods. Other cases in which economic conditions are or may be held to 
be satisfied. Supporting evidence to be supplied by applicants. 
6.4. Conditions for agricultural products subject to price regulation or minimum price systems. 
6.5. Special conditions for using the procedure with the drawback system. 
30. 
- Annex 2 -
No L 10/22 Official Journal of the European Communities 16. 1. 93 
7. APPLICATION AND AUTHORIZATION 
7.1. Information to be supplied with applications. Supporting documents. Time limit for presenting appli­
cations. 
7.2. Checking the information supplied and the existence of guarantees in relation to the applicant and 
the operator. Checking that it is possible to carry out processing operations on the quantity of 
products specified in the application. 
7.3. Particulars that must feature in authorizations. Particulars that may be established after authorization 
has been issued. 
7.4. Relation between the issue of the authorization and the placing of the import goods under IPR. 
7.5. Simplified procedure for issuing authorizations. Cases in which this procedure may be used and 
conditions. 
7.6. Date on which authorization takes effect. 
7.7. Authorization renewals and amendments. 
7.8. Obligations of authorization holders in the event of certain changes of circumstances. 
7.9. Cancellation or revocation of an authorization. 
8. TIME LIMITS 
8.1. Period of validity of authorization and review of economic conditions. 
8.2. Period allowed for re-exportation (IM/EX). The importance of setting this period correctly, given the 
repercussions for other related provisions (such as annual or quarterly aggregation of discharge). 
8.3. Period allowed for placing goods subject to the procedure under the prior exportation procedure. 
8.4. Period allowed for submitting the bill of discharge. 
8.5. Period allowed for lodging repayment claim. 
8.6. Period for retention of supporting documents. 
9. RATE OF YIELD 
9.1. Difficulties involved in setting the rate of yield. 
9.2. Using the accounts of the holder of the authorization. 
9.3. Real rates. 
9.4. Standard rates. Conditions for their use. Relation with agricultural refund coefficients. 
10. PLACING GOODS UNDER THE PROCEDURE AND THE USE OF THE DRAWBACK SYSTEM 
10.1. Placing goods under the arrangements using the suspension system. Identifying import goods in the 
light of the descriptions given in the authorization. 
10.2. Declaration for release for free circulation in the context of the drawback system. 
10.3. Simplified procedure for issuing authorizations, document to be appended to the declaration of entry 
for the procedure (suspension system) or to the declaration for release for free circulation (drawback 
system). 
10.4. Providing security. 
10.5. Three simplified procedures for placing goods under the procedure (suspension system) or releasing 
them for free circulation (drawback system). 
11. CHECKS CARRIED OUT DURING PROCESSING 
11.1. Accounting and physical checks. 
11.2. Checks specific to the type of processing involved (risk analysis). 
12. OUTWARD PROCESSING IN THE CONTEXT OF INWARD PROCESSING 
13. EXPORT OF GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY AND 
OTHER CUSTOMS-APPROVED DESTINATIONS WITH A VIEW TO EXPORT 
13.1. Under the suspension system (compensating products and goods in an unaltered state) and the draw­
back system (compensating products). 
13.2. Customs destinations equivalent to exportation, including deliveries of civilian aircraft to airlines 
established on Community customs territory, and repairs, alterations and modifications carried out on 
civilian aircraft in the context of an inward processing operation. 
31. 
- Annex 2 -
16. 1. 93 Official Journal of the European Communities No L 10/23 
13.3. Normal procedures for export from the customs territory of the Community or placing of goods in 
customs warehouses, free zones or free warehouses, or under temporary importation or external 
Community transit procedure with a view to subsequently exporting them : 
— periods allowed, 
— checking and identifying goods, 
— checking and identifying compensation products (or goods in an unaltered state under the suspen­
sion system) against the descriptions and specifications given in the authorization, 
— specific checks for use with equivalent compensation and/or prior exportation, 
— administrative cooperation methods covering the placing of goods in customs warehouses or free 
zones, or under temporary importation or external Community transit procedure with a view to 
subsequent export from the customs territory of the Community, 
— the three simplified procedures for carrying out the above customs treatments. 
13.4. Placing goods under the inward processing procedure a second time, in the same Member State or in 
another Member State. 
13.5. Releasing compensation products or goods in an unaltered state (suspension system) for free circula­
tion : 
— releasing secondary compensating-products (including waste and scrap) for free circulation, 
— circumstances justifying the release of main compensating products for free circulation, and the 
link with payment of compensatory interest, 
— global authorizations to release goods for free circulation and the placing of products on the 
Community market (equivalent to release for free circulation), 
— applying commercial policy measures, 
— the three simplified procedures for release for free circulation, 
— destroying goods or abandoning them to the exchequer, 
— releasing goods for free circulation under the procedure for processing under customs control. 
14. DISCHARGE 
14.1. When the calculate the proportion of import goods incorporated in compensating products. The diffe­
rent methods of calculation. 
142. Bills of discharge and their contents. Supporting documents. 
14.3. Monthly or quarterly aggregation. 
15. TAXATION WHERE A CUSTOMS DEBT IS INCURRED 
15.1. Cases in which a customs debt is incurred. 
15.2. 'Upstream' and 'downstream* taxation and its limitations. Applying the list (proportionality rule). 
15J. Application of compensatory interest, including the underlying principle, the rates to be used, the 
period to be taken into consideration, the application of the FIFO system in cases of aggregation, and 
cases in which compensatory interest is not applied. 
15.4. Taxing waste and scrap. 
15.5. Taxation on intermediary outward processing. 
16. REPAYMENT CLAIM(S) (DRAWBACK SYSTEM) 
16.1. Applying the allocation rules. 
16.2. Contents of a repayment claim. Supporting documents. 
17. SIMPLIFICATION OF THE PROCEDURES FOR INWARD PROCESSING OPERATIONS 
CARRIED OUT UNDER CERTAIN CONDITIONS IN CUSTOMS WAREHOUSE PREMISES 
TYPES A, C AND D), OR IN A FREE ZONE OR FREE WAREHOUSE 
18. SPECIAL INWARD PROCESSING ARRANGEMENTS FOR THE EXPORTATION OF PASTA 
PRODUCTS UNDER THE EEC-USA ARRANGEMENT 
32. 
- Annex 2 -
No L 10/24 Official Journal of the European Communities 16. 1. 93 
ANNEX II 
Specific programme : temporary importation procedure 
1. GENERAL 
1.1. Economic justification for the procedure vis-à-vis importers of third country goods into the EEC 
and Community businesses. 
1.2. International implications of the procedure: the importance and scope of international conven­
tions. 
1.3. Principal groups of goods targeted by the procedure in terms of Community legislation and the 
principles governing the placing of goods under this procedure. 
2. CONTAINERS 
2.1. Authorization to use the procedure; placing of goods under the procedure. 
2.1.1. Principle : no formalities for containers whether or not they are authorized to carry goods under 
customs seal and bearing marks. 
2.1.2. Exception : authorization to apply the procedure to other containers, issued if the containers can be 
identified on their re-exportation. 
2.2. Rules for goods under procedure (period allowed, use in internal traffic, monitoring and control 
measures). 
23. Normal methods of discharging the procedure (re-exportation, placing the goods under another 
customs procedure or in a free zone), and exceptional methods (release for free circulation, destruc­
tion or abandonment). 
3. TYPES OF TRANSPORT 
3.1. Types of transport eligible for the procedure. 
3.2. Types of transport for professional use : definition and rules for use. 
3.2.1. Road transport. 
3.2.2. Rail transport. 
3.2.3. Air transport. 
3.2.4. Sea transport. 
3.2.5. Pallets. 
3.3. Private transport : definition and procedures for use. 
3.3.1. Road transport (motor vehicles, draught and saddle animals). 
3.3.2. Air transport (tourist aircraft). 
3.3.3. Sea transport (pleasure craft). 
3.4. Authorizing use of the procedure ; entry for the procedure. 
3.4.1. Principle: no formalities. 
3.4.2. Exception : formalities carried out in cases in which there is a serious likelihood that the obligation 
to re-export obligation will not be complied with. 
3.4.3. Special case: pallets, which follow the containers model (see points 2.1.1. and 2.1.2). 
3.5. Period for which goods can stay in the customs territory of the Community. 
3.6. Normal method for discharging the procedure (re-exportation, entry under another customs system 
or in a free zone), special method (equivalent compensation for rail transport and pallets) and 
exceptional method (release for free circulation, destruction or abandonment). 
4. OTHER GOODS 
4.1. Temporary importation systems. 
4.1.1. Temporary importation with full relief from duties and taxes. 
4.1.1.1. For clearly defined goods and for certain uses. 
- Annex 2 - 33-
16. 1. 93 Official Journal of the European Communities No L 10/25 
4.1.1.2. Temporary importation in special circumstances without economic impact. 
4.1.13. Where a Member State decides to authorize temporary importation under certain clearly defined 
circumstances. 
4.1.2. Temporary importation with partial relief: 
4.1.2.1. applicable in other cases 
4.1.2.2. exceptions, where entry-for temporary importation procedure is forbidden and the goods must be 
released for free circulation : 
— consumable produce, 
— goods whose use is liable to damage the Community economy, in particular by virtue of the 
length of their economic life in relation to the length of stay. 
4.2. Authorization to use the procedure and entry of goods for the procedure. 
4.2.1. Authorization to use the procedure, subject to : 
— application, 
— authorization, for which the competent authorities must take all the measures they consider 
necessary in order to ensure the identification of the goods and the control of their use ; autho­
rization is refused when the authorities consider it is impossible to identify the goods or to 
control their use, 
— where appropriate, authorization by simplified procedure. 
4.2.2. Entry for the procedure, involving : 
4.2.2.1. — formalities consisting of: 
— lodging of a declaration, 
— acceptance of the declaration, 
— possibility of corrections, 
— for customs, possibility of examining and identifying the goods. 
4.2.2.2. — option of waiving written declaration, 
— waiving of written declaration, 
— ATA carnet 
4.2.2.3. — provision of security. 
4.3. The length of stay of the goods : 
— control of the use of goods placed under the procedure possible at all times, a different use to 
that having been authorized under the rime leading to a customs debt, 
— length of stay (24 months except in special cases), 
— transfers of goods under temporary importation procedure without discharge, 
— placing goods under the procedure in successive Member States (until 31 December 1992). 
4.4. Discharging the procedure using the normal method (re-exportation, entry for another customs 
procedure or placing in a free zone) and the exceptional method (release for free circulation, 
destruction). 
4.5. Taxation procedures. 
4.5.1. In cases of partial relief, duty charged at 3 % for every month or part month during which the 
goods are placed under the procedure, with VAT to be paid in full. 
4.5.2. In cases of release for free circulation : items of change assessed at the time when the goods arc 
placed unter the procedure. 
- Annex 2 -
No L 10/26 Official Journal of the European Communities 16. 1. 93 
ANNEX III 
Specific programme : transit regime 
1. The circulation of goods from one point to another in the customs territory of the Community : the old 
rules apply until 31 December 1992, the rules applicable on 1 January 1993 and the final drawing up of 
these rules according to the arrangements of the Community customs code to be applied from I January 
1994. General comparison especially under the liberalization introduced concerning the circulation of 
Community goods. 
2. The application of the regime to non-Community and Community goods in particular cases. The possi­
bilities of the circulation of goods under international documents (TIR carnets, ATA, etc). 
3. The presumption of the Community character for all goods circulating inside the customs territory of 
the Community. The cases where this assumption is not applicable. 
The general rules concerning Community goods and relating to the absence of documents and customs 
formalities. Outline of the new 1993 rules allowing liberalization. The exceptions. 
4. Third country loans : 
— EFTA countries, 
— countries other than EFTA. 
5. The Community transit procedures. The DAU applied to Community transit, the departure formalities, 
on the road, at arrival. The consolidation of the transit and the exportation declaration. The end of the 
regime. 
6. The relaxation of formalities at departure and at destination. 
7. Particular rules applying to air and sea transport and to other modes of transport (canalization, post, rail, 
large containers, etc). 
8. Particular cases where the Community character of the goods must be proved. The particular cases of sea 
transport. 
The methods of proving the Community character of goods. Relaxations. 
Proof of Community character of fish products. 
9. The isolated, global and flat rate guarantee. Exemptions from guarantee. 
10. Infringements and irregularities. 
11. The 'common transit'. 
25. 1. 93 - Annex 3 -
Official Journal of the European Communities 35. 
No L 16/13 
COMMISSION DECISION 
of 11 December 1992 
setting out the application arrangements of Council Decision 91/341/EEC 
providing for the adoption of a programme of community action for the 
vocational training of customs officials (Matthaeus Programme) 
(93/23/EEC) 
THE COMMISSION OF THE EUROPEAN COMMUNITIES, 
In view of the Treaty establishing the European 
Economic Community, 
In view of the Council Decision 91/341/EEC of 20 June 
1991 on the adoption of a programme of community 
action on the subject of the vocational training of customs 
officials (the Matthaeus Programme) (') (hereafter called 
the 'Matthaeus Decision') and in particular Article 9, 
Whereas it is advisable to set out the conditions to put 
into effect the exchanges of officials between national 
administrations and training seminars, envisaged in 
Article 4 (a) and (b) of the abovementioned Decision ; 
Whereas the organization of these exchanges of officials 
must respond to certain conditions, in order to ensure the 
maximum efficiency in attaining the objectives of the 
Matthaeus Programme ; 
Whereas it is advisable to determine which officials are 
able to participate in the exchanges as well as the dura­
tion of these exchanges ; 
Whereas it is advisable to anticipate the preparation, 
organization and follow up of the exchanges and establish 
the respective roles of Member States and the Commis­
sion ; 
Whereas it is advisable to evaluate the activities under­
taken by each Member State to establish linguistic 
training for the benefit of their officials who are likely to 
participate in the exchange programme ; 
Whereas the definition of these arrangements is essential 
for the success of the operation of the exchange of 
officials between national administrations as well as for 
the Matthaeus programme ; 
Whereas the seminars must be determined by an annual 
programme which will allow their organization and 
development during the course of the year ; 
Whereas it is advisable to fix certain necessary financial 
arrangements for the organization of the transfer of funds 
between the Commission and Member States concerning 
the exchanges of officials and the seminars ; 
Whereas the measures provided for in the present Deci­
sion conform to the advice of the Committee envisaged 
in Article 9 of the Matthaeus Decision, HAS ADOPTED THIS DECISION : 
Article 1 
The present Decision sets the arrangements for the appli­
cation of the Matthaeus Decision relating to : 
— the organization of the exchange of officials, 
— the organization of seminars, 
— the financial arrangements for the payment by the 
Commission of the costs relating to exchanges and 
seminars. 
Article 2 
Each customs administration will designate a Matthaeus 
coordinator (hereafter referred to as the national coordi­
nator) who will be responsible for all the Matthaeus activi­
ties, especially the organization of exchanges of officials 
between Member States as well as the organization of the 
seminars. 
Article 3 
The Commission is responsible at a community level for 
the coordination of all the Matthaeus activities, in 
conjunction with the national coordinators. 
TITLE I 
EXCHANGES OF OFFICIALS 
(') OJ No L 187, 13. 7. 1991, p. 41. Chapter I 
Officials to exchange 
Article 4 
In relation to paragraph 1, Annex I of the Matthaeus 
Decision, officials responsible for the application of 
Community law means all officials who carry out their 
functions in customs administrations of the Member 
States as well as officials who apply the law within central 
and regional administrations. 
36. 
- Annex 3 -
No L 16/14 Official Journal of the European Communities 25. 1. 93 
Article 5 
The exceptions provided for in paragraph 3, line 2, of 
Annex I of the Matthaeus Decision may temporarily be 
applied particularly when the host Member State is 
prepared to accept an exchange official who does not 
have sufficient knowledge of the language of that country, 
provided that the exchange official possesses sufficient 
knowledge of a vehicular language of the Community. 
Chapter II 
Length of exchanges 
A rticle 6 
The normal duration of exchanges is four weeks. 
Different periods of exchange may be organized by agree­
ment between the Commission and the Member State 
concerned. 
Chapter III 
Organization of exchanges 
Article 7 
No later than during the month of September of each 
year, the Commission will determine the number of 
phases, their starting and finishing dates and the number 
of officials it is intended to be exchanged by each 
Member State in each phase of the following year. 
Article 8 
Six weeks before the start of each phase, each national 
coordinator will send to the Commission the list of offi­
cials from their administration proposed for the 
exchanges, following consultation between the relevant 
national coordinators, accompanied by the candidates' 
forms, completed by the official at the time of their 
request to participate in an exchange. 
This list must contain, besides the names of the partici­
pants, the countries and the offices where they are 
prepared to go. 
Article 9 
The exchange official completes on his return and in not 
more than four weeks, an evaluation questionnaire coun­
tersigned by his line manager and then sent to his 
national coordinator. 
Each national coordinator will send to the central coordi­
nator at the end of each calendar month, all the evalua­
tion questionnaires from the officials in their administra­
tion which they have received in the course of the prece­
ding month, possibly with their comments. Decision, their State limits, in general terms, the authori­
zation it can give exchange officials to carry out the duties 
with which they are entrusted. 
Article 11 
In accordance with paragraph 6 of Annex I of the 
Matthaeus Decision, each national coordinator must 
supply to the Commission, at the end of each year and 
before 31 December, a statement of the action they have 
taken to apply linguistic training. 
This statement must refer particularly to the number of 
hours devoted to this training, the total amount of monv 
spent, in their national currency, and the number of offi­
cials involved and the languages taught. 
TITLE II 
TRAINING SEMINARS 
Article 12 
The Commission will plan, in collaboration with Member 
States, a programme of seminars it expects to take place 
in the course of the year. 
In the development of this programme it may take 
account of the suggestions put forward by business orga­
nizations and universities. 
This programme will set : 
— the priorities of the year in relation to the seminar 
subjects, 
— the themes of the seminars, 
— the location for the seminars, whether at the Commis­
sion or in the Member States. 
It will also indicate if the nature of the themes allows the 
application of Annex II of the Matthaeus Decision, para­
graph 2, last line, as well as the number of participants 
from the Member States. 
This programme will be presented to the Committee at 
the beginning of each calendar year. 
TITLE in 
FINANCIAL ARRANGEMENTS 
Chapter I 
Exchanges 
Chapter IV 
Obligations of Member States 
Article 10 
Each national coordinator must inform the Commission 
when, in the application of Article 5 (2) of the Matthaeus Article 13 
Before the start of each phase and a maximum of one 
week after receipt of the list referred to in Article 8, the 
Commission will pay, as an advance, in ecus, to the 
accounts designated by the Member States, the funds 
necessary to reimburse the expenses of the officials parti­
cipating in the exchanges. 
- Annex 3 -37. 
25. 1. 93 Official Journal of the European Communities No L 16/15 
Each Member State must, on receipt of these funds, 
acknowledge receipt of them from the Commission using 
the format shown in Annex I. 
Article 14 
In order to regularize the advances made, no later than 
one month after the end of each phase of the exchanges, 
each Member State must send to the Commission a state­
ment of the sums actually spent, in ecus, together with 
the names of the officials exchanged. 
Chapter II 
Seminars 
Article 15 
On the same dates and in accordance with the same 
arrangements as those for the phases of the exchanges, on 
the basis of the programme established in accordance 
with Article 12, the Commission will pay, as an advance, 
the funds necessary to reimburse the expenses of the offi­
cials participating in the seminars. 
Each Member State must, on receipt of these funds, 
acknowledge receipt of them from the Commission using 
the format shown in Annex II. Chapter III 
Common arrangements 
Article 17 
For the statement of the sums actually spent, referred to 
in Articles 14 and 16, Member States must make the 
conversion into ecus on the basis of Info-Ecu which will 
be sent to them each month by the Commission. 
Article 18 
In the case where Member States have money remaining 
after the operation of Articles 14 and 16, the amount will 
be considered as an advance for the next seminars or 
phase of exchanges. In the contrary case, the Commission 
will send the amount necessary without delay. 
If after two months after the end of each phase of the 
exchanges or the seminars, Member States have not 
followed the regularization procedure of Articles 14 and 
16, the Commission can demand the reimbursement of 
the advances by recovery order. 
Article 19 
This Decision is intended for Member States. 
Article 16 
In order to regularize the advances made, no later than 
one month after the end of each phase of the seminars, 
each Member State must send to the Commission a state­
ment of the sums actually spent, in ecus, together with 
the names of the officials participating in the seminars. Done at Brussels, 11 December 1992. 
For the Commission 
Christiane SCRIVENER 
Member of the Commission 
- Annex 3 -38. 
No L 16/16 Official Journal of the European Communities 25. 1. 93 
ANNEX I 
MATTHAEUS PROGRAMME PHASE No 
RECEIPT 
MEMBER STATE 
DEPARTMENT RESPONSIBLE : 
ADDRESS: 
TELEPHONE : FAX 
NAME OF MANAGER OF MATTHAEUS CREDITS : 
FUNCTION 
Certified to have received on account No. 
held with. 
bank whose head office is situated at 
the sum of ecus, 
which is anticipated to he required to advance for the settlement of the expenses incurred hv my 
administration in I lie phase. 
(place), (date) 
(Signature) 
As soon as the payment is credited to the account, send to : 
Mr 
Head of Division — DG XXI/A/4, 
Commission of the European Communities, 
200, me de la Loi, 
B-1049 Brussels 
39. 
- Annex 3 -
25. 1. 93 Official Journal of the European Communities No L 16/17 
ANNEX II 
MATTHAEUS PROGRAMME PHASE No ... 
1993 Seminars 
RECEIPT 
MEMBER STATE : 
DEPARTMENT RESPONSIBLE : 
ADDRESS: 
TELEPHONE : FAX 
NAME OF MANAGER OF MATTHAEUS CREDITS : 
FUNCTION : 
Certified to have received on account No. 
held with. 
bank whose head office is situated at , 
the sum of ecus, 
which is anticipated to be required to advance for the settlement of the expenses incurred by my administra­
tion for the participation of its officials in Matthaeus seminars. 
(place), (date) 
(Signature) 
As soon as the payment is credited to the account, send to : 
Mr 
Head of Division — DG XXI/A/4, 
Commission of the European Communities, 
200, rue de la Loi, 
B-1049 Brussels. 

ISSN 0254-1475 
COM (93) 340 final 
DOCUMENTS 
EN 02 
Catalogue number : CB-CO-93-375-EN-C 
ISBN 92-77-58024-0 
Office for Official Publications of the European Communities 
Lr2985 Luxembourg