1. 2. 79 Official  Journal  of the European  Communities No C 29/3 
II 
(Preparatory  Acts) 
COMMISSION 
Proposal  for a Council  Regulation  defining  the conditions  under  which  a person  may 
be permitted  to make  a customs  declaration 
(Submitted  by the Commission  to the Council  on 19 January  1979) 
THE  COUNCIL  OF THE  EUROPEAN  COMMUNITIES, 
Having  regard  to  the  Treaty  establishing  the 
European  Economic  Community,  and  in particular 
Article  235  thereof, 
Having  regard  to the proposal  from  the Commission, 
Having  regard  to the  opinion  of the  European 
Parliament, 
Having  regard  to the opinion  of the Economic  and 
Social  Committee, 
Whereas  the  placing  of goods  imported  into  or 
exported  from  the  Community  under  a customs 
procedure  is subject  to the  lodging  of a customs 
declaration  with  the competent  customs  authorities; 
Whereas  the  conditions  under  which  a natural  or 
legal  person  is entitled  to make  a customs  declaration 
vary appreciably  from  one  Member  State  to another, 
in particular  as regards  the possibility  of making  a 
customs  declaration  on behalf  of another  person; 
whereas  the declaration  of goods  for a given  customs 
procedure  may  thus,  for  reasons  connected  solely 
with  the  manner  in which  the  said  conditions  are 
defined,  entail  extra-administrative  expenses  which 
differ  depending  on the  Member  State  with  whose 
customs  authorities  the declaration  is lodged; 
Whereas  the said  conditions  must  be harmonized  in 
order  to eliminate  any  distortion  in the treatment  of 
Community  firms  in this  field; Whereas  the provisions  to be adopted  at Community 
level  must  take  into  account  both  the nature  of the 
customs  union,  and  in particular  the existence  of the 
common  customs  territory,  and  the basic  objective  of 
the Treaty  with  regard  to the  free  movement  of 
goods,  persons  and  services  within  the Community; 
Whereas  the  said  Community  provisions  must  also 
take into  account  the  special  conditions  of 
international  trade,  and  the consequent  need  for the 
customs  authorities  to have  a set of rules  enabling 
them  to carry  out  their  controls  as effectively  as 
possible  and  guard  against  any  irregularities; 
Whereas  the Treaty  does  not  provide  the necessary 
powers  for  the  introduction  of rules  defining  the 
conditions  under  which  a natural  or legal  person  may 
be permitted  to make  a customs  declaration;  whereas 
this Regulation  should  therefore  be based  on Article 
235 of the said  Treaty, 
HAS  ADOPTED  THIS  REGULATION: 
Article  1 
For the purposes  of this  Regulation: 
(a) person  means  any  natural  or legal  person; 
(b) customs  declaration  means  the  document  by 
which  a person  indicates  his wish  to place  goods 
under  a given  customs  procedure. 
No C 29/4 Official  Journal  of the European  Communities 1. 2. 79 
Article  2 
The customs  declaration  of goods  may  be made  by 
any person  able  to produce  to the competent  customs 
service  the goods  in question  as well  as all documents 
production  of  which  is provided  for  by  the 
provisions  governing  the  customs  procedure 
requested  for the goods. 
The person  who  makes  a customs  declaration  shall 
be referred  to hereafter  as the 'declarant'. 
Article  3 
1. The  declarant  may  establish  the  customs 
declaration: 
(a) in his own  name  and  on his own  behalf;  or, 
(b) in his  own  name  but  on  behalf  of another 
person;  or, 
(c) in the name  and  on behalf  of another  person. 
2. When  the  customs  procedure  to which  the 
customs  declaration  relates  involves  the  personal 
commitment  of the  person  concerned  to fulfil  a 
particular  obligation,  or when  acceptance  of the 
customs  declaration  requires  the  production  of an 
authorization  or any  other  document  established  on a 
nominative  basis,  only  the person  bound  to carry  out 
the obligation  in question  or in whose  name  the 
authorization  or  necessary  document  has  been 
established  may  establish  the  declaration  in his own 
name  and  on his own  behalf. 
3. Where  the  declarant  acts  in accordance  with 
paragraph  1 (b) or (c) this  should  be stated  on the 
customs  declaration.  Where  they  consider  it necessary 
the customs  authorities  may  require  the declarant  to 
provide  evidence  of the  accuracy  of  any  such 
statement  and  to give  particulars  of the precise  legal 
capacity  in which  he is acting. Article  4 
Save  where  rules  adopted  under  a specific  customs 
procedure  provide  otherwise,  the  declarant  must  be 
domiciled  in the Community. 
This  requirement  shall  not,  however,  apply  to 
persons  declaring  goods  on an occasional  basis  in 
their  own  name  and  on their  own  behalf. 
Article  5 
Persons  who  have  committed  serious  or repeated 
offences  against  customs,  fiscal  or  economic 
legislation  may  be excluded  from  the right  to declare 
on behalf  of another  person. 
Article  6 
1. The  General  Customs  Regulation  Committee 
provided  for in Article  25 of the Council  Directive  of 
...on  the  harmonization  of procedures  for the release 
of goods  for  free  circulation  may  examine  any 
question  relating  to  the  application  of  this 
Regulation  submitted  to it by its chairman  either  on 
his own  initiative  or  at  the  request  of  the 
representative  of a Member  State. 
2. The  provisions  necessary  for the application  of 
Articles  3 to 5 shall  be adopted  in accordance  with 
the procedure  laid  down  in Article  27 (2) and  (3) of 
the said  Directive. 
Article  7 
This  Regulation  shall  enter  into  force  on 1 January 
1980. 
It shall  be  binding  in its  entirety  and  directly 
applicable  in all Member  States.