COMMISSION OF THE EUROPEAN COMMUNITIES 
C0M(89)214 final -SYN 195 
Brussels/ 11 May 1989 
Proposal for a 
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amending Regulation (EEC) No 1031/88 determining the persons 
liable for payment of a customs debt 
(presented by the Commission) 
EgPLAKAflngy MEMnRAWTTTM C&^?Z'f*r/]' 
Article 10 of Council Regulation (EEC) No 2504/88 of 25 .July 1988 on free 
zones and free warehouses1 lays down that non-Comrnunity goods may be 
consumed or used in free zones or free warehouses only in the circumstances 
indicated therein, i.e. in practice in the same circumstances as in other 
parts of the customs territory of the Community. 
Provision therefore had to be made for a further case in which a customs 
debt on importation is Incurred resulting from the consumption or use in a 
free zone or free warehouse, in circumstances other than those covered by 
the rules in force, of goods liable to import duties. Such was the purpose 
of Council Regulation (EEC) No 4108/88 of 21 December 1988 amending Council 
Regulation (EEC) No 2144/87 of 13 July 1987 on customs debt.2 
It is now a question of determining which persons are liable for payment of 
a customs debt incurred in such circumstances, and Council Regulation (EEC) 
No 1081/88 of 18 April 1988 determining the persons liable for payment of a 
customs debt3 should be supplemented accordingly. 
To that end, it would seem appropriate to refer to the principles adopted 
to determine the persons liable for payment of a customs debt where goods 
liable to import duties are removed from the customs supervision involved 
in the temporary storage of the goods or their being placed under a customs 
procedure Involving customs supervision (see Article 4 of Regulation (EEC) 
No 1031/88). 
1 OJ No L 225, 15.08.1988, p. 8. 
2 0JNO L 361, 29.12.1988, p. 2 
3 OJ No L 102, 21.4.1988, p. 5. 
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This is because, since goods can be consumed or used in free zones or free 
warehouses only under the same conditions as in other parts of the customs 
territory of the Community, the unlawful consumption or use of non-
Community goods in such zones or warehouses must be treated in the same way 
as if the said goods were unlawfully consumed or used in another part of 
the customs territory of the Community. Moreover, in both cases the said 
unlawful acts have the same adverse economic consequences. 
This is why it is proposed in such oases to hold liable for payment of the 
customs debt those persons having unlawfully consumed or used goods and any 
other persons who are liable, under the provisions in force in the Member 
States, by reason of such unlawful consumption or use. 
It will therefore be possible to recover the customs debt from a maximum 
number of people and, in order to ensure optimum recovery of the amounts of 
duty payable, which constitute own resources of the Community budget, 
provision is also made for applying the principle of joint and several 
liability of all persons thus liable to pay the customs debt. 
Further, where goods have disappeared from a free zone or free warehouse 
and such disappearance is considered equivalent to unlawful consumption or 
use in the free zone or the free warehouse since it cannot otherwise be 
satisfactorily accounted for, it cannot be ruled out that the goods have been 
consumed or used in another part of the customs territory of the Community. 
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Since, in such a case, the person having consumed or used the goods that have 
disappeared is unknown, it is proposed that the person who according to the 
knowledge of the authorities was last in possession of the goods in question, 
shall be liable for the payment of the customs debt. 
For the same reasons as indicated above any other persons who are liable under 
the provisions in force in the Member States by reason of the fact that the goods 
are considered to have been used or consumed unlawfully in the free zone or the 
free warehouse shall also be jointly or severally liable for the payment of the 
customs debt. 
4 
Proposal for a 
Council Regulation (EEC) 
amending Regulation (EEC) No 1031/88 
determining the persons liable for payment of a customs debt 
TEE OCONCZL OF THE E0RÛPEAN OCMMDNITTES, 
Having regard to the Treaty establishing the European Economic Community, 
and in particular Article 100a thereof, 
Saving regard to the proposal from the Commission,1 
In cooperation with the European Parliament,2 
Having regard to the opinion of the Economic and Social Committee,3 
Whereas Council Regulation (EEC) No 4108/88 of 21 December 1988 amending 
4 
Regulation (EEC) No 2144/87 on customs debt provided for 
a further case in which a customs debt on iaportis incurred resulting 
from the consumption or use in a free zone "or a free warehouse, in 
circumstances other than those covered by the rules in force, of goods 
liable to Import duties; 
whereas, in order to take account of this further case in which a customs 
5 debt on import is incurred. Council Regulation (EEC) No 1031/88 
rihonlrl be supplemented accordingly; whereas provision should be made that; 
in such a case not only the persons who consumed or used the 
goods in question In circumstances other than those covered by the rules 
in force, but also any other persons who are liable, under the provisions 
in force in the Member States, by reason of such consumption or use, are 
jointly and severally liable for payment of the customs debt; 
1 QJ No C , p. 
2 QJ No C p. 
3 QJ No L , p. 
4 QT No L 361, 29^12,1988, p.2 
5 QJ No L 102, 21.4.1968, p. 5 
S 
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Whereas, in cases where goods have disappeared and the customs authority considers 
that such goods have been consumed or used in the free zone or the free warehouse 
and in so far as none of the persons referred to in the preceding recital is known 
the person liable for payment of the customs debt shall be the person who, according 
to the knowledge of the authorities, was last in possession of the goods in question; 
in this case it is also important to provide that any other persons who are liable 
under the provisions in force in the Member States by reason of the fact that the 
goods are considered to have been used or consumed in the free zone or the free 
warehouse shall be also jointly and severally liable for payment of the customs debt, 
HAS ADOPTED THIS REGULATION: 
Article 1 
The following Article 6a is hereby added to Title I of Regulation (EEC) No 1031/88: 
"Article 6a 
1. Where a customs debt has been incurred pursuant to Article 2(1)(g) of Regulation 
(EEC) No 2144/87, the person having consumed or used the goods in a free zone or 
free warehouse in circumstances other than those covered by the rules in force 
shall be liable for payment of such debt. 
Any other persons who are Liable, under the provisions in force in the Member 
States, by reason of such consumption or use shall also be jointly and severally 
liable for payment of such debt. 
2. where goods have disappeared and the customs authority considers that 
they have been consumed or used in the free zone or free warehouse, and where 
it is not possible to apply paragraph 1, the person who, according to the 
knowledge of the authorities, was last in possession of the goods, shall be the 
person liable for payment of the customs debt. 
C 
- 3 -
Any other persons who are liable, under the provisions in force in the Member 
States by reason of the fact that the goods are considered to have been used or 
consumed in the free zone or the free warehouse, shall also be jointly and 
severally liable for payment of such debt. 
Article 2 
This Regulation shall enter into force on the third day following that of its publication 
in the Official Journal of the European Communities. 
It shall be applicable from the date of implementation of Council Regulation 
(EEC) No 2504/88 of 25 July 1988 on free zones and free warehouses . 
This Regulation shall be binding in its entirety and directly applicable in 
all Member States» 
Dona at Brussels, For the Council, 
60J No L 225, 15.8.1988, p.8. 
? 
Commission of the European Communities 
COM(89) 214 final 
Proposal for a 
COUNCIL REGULATION (EEC) 
amending Regulation (EEC) No 1031/88 determining the persons liable for 
payment of a customs debt 
(submitted to the Council by the Commission) 
11.5.1989 
Office for Official Publications of the European Communities 
L - 2985 Luxembourg 
Series: DOCUMENTS 
1989 — 7 pp. — Format: 21.0 x 29.7 cm 
EN 
ISSN 0254-1475 
ISBN 92-77-49538-3 r^i I Catalogue number: CB-C0-89-185-EN-C -i ;.. 
ISSN 0254-1475 
COM(89) 214 final 
DOCUMENTS 
Proposal for a 
COUNCIL REGULATION (EEC) 
amending Regulation (EEC) No 1031/88 
determining the persons liable for payment of a 
customs debt 
(submitted to the Council by the Commission) 
02 
Catalogue number: CB-CO-89-185-EN-C 
ISBN 92-77-49538-3 11.5.1989 
€ 
COMMISSION OF THE EUROPEAN COMMUNITIES