ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(73)2137
Vol.1973/0388

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IGMMISSION QFTHEEUIIQPEANCOMMUNITIES
COM(73)2137final
Brussels.21December1973
PROPOSAL FORA
CouncilDirective onthe
harmonisation ofproceduresforthe
releaseofgoodsforfreecirculation
(submittedtotheCouncilbytheCommission)
COM(73)2137final

EXPLANATORY JCLC^AFJUI' :
Inthe same waythat inanygiven country customs protection must
beapplied inaccordance with uniform rules throughout thewhole ofits
territory fsimilarly ,intheCustoms Union formed bytheEEC ,Common Customs
'Tariff duties andagricultural levies (orother charges provided forunder
theCommon Agricultural Policy )must beimposed inaccordance with uniform
rules ineach ofthe I-iember States .Intheabsence ofsuch uniformity ,the
"common "nature oftheCustoms Tariff andtheagricultural policy would be
seriously jeopardised andtheresulting distortions oftreatment between
importers would becompletely incompatible with theconcept ofaCustoms
Union . , .
This uniformity intheapplication ofcustoms duties andagricultural
levies (orother charges provided forunder theCommon Agricultural Policy )
concerns notonly theso–called "elements oftaxation "(quantity ,type ,
origin ,value )butalso theprocedure followed forthecustoms clearance of
goods .
Itis,however janobserved fact that therules ofprocedure at
present inforce inthevarious Member States differ extremely widely on
several points .Themain differences concern :
a)thedefinition of-theperson entering thegoods (those entitled
toinitiate customs clearance ofgoods );
b)thecontent .oftheentry (amount anddetails oftheinformation
required );
c)th§legal consequences oftheacceptance oftheentry bythe
customs authority (theentry ,once accepted ,must forthemost part remain
unchanged );
d)thedate which isoperative fordetermining which rates will
apply (particularly where agricultural levies areconcerned );

e)-thedegreeoffacilitygiventothedeclarantformakingoutthe
entry;''
f)theconditionsuhderwhichcustomsexaminationofgoodsiscarried
out(the"burdenofthecostofanalysis,forexample).
Thedifferencesobservedinrespectofallofthesepointshavea
directinfluenceonthefinancialburdenwhichtheimporterhasto"bear.Not
onlycantheyleadtotheimpositionofcustomsdutiesor-agriculturallevies
atvaryingrates,in"similarSituations,accordingtotheMemberStatewhere
customsclearancetakesplace,buttiieyalsogiverisetoverydifferent
customsclearancecharges,addingtothedisparitiesinapplyingcustomsor
agriculturalprotectionwhich'is"common"innameonly.
Inaddition,uptothepresent,nodistinctionhasbeenmadeinthe
majorityoftheMemberStatesbetweenreleaseofgoodsforfreecirculation
(aCommunityconceptdefinedinArticle10(l)oftheTreatyofRome),and
releaseofgoodsforhomouse(anationalconceptallowingtheapplication
ofallprovisions,notablyofafiscalorder,onwhichdependstheability
todisposefreelyofgoodsinthefcemberStateofimportation).From
thisitfollowsthat,atthepresenttime,thereleaseofgoodsforfree
circulationinaMemberStateotherthanthatinwhichthegoodsmustbe
consumedisalmostexcluded,"unlessconsiderable chargesareincurred.Such
asituationconstitutes afurthersourceofdistortion oftreatmentbetween
Communityimporters,dependingontheMemberStateinwhichtheyare
established.Inpractice,therateofcustomsdutyortheamountofagricul­
turallevyapplicabletothegoodsinquestionmayvaryconsiderably between
thetimeofarrivalofthesegoodsintheIlemberStatewhicheffectsthe
importation,andthatwhentheyarereleasedforhemeuseintheMember
Stateofdestination (theimportersestablishedineachofthesetwoMember
Statescouldthusbosubjecttodifferenttaxationproceduresalthough
theirgoodshadbeenimportedintotheCommunityatthesametime).

InaCustoms Union ofthesize oftheEuropean Economic Community ,
this situation hasbecome ofincreasing frequence ,particularly inrespect
ofagricultural levies ,and itmust urgently "bebrought toahalt .
This short account oftheconsequences resulting from thedisparity
between national provisions currently inforce with regard tocustoms clearance
ofgoods ,andoftheir non-adaptation tothecircumstances resulting from
theexistance oftheCustoms Union ,indicates that these provisions have direct
influence onthesetting upandtheoperation oftheCommon Market ,
ACommunity Regulation drawn upwith regard totheprocedure for
customs clearance ofgoods must have asitsessential aim ,while ensuring
ofuniform conditions application oftheCommon Customs Tariff duties ,taxes
having equivalent effect ,agricultural levies ,andother charges forwhich
provision ismade under theCommon Agricultural Policy ,theelimination of
theadministrative causes ofunequal treatment between importers .Itwill ,
atthesame time ,inconsequence ,abolish oneofthepossible causes of
deflection oftrade and artificial movement activities .
However ,Community provisions tobemade onthis subject arerestricted
because many measures concerning theimportation ofgoods are atthemoment
still atanational level .Thus itisnotpossible todevelop onesingle
procedure forcustoms clearance which canbeapplied fortherelease of
goods forhome useineach oftheMember States .Hence ,efforts must be
confined tomeasures which areindispensible forthese goods tobereleased
forfree circulation inaccordance with Article 10(l)oftheTreaty ofRome .

-4-
Although this isregret-table ,itisinfact arelatively miner
disadvantage ,since thenecessary measures can "betaken atnational level
fortheCommunity procedure forrelease ofgoods forfree circulation toserve
also asthebasis forentering forhome usegoods which have been imported
from third countries .
•Theprovisions ofthis proposal foraDirective stem ,toalarge
extent ,from themost reoent national provisions relating tocustoms clearance
ofgoods# Without detriment tothecorrect application ofCommon Customs
Tariff duties ytaxes having equivalent effect ,agricultural levies ,andother
charges for'which provision ismade under theCommon Agricultural Policy ,
they tend todispense with allsuperfluous formality which gives rise to
additional costs .They also contain measures fortheapplication ,incertain
circumstances ,ofmore flexible rules ofprocedure adapted asmuch tothe
needs ofeconomic andcommercial activity arising intheCommunity ,asto
newmethods ofadministrative management incourse ofdevelopment (inparti­
cular with regard toinformatics ).
TheCommission feels that these special rules ofprocedure should
have anincreasingly large field cfapplication ,which would lead toan
appreciable simplification oftheformalities which currently exist inmost
oftheMember States .Even where thenormal procedure is employed (distinctly
more flexible *than most current national procedures ),thesimple fact that the
owner cfthegoods –andoftherelative documents –could henceforth take
action fortherelease ofthegoods forfree circulation (wherever hemaybe.
established within theCommunity ,andinaccordance with harmonised rules ),
will constitute aconsiderable facility compared with thecurrent situation .
Although they arequite precise inthemselves ,theprovisions of
this proposal foraDirective nevertheless necessitate acertain number ofmeasure
ofimplementation inorder toensure auniform interpretation intheCommunity
«••/••

-5-
asawhole®ForthispurposethareisprevisionforrecourseTwherenecessary ^
"totheGeneralCustomsProceduresCommittee 9thesettingupofwhichwas
proposed "bytheCommissioninitsproposalfortheCouncilRegulation ontho,
importationfreeofCommonCustomsTariffdutiesofeducational fscientific
andculturalmaterials(l)
BasedonArtiole100oftheTreaty^thisproposalforaDirective
requirestheopinionoftheEuropeanParliamentaswellasthatofthe
EconomicandSocialCommittee.
(l)cf.doc,(COM)

Proposai
fora
CouncilDirective onthe
harmonization ofproceduresforthe
releaseofgoodsforfreecirculation
THECOUNCILOFTHEEUROPEAN C0MKU1TITIES
HavingregardtotheTreatyestablishing theEuropeanEconomicCommunity
andinparticularArticle100thereoft
HavingregardtotheProposalof.theCommission
HavingregardtotheOpinionoftheEuropeanParliament
HavingregardtotheOpinionoftheEconomicandSocialCommittee,
Whereas,theCommunityisbased011aCustomsUnion;
Vilhereas,withoutprejudicetothetransitional measureslaiddown:inTitleI,
ChapterIofPartFouroftheActconcerningtheconditionsofAccession
andtheAdjustmentstotheTreaties .(l)}thefinalformulationofthis
CustomsUnionisgoverned,inthemain,bytheprovisionsofTitleI,ChapterI
ofParttwooftheTreaty}whereasthisChaptercomprisesarangeofprecise
requirements concerninginparticulartheelimination ofcustomsduties
betweenMemberStates,thesettingupandtheprogressiveformulationofthe
CommonCustomsTariffaswellastheamendmentsorautonomoussuspensionsof
itj .
Khereas,althoughArticle27makesprovisionfortheMemberStatestotake
stepstoaligntheirprovisionslaiddownbylaw,regulationoradministrative
actioninrespectofcustomsmatters,beforetheendofthefirststage,and
inasfarasmaybenecessary,thisArticledoesnot,however,conferonthe
CommunityInstitutions thepowertoadoptmandatoryprovisions onthis
subject;whereasathoroughexamination .whichhas-beenundertakenwiththe
MemberStateshasnevertheless broughttolight,thenecessitytodetermine,
(1)O.J.No.L.7-3of.27.3.1972,p.14••/•••

incertain respects ,themeasures bymandatory Community Acts indispensible
forthefinal formulation ofacustoms legislation ensuring uniform applica­
tion oftheCommon Customs -Tariff tandvarious charges laid down under the
Common Agricultural Policyj
Whereas forthis purpose theCouncil hasalready adopted ,inter alia ,the
Directive of30July 1968,ontheharmonisation oftheprovisions laid down
bylav;,regulation oradministrative action relating to:l)customs treat­
ment ofgoods entering thecustoms territory oftheCommunity ,2)temporary
storage ofsuch goods (2),hereinafter referred toasthe "Directive relating
tocustoms treatment ofgoods ",aswell astheDirective of4March 1969 »
ontheharmonisation ofprovisions laid down bylaw ,regulation oradminis­
trative action fordeferred payment ofcustoms duties ,charges having equiva­
lent effect andagricultural levies (3)»hereinafter referred toasthe
"Directive relating todeferred payment ";
Whereas therelease forfree circulation ,within themeaning ofArticle 10(l)
oftheTreaty >ofgoods imported from athird country into aMember State ,
haseffects throughout theCommunity ;whereas inoonsequence this assumes aspe <
cifically Community character and ,inthis rospect ,differs from therelease
forhome useofthese same goods which requires moreover theimplementation
ofdifferent national provisions ,particularly ofafiscal nature ,andcan
only take place intheLember State where such goods areeffectively consumed ;
Whereas theprovisions laid down bylaw ,regulation oradministrative action
ofMember States determine therules ofprocedure which ,inmost cases ,are
devised exclusively fortherelease ofgoods forhome use ;whereas ,asa
result }therelease 'forfree circulation ofsuch goods canforthemost
part take place only inisolated cases ,with regard notably totheir sub-
sequeiit release forhome useinanother Member State ;
(2)O.J. No.L.194of6.8.1968 ,p.13 .(Directive 68/312/SEC)
(3)O.J. No.L.58of8.3.1969 »P«14(Directive 69/73/UEC)

Whereastheseprovisionsmoreovershowimportantdisparitiestheeffoctof
whichistheimplementation indifferingconditions,notonlyofCommon
CustomsTariffduties,taxesh?wingequivalenteffect,agricultural levies
orotherchargeslaiddownundertheCommonAgricultural Policy,"butalso
ofotherCommunitymeasuresonwhichthereleaseofgood3forfreecirculation
maybeconditional ;whereasthedistortionsoftreatmentwhichresultfor
Communityimporters,dependingontheMemberStatewherethecustomsclearance
formalitiestakeplace,mayleadtodeflectionoftradeandartificial move­
mentactivities ;
Whereastheseprovisionshaveadirectbearingonthesettingupandoperation
ofaCommonMarket;
WhereasjtakingintoaccounttheextentoftheachievementoftheCustoms
Union,itisnecessaryto.fixcorrmonrulesofprocedureforthereleaseof
goodsforfreecirculation#atleastintheformof&Directive;whereas
thesamerulesmayalsobefollowedforthereleaseforhomeuseofthese
samegoodsintheKemberStateofimportation.
Whereasthesecommonrulesmustensurethecorrectapplicationofcustom's
duties,taxeshavingequivalenteffect,agriculturalleviesandothercharges
laiddovmundertheCommonAgriculturalPolicy,aswellasotherCommunity
provisions onwhichthereleaseofgoodsforfreecirculation maybecondi~
tional;whereastheymustinanycasebefreeofallsuperfluousformality;
whereastheymustmoreoverbesufficientlyflexibletobeadaptabletodiffe­
ringcircumstances andtotakeintoaccounttheprogressofadministration
technique,particularly withregardtoinformatics ;

Whereasitisimportanttoensureuniformimplementation ofthesecoroion
rulesandtoprovideforthispurposeaCommunityprocedurewhichwillallow
measuresofimplementation tobeadoptedforitwithintheappropriateperiod
oftime;whereasitisnecessarytohaverecoursetotheGeneralCustoms
ProcedureCommitteesetupunderCouncilRegulation(EEC)NO...*
of........... ontheimportationfreeofCommonCustomsTariffdutiesof
educational,scientificandculturalmaterials(4)tinordertoarrange
closeandeffectivecollaboration "betweentheMemberStatesandtheCommission
inthissphere,
HASADOPTEDTHISDIRECTIVE 1
Article1
Withoutprejudicetotheapplicationofanyspecialprovisionswhich
maybeadoptedunderspecificCorrmunitylegislation,thisDirectiveprescribes
theruleswhichmustbeincorporated intheprovisionslaiddownbylaw,
regulationoradministrative actioninMemberStates,inrespectofthe
releaseforfreecirculationwithinthemeaningofArticle10(l)oftheTreaty
establishing theEEC,ofgoodswhich:
–havebeenproducedtocustomsandwhichmaybeplacedtinder
temporarystorageprocedure,inaccordancewiththeconditions
laiddownintheDirectiverelatingtocustomstreatmentofgoods,
or
-havepreviouslybeenplacedunderanothercustomsprocedure.
(4)Doc.(COM)

-5-
Title I
General Procedure
Article 2
Release forfree circulation ofgoods specified inArticle 1
shall beconditional upon anentry (referred tohereinafter as"entry ")for
release forfree circulation being presented atacustoms office .
Article 3
Entry maybemade byanynatural orlegal person resident intheCommunis
able toproduce tothecustoms authority thegoods aswell asallthedocu­
ments which arerequired tobeproduced before this entry maybeaccepted .
Thenatural orlegal person whomakes entry shall behereinafter
referred toas"the declarant ".
Article 4
1. Theentry shall beinwriting andsigned bythedeclarant .
Itshall contain information necessary fortheidentification of
thegoods andfortheapplication ofcustoms duties ,>taxes having equivalent
effect fagricultural levies andother charges laid down under theCommon
Agricultural Policy ,aswell asallother Community provision ?which must v
becomplied with before thegoods inquestion maybereleased forfree cir­
culation .
#/•••

2. There shall accompany theentry alldocuments which itisnecessary
toproduce forthecorrect application ofcustoms duties ,charges having
equivalent effect andagricultural' levies andother charges laid down under
theCommon Agricultural Policy ,aswell assuch other Community provisions
which must becomplied with before thegoods inquestion maybereleased
for free circulation .
3* Exceptionally ,thecustoms authority mayfixatime limit ,either
forthecompletion ofanentry which does notcontain certain oftheinfor­
mation referred toinparagraph 1second sub-paragraph ,orelse forthe
production ofoneorseveral ofthedocuments referred toinparagraph 2.
Inthis case ,therelease from customs control forfree circulation ofthe
goods referred toinArticle 13,must beconditional onsecurity being given .
Information necessary fortheidentification ofthegoods towhich
itrefers must inanycase appear intheentry *
Article 5
Theperson entitled tomake entry ,byvirtue oftheprovisions
ofArticle 3,andwhocannot furnish allthedetails necessary forthis
j
purpose ,shall bepermitted ,under conditions determined bythecustoms
authority ,toexamine thegoods beforehand andtotake samples .

Article6
1.Theentry'may"bepresentedatanycustomsofficemtheCommunity
whichiscompetent'forthoreleaseforfreecirculationofthegoods"iowhich
theentryrelates. ''
2.WheretheprovisionsoftheAdditionalNote3ofSectionXVIofthe
CommonCustomsTariffapplyfanentrymustbepresentedforeachpartofa
machinesentinsplitconsignments.--' •.•«
3."Thecustomsauthoritymayallowtheentrytobepresentedbeforethe
declarantisinapositiontoproducethegoodstoit.This-authorisation
musthowevercarry'atimelimitdeterminedbythecircumstances .1
Article7
SubjecttotheprovisionsofArticle4(3)firregularentriesand
thosenotaccompanied bythedocumentswhicharerequiredtobeproduced ",
shallnotbeacceptable.
Entriesarelikewisenotacceptablewhichairepresentedatacustoms
officewhichisnotcompetentforthereleaseforfreecirculationofgoods
towhichtheentryrelatesorwhichconcernsgoodsnotinconformitywiththe
Consnunityprovisionswhichmustbecompliedwithbeforetheirbeingreleased
forfreecirculation . ....
Article8 ■
1.Entriesconsideredtobeinorderbythecustomsauthorityshallbe
acceptedbyitimmediatelyinaccordancewiththeprocedureslaiddownin
eachMemberState.

However fwhere ,inapplication ofArticle 6(3),anentry hasbeen
presented "before thegoods towhich itrelates have arrived atthecustoms
office oratanother place designated "bythecustoms authority }such -an
entry mayonly "beaccepted immediately after this arrival andinsofaras
theformalities mentioned inArticle 3oftheDirective concerning customs
treatment have been fulfilled ,
2m Thedate ofacceptance :of -theentry must benoted onthat document
sothat itconstitutes theoperative date fortheapplication ofcustoms
duties ?taxes having equivalent effect andagricultural levies andother
charges laid down under theCommon Agricultural Policy ,aswell asofall
Community provisions which must becomplied with prior tothegoods in
question being released forfree circulation .
Article 9
1» Entries accepted under theconditions referred toinArticle 8may
beamended bythedeclarant asregards oneorseveral items ofinformation
referred toinArticle 4(l)»However ,these amendments mayonlybeauthorised
provided that thegoods have notbeen released forfree circulation bythe
customs authority andthat noinfraction onthepart ofthedeclarant has
then been found .- ;
i - " '
Thecustoms authority mayallow theamendments referred tointhe
previous sub-paragraph tobeeffected bymeans ofpresenting anewentry
intended toreplace theoriginal entry .Thedate ofacceptance ofthis new
entry shall bethat oftheacceptance oftheoriginal entry .

2.Wherethedeclarantconsidersitnecessary,thecustomsauthority
mayalsopermithim,subjecttothesameconditionsasthosereferredtoin
paragraph1,firstsub-paragraph *secondsentence,towithdrawanentryor
toreplaceitbyanentryforanothercustomsprocedure.
Article10
1.Thecustomsauthorityshall,whereitdeemsitnecessary,examine
allorpartoftheenteredgoods.
2»Thegoodsshallbeexaminedintheplacesdesignatedforthat
I-urposeandduring ,thehourswhenthecustomsofficesareopen.
However,thecustomsauthoritymaypermit,attherequestofthe
declarantandathisexpense,examinationofgoodsatplacesandattimes
otherthanthosespecifiedabove.
5.Transportofgoodstoplacesforthepurposeofexamination,unpackin
repackingandallotheroperationsnecessitated bytheexaminationshallbe
undertakenbythedeclarantoronhisauthority.Hewillinalleventsbear
thecharges.
»
4.Goodstakentoplacesforthepurposeofexaminationshallnotbe
handledinanywaywhatsoever "iJitlioutpermissionfromthecustomsauthority.
5.Theexamination ofgoodsshalltakeplaceinthepresenceofthe
declarantorofapersonactingonhisbehalf.Incaseswhereexamination
cannottakeplace,withinthetimelimitprescribedbythecustomsauthority,
onaccountoftheabsenceofthedeclarantorofhisrepresentative ,the
conditionsunderwhichexamination maynevertheless takeplaceshallbe
determinedbytheMemberStates.

-10-
6.Thecustomsauthoritymay,atthetimeofexaminationofgoods,''
takesamplesforthepurposeofanalysisorfordetailedexamination.
Thecostsarisingfromanalysisordetailedexaminationshellbe
bornebytheadministrative authority.
Article11
1.Customsduties,taxeshavingequivalenteffectandagricultural
leviesandotherchargeslaiddownundertheCommonAgricultural Policy,as
wellasotherCommunitymeasureslaiddowninrespectofgoodsenteredfor
freecirculation ,shallbeappliedonthebasisoftheresultsoftheexami­
nationundertakenbythecompetentauthoritiesinrespectoftheinformation
containedintheentryandtheaccompanying documents,aswellasofexamination
whichmaybemadeofthegoods.
Vihenexaminationismadeofonlypartofthegoods,theresultsof
thisexaminationshallcoverthewholeofthegoodswhicharethesubject
oftheentry.
However,incasesofdisputeonthepartofthedeclarantconcerning
theresultsofthepartialexamination ,thedeclarantmayrequestthatthe
wholeofthegoodswhicharethesubjectoftheentryshouldbeexamined.
2.Theprovisionsofparagraph1,firstsub-paragraph shallnetpreclude
possibleamendmentofthetaxationjustifiedbytheresultsofoontrolscarried
outsubsequently bythecustomsautliority.
•9*/9••

Article12
1,Withoutprejudicetospecialrulesapplicableundergeneralor
specificCommunitylegislation ,andsubjecttothe,provisionsofparagraphs 2
to4,customsduties,taxeshavingequivalenteffectandagricultural levies
andotherchargeslaiddownundertheCommon-Agricultural Policy,shallbe
imposodinaccordancewiththeratesandamountsinforceatthedateof
acceptanceoftheentry.Thesamedateshallbetheoperativedatefordeter­
miningotherelementsoftaxationaswellasfortheapplicationofother
Communityprovisionswhichmustbecompledwithbefore,thereleaseofgoods
forfreecirculation .
2.VJherecustomsduties,taxeshavingequivalenteffect,agricultural
leviesorotherchargeslaiddownundertheCommonAgricultural Policy,
applicabletogoods,arereducedafterthedateo,facceptanceoftheentry
butbeforethereleaseofsuchgoodsforfreecirculation hasbeenallowed
bythecustomsauthority,thodeclarantshallhavetherighttoclaimthe
application ofthemostfavorablerateoramount.
However,theseprovisionsshallnotbeapplicable :
*
a)wherethecustomsauthorityhasbeenunabletoreleasethegoods
forfreecirculationforreasonssolelyattributable to,thedeclarant;
b)wheregoodsaresubjecttoagriculturallevieswhichareadvance
fixed.

3.Wheregoodsimportedfromathird-countryaretransportedunder
CommunitytransitprocedurefromthecustomsofficeofarrivalintheCommunity
toanothercustomsofficewheretheyareenteredforfreecirculation,the
Customsduties,taxeshavingequivalenteffectoragriculturalleviesor
othercharges'laiddownundertheCommonAgricultural Pdlicyapplicableto
thesegoods.shallbethciseinforceatthedatewhenthecustomsCommunity
transitdocumentwaspresented,(externalprooedure),providedthat:
a)thedeclarantcanshowthatthebenefitoftheprovisionsofthis-
paragraphhadbeenrequestedonthissamedataatthecustomsofficeofdepar­
ture,
b)theappropriatedocuments,whicharerequiredtobepresented :
a3aconditionofrelease'ofthegoodsinquestionforfreecirculation,were
currentlyvalid'-atthatdate.
Thesameprovisionsareapplicablewheregoodsaretransportedto
aninlandcustomsofficeoftheCommunityinconformitywithArticle3or
Article7(l)ofRegulation(EEC)N°542/69of18March1969relatingto
Communitytransit -(l),thedatewhenthegoodsaretakenintocustomscontrol
bythecustomsofficeofarrivalintheCommunityreplacingthedateofthe
presentation ofthecustomsCommunitytransitdocumentreferredtointhe
previoussub–paragraph.
Whererecourse'ismadeto'theprovisionsofthisparagraph,release
ofgoodsforfreecirculation musttakeplacewhentheyarriveatthecustoms
officeofarrivaloratplacesdesignatedbythecustomsauthority,
4.Theprovisionsofthisarticleshallbeapplicable whenreleasefor
freecirculationisallowedforeachcomponentofmachineswhicharesentin
splitconsignments ,with,theapplicationofcustomsdutieslaiddowninrespect
ofassembledmachines,inconformitywiththeprovisionsofAdditionalNote3
ofSectionXVIoftheCommonCustomsTariff.
(l)O.J.No.L.77of29March1969.p.1

Article13
Thecustomsauthoritymayonlyreleasegoodsforfreecirculation
whencustomsduties7taxeshavingecf..u.Silenteffeotoragricultural levies
orothercha^\?;ealaidur>d-?rtheCorcr»snAgricultural Policywhichare
applicabletothemhavebe6npaidorTiaranteed,orarothesubjectof
deferredpayment,underconditionslaiddownintheDirectiverelatingto
deferredpayment.'
TitleII
SpecialProcedures
Article14
SaveasotherwiseprovidedinArticles15to19,theprovisions
ofTitle1shallapplytothespecialprocedureslaiddownintheseArticles#
Article15
Withoutprejudicetotheapplication ofthespecialprovisionslaid
downwithregardtoconsignments "byletterpostandparcelpost,theMember
Statesmaymakeprovisionsforgoodsimportedfornon-commercial purposes,
aswellasgoodsofsmallvalue,inparticularthosecontainedinthepersonal
baggageoftravellers,tobethesubjectofanoraldeclaration,oratacit
declaration .
BywayofderogationfromtheprovisionsofArticle3fthedeclarant
authorisedtomakeoraldeclarationshallnotberequiredtoberesidentin
theCommunity.

-14-
1. Thecustoms authority mayauthorise thedeclarant tofurnish ,or
insert atalater date fcertain information aspart oftheentry intheform
ofsupplementary entries which maybeofageneral ,periodic ofrecapitulative
character#
2. Statements made insupplementary entries ,together with statements
made inentries inrespect ofwhich they refer ,shall respectively bedeemed
toconstitute asingle indivisible instrument taking effect atthedate when
thecorresponding initial entry wasaccepted .
Article 17
i
1. Provided that similar facilities aregranted toitconcerning release
forhome useofgoods which itimports from third countries ,anybusiness
undertaking maybeauthorised bythecustoms authority tocarry orhave carried
such goods toitspremises ,ortoother places designated assuch ,inorder
tobeable tomake useofthem without their having been produced tothecustoms
authority atthetime oftheir arrival atdestination andbefore theentry
relating tothem hasbeen presented .
Theprovisions ofthis paragraph apply togoods imported directly from
third countries aswell astogoods coming from afree zone ,orwhich have
been placed under customs arrangements including suspended customs duties ,
taxes having equivalent effect ,agricultural levies andother charges laid
down under theCommon Agricultural Policy .
2# Thegoods must beentered intherecords oftheundertaking atthe
time oftheir arrival atdestination .

-15-
3. Theentry relating togoods imported tinder theconditions setout
inthis Article must bepresented atthecustoms office designated forthis
purpose within thetine limit fixed bythecustoms authority *
Forthepurposes oftheapplication oftheprovisions ofArticle 12(l),
thedate ofentry ofthegoods inthestock records oftheundertaking shall '
beused inplace ofthedate ofacceptance oftheentry relating tothese
goods .
4. Insofarastheprovisions ofparagraph 3(2)arenotaffected ,the
customs authority mayallow thegoods tobethesubject ofregularising ,general
orperiodic entries ,without prejudice ,asthecase maybe,totheapplication
oftheprovisions ofArticle 19»
5. Theauthorisation referred toinparagraph 1shall begranted subject
toconditions fixed bythecustoms authority .Inparticular ,thelatter may
require immediate notification ,inthemanner inwhich they laydown ,ofall
arrivals ofgoods atdestination .
Theauthorisation mayberestricted tocertain goods particularly
specified bythecustoms authority .Itshall beessentially revocable .
*
6. Theimplementation oftheprovisions ofthis Article shall inno
waypreclude theexercise bythecustoms authority ofanycontrols "which it
considers necessary inorder toensure that theoperations areregular .-
Article 18
Persons benefiting under theprovisions ofArticles 16and 17must •
give anundertaking tothecustoms authority tocomply with theresulting
special obligations .Thecustoms authority mayforthis purpose require a
guarantee ,thenature andamount ofwhich they shall determine .

-16-
Article19 .■
1.TheentryinwritingprescribedinArticle4maybereplacedbythe
declarantsendingtothecustomsofficedesignated ,forthis-purpose,codified
data,ordataraa.deoutinanyformfixedbythecustomsauthority,corresponding
totheinformationrequiredforentriesinwriting,whichisintendedforuse
bycomputer.
2.Thecustomsauthorityshalldeterminethecircumstances inwhich
this.datamaybesent.
"'TitleIII
FinalProvisions
Artide20
1.Withoutprejudicetotheapplicationoftheprovisionswhichmight
beadoptedinCommunityRegulations concerningindirecttaxesandcounter­
vailingmeasuresreferredtoinArticle99oftheEECTreaty,theprovisions
laiddownbylaw,regulationoradministrative practiceofMemberStates
mayproscribethattheproceduresprovidedforin.thisDirectivemayequally
beusedfortheapplicationofnationalmeasureswhichare'requiredtobe
compliedwithbeforegoodsenteredforfreecirculationarereleasedfor
homeuse.
2.Thecompetentnationalauthoritiesshalltakeallmeasuresnecessary
toensurefreemovementwithintheCommunityofgoodsreleasedforfreecircu­
lation.
Tothisend,goodswhichareinfreecirculation maybeplacedunder
acustomsprocedureensuringobservanceofthenationalmeasureswhichare
requiredtobecompliedwithbeforegoodsarereleasedforhomeuse.Where
theyareintendedtobetransported immediatelytoadestinationinanother
MemberState,theyshallbeplacedunderacustomsprocedurewhichwj.ll
ensurefreemovementwithintheCommunity.
•••/•••

Article21
Theprovisionsnecessaryfortheimplementation ofArticles4j5i
6,7f9,10,12,17,18and19ofthisDirectiveshall"beadoptedinaccor­
dancewiththeprocedureprescribedinArticle8ofRegulation(EEC)NO..*«.«
Article22
1*TheMemberStatesshallbringintoforcethemeasuresnecessaryto
complywiththisDirectivenotlaterthan........
2.EachMemberStateshallinformtheCommissionoftheprovisionswhich
itmakesfortheapplication ofthisDirective.
TheCommissionshallcommunicate thisinformation totheotherMember
States.
Article23
ThisDirectiveisaddressedtotheMemberStates.
Doneat
BytheCouncil
ThePresident,