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DOCUMENTS "COM"
COM(79)563
Vol.1979/0196

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COMMISSION OFTHEEUROPEAN COMMUNITIES
\COM(79)563 final
Brussels/23October1979
Recommendation fora
COUNCILDECISION
acceptingonbehalfoftheCommunity anAnnextotheInternational
Convention onthesimplification andharmonization ofcustomspro­
cedures
(submittedtotheCouncilbytheCommission )
/if<?-■V^\
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C0MC79)563final

EXPLANATORY MEMORANDUM
TheInternational Conventionontheharmonization andsimplification
ofcustomsprocedures (KyotoConvention),drawnupwithintheCustomsCoope­
rationCouncil(CCC)andtowhichtheCommunityisacontractingparty(1),
providesforthepreparation ofanumberofannexes,eachofv/hichhasthe
statusof^conventionandmaybeacceptedseparately.
Inthelightoftheirpurpose,whichistofacilitateinternational
tradeingoods,thevariousannexes,eachofwhichdealswithaparticular
areaofcustomslegislation,concerndirectlythecustomsunionandindeed
theimplementation oftheCommunity'scommercialpolicy.AnnexB.3(2),\
concerningreimportation inthesamestate,wasadoptedbytheCCCinJune
1978.TheCommunity,asacontractingpartytotheKyotoConvention,should
nowdetermineitspositioninrespectoftheannex. ;>
TheannexhasbeenexaminedindetailbytherelevantCommission
departments andrepresentatives oftheMemberStates.
Followingthisexamination,itappearsthatthereareonlyafew
differences betweentheCommunityprovisionslaiddownbyCouncilRegula­
tion(EEC)No754/76of'25.3.1976 (3)andthestandardsandrecommended
practicesoftheannex.Accordingly,itseemspossibletoacceptannex
B.3withthefollowingreservations
Standard 2
Article2,paragraph 1(b)ofCouncilRegulation(EEC)No754/76
of25.3.1976statesthatagriculturalproductswhich,atthetimeoftheir
exportation,gavevisatothegrantingofrefundsorotheramountsshallnot
beconsideredtobereturnedgoods,exceptwheretheyfulfilcertaincondi­
tionsclearlylaiddownintheRegulation.
./.
(1)CouncilDecisionof18March1975(JOn°L100of21.4.1975,p.1)
(2)NumerationusedbytheCCC
(3)0Jn°L89of2.4.1976

Thisstandardisthereforeincompatible withprovisionsofCommunity
law.
Recommanded Practice8
Thisrecommendedpracticeprovidesthateconomicprohibitions and
restrictions onimportation shouldnotbeappliedtogoodsreimportedin
■-. .i
thesamestatewhichwereinfreecirculation whenexported.Thisprovi­
sionisincompatible withCommunitylaw,inaccordancewithwhichcertain
economicprohibitions andrestrictions may,incertaincircSmstances,apply
togoodsoriginating inthirdcountries.
. ■ ■■ t;
Recommended Practice11 ^ (
Thisrecommendedpracticeprovidesthat,wheretimelimitsarefixed
innationallegislation beyondwhichreimportation inthesamestatewill
notbegranted,suchlimitsshouldnotbelessthanoneyear.Community
legislation laysdownalimitofsixmonthsinrespectofgoodswhich,at
thetimeoftheirexportationfromthecustomsterritory'oftheCommunity,
werethesubjectoscustomsexportformalities withaviewtoobtaining
refundsandotheramountsgrantedonexportationwithintheframeworkof
thecommonagricultural policy,togetherwiththosewhichgaverisetothe
levyingofanexportduty.
Recommended Practice12
Althoughtheprincipleoftheobligationtorefundexportdutiesand
taxesisnotclearlystatedinthisrecommendedpractice,thesecondcommen'
tarytotherecommendedpracticeassumesacceptanceofsuchaprinciple.
'^"•• •:
Accordingly,oiftheinterpretation tobegiventotherecommended
practiceisthatresultingfromthecommentary,theformerisunacceptable
fortheCommunity.Article5,paragraph2ofCouncilRegulation (EEC)
No754/76of25.3.1976renderstherefundofexportdutiesforcertain
agricultural goodsconditional onthe'existenceofcertaincircumstances
definedinarticle2,paragraph2oftheRegulation.

-3-
Recommended Practice 24
Thisrecommended practiceprovidesthatgoodsexportedwithnotifi­
cationofintendedreturnshouldbegrantedconditionalrelieffromany
exportdutiesandtaxesapplicable .Communityagricultural provisions,
however,provideforthelevyingof(andnotconditionalrelieffrom)such
dutiesinrespectofgoodstobeexportedandliabletoduty,underwhatever
customsproceduretheymayleavethecustomsterritoryoftheCommunity.
Therecommanded practiceisthereforeincompatible withCommunitylaw.
CONCLUSION
TheCommission recommendsthattheCouncil,inaccordancewitharti-*
cle113oftheTreaty,accept,subjecttothereservations mentionedabove,
annexB.3concerningreimportation inthesamestatetotheKyotoConvention.
(

Recommendation
fora•
COUNCILDECISION
acceptingonbehalfoftheCommunity
anAnnextotheInternational Convention
onthesimplification andharmonization
ofcustomsprocedures
THE"COUNCILOFTHEEUROPEAN COMMUNITIES
HavingregardtotheTreatyestablishing theEuropeanEconomicCommunity,
andinparticularArticle113thereof;
».'•
I■... ... 1 _ 1. »
• , ■ i i' ,
-Havingregardtotherecommendation fromtheCommission;
I ■. ■·'·
Whereas,inaccordancewith.CouncilDecision75/199/EEC(1)/
theCommunityisapartytotheInternational Conventiononthesimplificati
andharmonization ofcustomsprocedures;' '
WhereastheAnnextothesaidConventionconcerningreimportation inthe
samestatecanbeacceptedbytheCommunity;
Whereasitisnevertheless advisabletomakesuchacceptancesubjectto~v
,certainreservations inordertotakeaccountofthespecialrequirements
ofthecustomsunion,_
' -•' ,.•••
HASDECIDEDASFOLLOWS:
Article 1
AnnexB.3concerningreimportation inthesamestatetotheInternational
Conventiononthesimplification andharmonization ofcustomsprocedures
isherebyacceptedonbehalfoftheCommunity,',withtheexceptionof
standard2andrecommendedpractices8,11,12and24.
ThetextofthesaidArmexisannexedto,thisDecision./
(1)OJNoL100,21.4.1975,p.1

-2-
Article2
TheCommissionshallinformtheGeneralSecretariat oftheCustomsCoopera­
tionCounciloftheacceptancebytheCommunity,subjecttothereservations
referredtoinArticle1,oftheAnnexconcerningreimportation inthesame
state.
DoneatBrussels,
FortheCouncil,
ThePresident,