12. 6. 90 Official Journal of the European Communities No C 142/3 
II 
(Preparatory Acts) 
COMMISSION 
Re-examined proposal for a Council Regulation (EEC) on information given by the customs 
authorities of the Member States on the classification of goods in the customs nomenclature (') 
COM(90) 198 final — SYN 20 
(Submitted by the Commission pursuant to Article 149 2 (d) of the EEC Treaty on 11 May 1990) 
(90/C 142/04) 
(') OJ No C 256, 8. 10. 1981, p. 7. 
COMMON POSITION OF THE COUNCIL RE-EXAMINED PROPOSAL 
Preamble and recitals unchanged from the common position 
Article 1 unchanged from the common position 
Article 2 Article 2 
Paragraph 1 unchanged from the common position 
Amendment No 2 
2. Tariff information shall be provided to the 
applicant free of charge. However, where expenditure is 
incurred by the customs authority, such expenditure may 
be charged to the applicant. 2. Tariff information shall be provided to the 
applicant free of charge. However, where expenditure is 
incurred as a result of analysing, or obtaining an expert's 
report on any samples sent to the customs authority and 
returning them to the applicant, such expenditure may be 
charged to the latter. 
Article 3 unchanged from the common position 
No C 142/4 Official Journal of the European Communities 12. 6. 90 
COMMON POSITION OF THE COUNCIL RE-EXAMINED PROPOSAL 
Article 4 Article 4 
Paragraphs 1 and 2 unchanged from the common position 
Amendment No 5 
3. The customs authority in each Member State may 3. An application for binding tariff information shall 
limit the number of goods which may be covered by a relate to only one type of goods. The customs authority 
single application. It may refuse applications which may refuse applications which clearly seem unwarranted, 
clearly seem unwarranted. 
Article 5 Article 5 
Paragraph 1 unchanged from the common position 
Amendment No 6 
2. The competent administration in each Member 2. Deleted. 
State may also stipulate that applications for binding 
tariff information shall indicate the customs office or 
offices at which the customs formalities relating to the 
goods in question are expected to be carried out. 
Paragraphs 3 and 4 unchanged from the common position (They now become 
paragraphs 2 and 3) 
Articles 6 and 7 unchanged from the common position. 
Article 8 Article 8 
Paragraph 1 unchanged from the common position 
Amendment No 7 
2. Where the competent administration of the 2. Deleted 
Member State in which the binding tariff information is 
to be used requires the applicant to indicate the customs 
office or offices in which he intends to complete the 
customs formalities relating to the goods in question, 
those offices must be indicated in the binding tariff 
information. In the absence of such requirement, the 
binding tariff information may be used in any customs 
office of the Member State in which it was supplied 
which is empowered to complete the customs formalities 
relating to the goods in question. 
12.6.90 Official Journal of the European Communities No C 142/5 
COMMON POSITION OF THE COUNCIL RE-EXAMINED PROPOSAL 
Article 9 unchanged from the common position 
Article 10 Article 10 
Amendment No 8-1 
1. Binding tariff information may be invoked only by 
the holder thereof, subject to any provisions applicable to 
the person making the customs declaration. 1. Binding tariff information may be invoked only by 
the holder thereof (12 words deleted) or his successors 
or an agent acting on the holder's behalf in accordance 
with the provisions of Council Regulation (EEC) No 
3632/85 defining the conditions under which a person 
may be permitted to make a customs declaration. 
Paragraphs 2 and 3 unchanged from the common position 
Article 11 unchanged from the common position 
Article 12 Article 12 
Amendment No 9 
Where binding tariff information indicates the customs 
office or offices at which it may be used, it shall be 
binding on the administration only where the customs 
formalities relating to the goods in question are 
completed at one of those offices. Article deleted 
The customs authority which provided the binding tariff 
information may, however, authorize its use at other 
customs offices, on condition that prior application 
therefore is made by the holder. 
Articles 13 to 20 become Articles 12 to 19