ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(73)538
Vol.1973/0104

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Community andtheEuropean Atomic Energy Community (OJL43,15.2.1983, p.1),as
amended byRegulation (EC, Euratom) No1700/2003 of22September 2003 (OJL243,
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InÜbereinstimmung mitderVerordnung (EWG, Euratom) Nr.354/83 desRates vom 1.
Februar 1983 über die Freigabe der historischen Archive der Europäischen
Wirtschaftsgemeinschaft undderEuropäischen Atomgemeinschaft (ABI. L43vom 15.2.1983,
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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(73)538final
Brussels,10April1973
Proposalfora
REGULATION OPTHECOUNCIL
onmutualassistance "betweencompetentauthorities of
theMemberStatesand"betweenthelatterandtheCommission
forensuringthecorrectapplicationofCommunitycustoms
andagricultureregulations
(submittedtotheCouncilbytheCommission)
COM(73)538final

EXPLANATORY MEMORANDUM
although most oftheprovisions necessary for thefunctioning
ofthe customs union are identical oratleast harmonised inall the Member
States ,experience shows that their application may beseriously hindered ,
even totally prevented ,without administrative assistance atEuropean level .
The same situation arises intheapplication ofcommon agricultural policy
provisions .
Infact ,thegeographical size oftheEEC and the differences
between the States who are its members make itessential tohave close coope
ration between the competent authorities ,responsible for collection of
"customs duties 11and agricultural levies within themeaning ofArticle 2
(a)and (b)oftheCouncil Decision of21April 1970 *orfor theimplemen­
tation ofprovisions governing thegrant ofamounts financed byEAGGF (ex­
port refunds ,aids ofallkinds ).Such cooperation iseven more necessary in
order totake effective :measures tocombat possible *irregularities inthe
latter two areas .
Itisimperative tohave aCommunity rule particularly inrespect
ofirregularities which areinfringements ofCommunity provisions .Indeed ,
according totheprovisions ofCouncil Decision of21April ,1970 therevenu .
liable tobeevaded ispart oftheownresources shown intheCommunity budg
Inaddition the large number ofRegulations ,Directives and Decisions adapte
bythe Council and theCommission oncustoms and agricultural matters result
inthe fact ,that infuture most oftheprovisions ontheapplication ofthe
Common Community Tariff aswell asmost ofthe ,measures •adapted under the
Common Agricultural Policy draw attention toCommunity law .Thus itis
important toensure that this law isimplemented asclearly aspossible in
accordance with the conditions andprocedures laid down .

-2-
Certainly afirst step was taken towards administrative
cooperation bythe Governments oftheMember States ofthe
Community asoriginally constituted who concluded theConvention
formutual assistance between their respective customs authori­
ties .,signed inRome on7September 1967 *Nevertheless that
Convention ,drawn upinaperiod when Customs rules were primarily
national ,does notafford the same legal safeguards ofuniform
implementation asaCommunity regulation .Theaim ofthat Conven­
tion ,asdefined inArticle 1thereof ,is,however ,'only "to
ensure the correct collection ofcustoms duties and other import
and export taxes and toanticipate ,investigate andpunish
offences against customs laws "(customs laws ,within themeaning
ofArticle 2,mean laws andregulations relating toimports ,
exports and transit ,whether they concern customs duties and any
other taxes ,orpreventive measures ,restrictions orinspection ).
Because ofitslimited scope ,that Convention ,whilst
certainly animportant instrument ,isnevertheless inadequate to
ensure supervision ofthecorrect implementation ofCommunity
provisions inall theaforementioned fields .This ismore apparent
when itisappreciated that themutual assistance established by
that Convention islimited tonational authorities .
However close cooperation between national authorities may
be,itshould obviously becoupled with cooperation with the
Commission ,oneofwhose basic functions -defined inArticle 155
oftheEECTreaty -istoensure that theprovisions ofthis Treaty
and themeasures taken bytheinstitutions pursuant thereto are
applied .TheCommission canonly fulfil itstask and ,using the
powers conferred onitbytheTreaty ,play aneffective role in
eliminating deflections oftrade andfraudulent practices inso
farasitisregularly informed ofthedifficulties faced bynational
authorities .

Taking particular account oftheCommissions responsibili­
ties inthe formulation and application ofCommunity provisions
relating toits ownresources ,itisimportant that theCommission
should take part inadministrative cooperation atEuropean level
soastoenable ittotake ,orrapidly topropose ,suitable
protective measures and ,where appropriate ,tocoordinate the
research work ofnational authorities .
For these reasons asystem ofmutual assistance should be
established inorder toensure that Community customs and agriculture
regulations are correctly implemented and toprovide for cooperation
between the competent national authorities and between the latter
and the Commission .
Such isthe aim ofthis draft Regulation which ,based in
particular onArticle kjand235 oftheEECTreaty ,requires the
Opinion ,oftheEuropean Parliament .
This proposal was drawn upafter consultation with the
acceding States and takes account oftheir observations .

PROPOSAL FOR AREGULATION OFTHE COUNCI L
onmutual assistance between competent authorities
ofthe Member States and between the latter and the
Commission forensuring the correct application of
Community customs andagriculture regulations
THE COUNCIL OFTHEEUROPEAN COMMUNITIES ,
HAVING REGARD totheTreaty establishing theEuropean Economic Community ,
andinparticular Articles kj>and235thereof ;
HAVING REGARD toCouncil Regulation (EEC )729/70 (1)of21April 1970
onthe financing ofthe common agricultural policy ,and inparticular
Article 8(3);
HAVING REGARD totheproposal from theCommission ;
HAVING REGARD totheOpinion oftheEuropean Parliament ;
WHEREAS the collection ofthe own resources ofthe Community and the
proper functioning oftheCustoms Union and theCommon Agricultural
Policy ,require coordination inthestruggle against theirregularities
liable tobecommitted inthese respects ;
WHEREAS such asituation calls net only for closer cooperation between
thecompetent authorities oftheMember States ,butalso between the
latter and theCommission ,which isspecially entrusted with thetask
ofensuring that theprovisions oftheEECTreaty and themeasures
taken pursuant thereto areapplied ;
(1)OJNoL9k.28April 1970 ,p.13.

WEDKuASthereforerulesshouldbelaiddownunderwhichthecompetentau­
thoritiesoftheLernberStatesandtheCommission shouldassisteachother
inordertoensurethepropercollectionofcustomsduties,taxesoxequi­
valenteffectandagricultural levieswithinthemeaningoftheCouncil
Decisionof21April1970(2)enthereplacementoffinancialcontributions
fromMemberStatesbytheCommunities' ownresources,topreventandinves­
tigateinfringements ofregulationsapplicabletocustomsandagriculture
withoutprejudicetotheprovisionsofCouncilRegulation(.'iHHC)No.283/72(3)
of7February1972concerningirregularities andtherecoveryofsuraswrongly
paidinconnectionwiththefinancingofthecommonagricultural policyandthe
organisation ofaninformation systeminthisfield.
VJH3REAStheprovisionsofthisRegulationcoverboththeapplication ofre­
gulationsgoverningthecommonagricultural policyandtheCommonCustoms
TariffpolicyaswellasCommunitycustomsregulations ;whereas,withregard
tothelatter,thespecificprovisionsofthe3&CTreatydonotconferon
theCommunities' institutions thepowertodrawupbindingprovisionsre­
gardingmutualassistance ;whereas,consequently ,itappearsnecessaryalso
tobasetheprovisionsofthisRegulation onArticle235>
HASADOPTEDTHISREGULATION :
(2)OJNoL94,28April1970,p.19
(3)OJNoL36,10February1972,p.1.

article 1
1.This Regulation fixes therules according towhich theauthorities of
theMember States competent incustoms andagricultural matters -here­
inafter called "competent authorities' 1-shall cooperate with each other
and with the Commission inorder to :
(a)ensure theproper collection ofcustoms duties andagricultural
levies within themeaning ofArticle 2(a)and (b)ofthe
Council Decision of21April 1970 ;
(b)prevent andinvestigate infringements ofcustoms andagriculture
regulations .
2.Theprovisions ofthis Regulation shall also apply totheagricultural
field without prejudice totheprovisions ofRegulation (EEC )No.283/72
article 2
1.The competent authorities oftheMember States shall ,when requested ,
forward all information likely toensure :
-theproper collection ofthecustoms duties and ,levies referred
toinArticle 1(1)(a),and ,more particularly ,such information
aswill help todetermine thenature ,value ororigin ofgoods ;

-k-
-compliance with theconditions under which theamounts financed
wholly orpartly bytheEuropean Agricultural Guidance and
Guarantee Fund aregranted .
Such information shall also beforwarded totheCommission where ithasa
bearing ontheproper functioning ofthecustoms union asawhole oron
theCommon Agricultural Policy .
2.When theinformation required isnotavailable from theauthority to
which therequest isaddressed ,that authority shall make enquiries into
therelevant laws andregulations .IftheCommission sorequests ,itmay
take part insuch inquiries .
Article 3
When requested ,the competent authorities oftheMember States shall supply -
each other with acertificate stating that goods exported from oneMember
State toanother Member State have been properly imported into thesecond
Member State and ,where appropriate ,giving details ofthecustoms procedure
ortheadministrative checks towhich thegoods have been subjected .
Article k
Attherequest ofthecompetent authorities ofoneMember State ,thecompe­
tent authorities ofthe Member State from whom information has been re­
quested shall notify theparties concerned ,orhave them notified ,ofany
acts ordecisions ofthecompetent authorities ofthefirst Member State
which relate toregulations concerning customs andagriculture .

Article 5
Member State shall take steps toensure that their competent investigation
authorities are indirect contact with each other inorder toexchange infor
mation facilitating theprevention ofandinvestigation into infringements
ofcustoms andagriculture regulations .
Article 6
Inorder toensure that customs andagriculture regulations areproperly
applied ,thecompetent authorities ofeach Kember State shall ,voluntarily
oronrequest bythecompetent authorities oftheother Member States orby
theCommission ,maintain aspecial surveillance ,asappropriate ,on :
(a)themovement and ,more particularly ,theentry into anddeparture
from their territories ,ofpersons suspected ofinfringing pro­
fessionally orfrequently regulations oncustoms andagricultural
matters ;
(b)places where unusually large deposits ofgoods suggest further
infringements ofregulations oncustoms andagricultural matters
(c)themovements ofgoods reported byanother Member State asbeing
part ofasignificant trade tothat State which infringes regu­
lations oncustoms andagricultural matters j
(d)vehicles ,ships andaircraft which aresuspected ofbeing used
ininfringements ofregulations oncustoms andagricultural
matters |

Article 7
Thecompetent -authorities oftheMember States shall send each other ,
either voluntarily orwhen requested anyavailable information inparticu­
lar intheform ofreports ,accounts orcertified copies ofdocuraents ,of
interest concerning completed orpossible operations which appear tocons­
titute infringements toCommunity regulations oncustoms andagricultural
matters .
Article 8
Atthe request ofthecompetent authorities ofaMember State thecompetent
authorities ofanother Member State ,shall carry outofficial enquiries and
shall inparticular interview persons suspected ofinfringing regulations
oncustoms andagriculture matters ,aswell aswitnesses orexperts .They
shall communicate theresults ofsuch enquiries tothecompetent authorities
who made the request .
Article 9
Thecompetent authorities oftheFember States shall send each other all
information likely tobeofuseinconnection with infringements ofCommu­
nity regulations oncustoms andagricultural matters ;they shall forward
copies oforextracts from reports drawn upbythecompetent investigating
authorities giving details oftheparticular methods used bytheoffenders

Article10
ThecompetentauthoritiesoftheMemberStatesshallexchangelistsof
goodswhich,whenimported.,exportedorintransit,areknowntobeused
intradewhichinfringesregulations oncustomsand•agricultural matters.
Article11
WithoutprejudicetoArticles9an<l10thisRegulation ,thecompetent
authorities ofeachMemberStateshallcommunicate withoutdelaytothe
competentauthoritiesoftheotherMemberStatesconcernedanyirregulari­
tiesv;h.;.cj.areliabletohaveeffectsoutsidetheirterritoryorwhichindi­
cate'thi-.",<3optionofanewfraudulentpractice.
Article12
1.Thecompetentauthorities oftheIlemberStatesshallalsofurnishthe
CommissicfiwiththeinformationreferredtoinArticles9i10a*id11ofthis
Regulation.
2.TheCommissionshallorganiseinformation meetingsatCommunitylevel
fortheappropriaterepresentatives oftheMemberStatesinordertoexamine
withtheminformation obtainedunderparagraph 1aboveandinparticular
withregardtothelessonstobelearnedfromsuchinformation inconnection
withirregularities ,preventivemeasuresandlegalproceedings.
3.AttherequestofaMemberStateor,tinderthearrangementslaiddovm
intheprecedingparagraph,oftheCommission ,theMemberStatesshall
consulteachother,whereappropriatewithinanyothercompetentbody,for
thepurposeofclosinganygapswhichbecomeapparentinthecourseofthe
useofprovisionsinforceandwhichprejudiceCommunityinterests.

-8-
Article 13
1.Thecompetent authorities shall notbeobliged bythis Regulation to
supply information obtained from banks orsimilar institutions .
2.Thecompetent authorities ofoneMember State mayrefuse tocommunicate
information which would violate industrial ,commercial orprofessional
secrets .
3.Information ,communication anddocuments obtained mayonly beused for
thepurposes ofthis Regulation .They maynotbedisclosed topersons other
than those required touse them unless theauthority which provided them
shall have expressely consented thereto .
4.Requests forinformation ,reports byexperts andother communications
obtained byaMember State forthepurpose ofthis regulation shall bepro­
tected under the national law that that Member State accords documents and
information ofasimilar nature .
Article 14
This Regulation shall enter into force onthethird dayfollowing that of
itspublication intheofficial Journal oftheEuropean Communities .
This Regulation shall bebinding initsentirety anddirectly applicable
inall Member States .
Done atBrussels ,
For the Council
The President