COMMISSION OF THE EUROPEAN COMMUNITIES 
COM(95) 4 final 
Brussels, 13.01.1995 
Proposal for a 
COUNCIL REGULATION (EC) 
LAYING DOWN TRANSITIONAL CUSTOMS MEASURES 
FOLLOWING THE ACCESSION OF FINLAND AND SWEDEN 
(presented by the Commission) 
Explanatory memorandum 
Certain customs cooperation agreements entered into by Norway with Finland and 
Sweden allow the Norwegian customs authorities, in certain circumstances, to apply 
customs regulations, import and export regulations and other customs provisions on 
behalf of the other contracting party. 
From 1 January 1995 Swedish and Finnish regulations and other provisions are 
superseded by Community ones. In order to safeguard the interests of the European 
Community it is proposed that the Council should, in accordance with Article 169 of the 
Act of Accession, authorize temporary maintenance of these cooperation arrangements in 
the interest of the regions and operators concerned, provided that implementation of 
Community law is fully secured and that it is clear that Sweden and Finland will be wholly 
responsible for ensuring that Community regulations are properly implemented and 
financially liable for action taken by the Norwegian authorities under the Nordic customs 
cooperation arrangements. 
^fc*^ 
Proposal for a 
COUNCIL REGULATION (EC> 
LAYING DOWN TRANSITIONAL CUSTOMS MEASURES 
FOL LOWING THE ACCESSION OF FINLAND AND SWEDEN 
THE COUNCIL OF THE EUROPEAN UNION, 
Having regard to the Treaty establishing the European Community, 
Having regard to the Treaty of Accession of the Kingdom of Norway, the Republic of 
Austria, the Republic of Finland and the Kingdom of Sweden to the European Union,1 and 
in particular Article 169 of the Act of Accession, 
Having regard to Council Regulation (EEC) No 2913/92 establishing the Community 
Customs Code,2 
Having regard to the proposal from the Commission of the European Communities, 
Whereas customs cooperation agreements have been concluded between Norway and 
Finland (agreement of 10 December 1968) and Norway and Sweden (agreement of 
28 October 1959); 
Whereas these agreements provide that under certain conditions and for certain customs 
offices the customs officers of one of the parties to the agreement may apply, on behalf of 
the other party, import and export legislation and other provisions enforced by the 
customs authorities within the framework of activities covered by border customs 
cooperation; 
Whereas in view of the accession to the Community of two of the parties to these 
agreements, the implementation of the agreements must be adapted to the requirements of 
the application of Community law at the Community's external frontier; 
1 OJ No C 241, 29.8.1994, p.9. 
2 OJ No L 302, 19.10.1992. 
2 
Whereas the adaptations cannot be Tiade immediately; whereas in view of the limited 
volume of traffic involved and the ;>. sail number of customs offices conceriied, this form 
of cooperation between the parties to the agreements should be allowed to continue for a 
limited period, provided the proper application of Community law is secured; 
Whereas in view of the difficulties of access to these regions and the transport costs, 
operators would be seriously affected by sudden termination of this cooperation; 
Whereas the Community customs rules must therefore be adapted, notably in the context 
of Article 2(2) of Regulation (EEC) No 2913/92; 
HAS ADOPTED THIS REGULATION: 
Article J 
1. Further to Regulation (EEC) No 2913/92 establishing the Community Customs 
Code, the Republic of Finland and the Kingdom of Sweden are authorized, within 
the framework of Nordic customs cooperation agreements, to have the customs 
authorities of the Kingdom of Norway perform on their behalf all operations 
connected with the release for free circulation or exportation of goods, other than 
the payment of refunds or other amounts provided for under the common 
agricultural policy, in the customs offices stipulated by the agreements. 
2. The Finnish and Swedish authorities, acting in conjunction with the Norwegian 
authorities, shall ensure that these operations are conducted in a regular manner 
and that Community law is properly and fully applied. 
3. The Finnish and Swedish authorities shall inform the Commission of the measures 
they adopt to fulfil their obligations, including control measures, for purposes of 
applying Community rules. 
4. Where necessary, measures to give effect to this article may be adopted by the 
procedure in Article 249 of Regulation No 2913/92. 
Article 2 
The Finnish and Swedish authorities shall assume full responsibility, including financial 
liability, for all action taken or to be taken on their behalf by the Norwegian customs 
authorities involving the application of Community rules. 
Article 3 
This Regulation shall enter into force on the day of its publication in the Official Journal. 
It shall apply for six months with effect from the date of entry into force of the Act of 
Accession. 
This Regulation shall be binding in its entirety and directly applicable in all Member 
Stales. 
Done at Brussels, For the Council 
H 
ISSN 0254-1475 
COM (95) 004 final 
DOCUMENTS 
EN 02 01 
Catalogue number : CB-CO-95-007-EN-C 
ISBN 92-77-84817-0 
Offîcc for Official Publications of the European Communities 
L-2985 Luxembourg