No C 33/2 Official Journal of the European Communities 14.2.81 
II 
(Preparatory Acts) 
COMMISSION 
Proposal for a Council Directive on the harmonization of provisions laid down by law, 
regulation or administrative action concerning the exercise of the right of appeal in 
respect of customs matters 
(Submitted by the Commission to the Council on 29 January 1981) 
THE COUNCIL OF THE EUROPEAN 
COMMUNITIES, 
Having regard to the Treaty establishing the 
European Economic Community, and in particular 
Articles 43 and 100 thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European Par­
liament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas the Community is based upon a customs 
union; 
Whereas the establishment of that customs union is 
governed in the main by Title I, Chapter 1 of Part 
Two of the Treaty; whereas this Chapter contains a 
series of specific provisions dealing in particular with 
the elimination of customs duties between Member 
States, the establishment and progressive introduction 
of the Common Customs Tariff and the autonomous 
alteration or suspension of that Tariff; 
Whereas, while Article 27 of the Treaty provides that 
Member States shall, before the end of the first stage 
in so far as may be necessary, take steps to 
approximate their provisions laid down by law, regu­
lation or administrative action relating to customs 
matters, the said Article does not however empower 
institutions of the Communities to lay down 
mandatory provisions in that field; whereas, however, 
a thorough examination undertaken jointly with 
Member States has shown the need to lay down in certain areas, by binding Community Acts, the 
measures necessary to establish customs rules which 
would ensure uniform application of import duties or 
export duties imposed on goods being traded between 
the Community and non-member countries; 
Whereas Community law on customs matters covers 
more generally all of the provisions relating to impor­
tation, exportation, transit and storage of goods 
which are the subject of trade between the Member 
States as well as between the latter and third 
countries; whereas these provisions may arise either 
from the establishment of the customs union in the 
proper sense or from the establishment of the 
common agricultural policy; 
Whereas Community customs rules are normally 
applied by means of individual decisions taken by the 
competent authorities of the Member States; 
Whereas, in so far as those individual decisions may 
not comply with Community customs rules, they shall 
be of such a nature as to affect adversely the rights of 
the persons concerned; whereas there is therefore 
good reason for enabling those persons to exercise, in 
specific circumstances, the right to appeal against 
such decisions; 
Whereas the exercise of the right of appeal is 
important for the correct and uniform implementation 
of Community customs rules throughout the 
Community and for the elimination of differences in 
the treatment of traders who reside there; 
Whereas there are considerable discrepancies in the 
provisions in force in the Member States concerning 
the right of natural or legal persons to appeal against 
14.2.81 Official Journal of the European Communities No C 33/3 
customs authorities' decisions which affect their 
rights; whereas this is particularly so with regard to 
the time limits within which the right must be 
exercised, the kind of authorities empowered to 
decide on appeals, the respective jurisdiction of 
administrative authorities and judicial institutions 
called upon to decide on appeals and, above all, with 
regard to the consequences of the exercise of the 
right of appeal on the implementation of the disputed 
decision; whereas it is necessary therefore, in order to 
ensure that those persons benefit as equally as 
possible from a correct application of Community 
customs rules, to lay down at Community level the 
conditions for exercising the right of appeal; 
Whereas, in accordance with the principles generally 
observed in most Member States and recommended 
by the Customs Cooperation Council, it seems appro­
priate to provide that an appeal be lodged initially 
with the customs authority itself and subsequently 
with an authority independent of the customs 
authority; whereas, in order to ensure uniform 
application throughout the Community of 
Community customs rules under the most favourable 
conditions, it is important that the independent 
authority be empowered to refer matters to the Court 
of Justice of the European Communities pursuant to 
Article 177 of the Treaty; 
Whereas, although precise provisions can be laid 
down with regard to the appeal procedure in its initial 
stage, as Community law stands at present, the 
organization of the appeal procedure in its second 
stage should be left to the discretion of the Member 
States; 
Whereas this Directive does not prevent the parties 
concerned from taking any other action open to them 
under Community customs rules against certain 
decisions of Member States' competent authorities; 
Whereas, in cases where the customs authority has 
the exclusive power of assessing the factual circum­
stances on which it founds its decision, it can be left 
to the Member States to choose between the 
procedure laid down in this Directive and a different 
appeal procedure, 
HAS ADOPTED THIS DIRECTIVE: 
Article 1 
1. This Directive sets out the rules which must be 
included in the provisions laid down by law, regu­
lation or administrative action in the Member States 
concerning the right of persons affected by a decision 
applying law on customs matters as defined in paragraph 2 (a), to enter an appeal for the annulment 
or amendment of that decision, and the appeal 
procedure to be followed. 
2. For the purposes of this Directive: 
(a) law on customs matters means all customs and 
agricultural provisions on the importation, expor­
tation, transit and storage of goods forming the 
subject-matter of trade between the Member 
States and between the latter and non-member 
countries, including both Community provisions 
and national provisions adopted for the purpose 
of implementing them; 
(b) decision means any act by which a customs 
authority gives a ruling in a particular case and 
which has direct effect on one or more known or 
ascertainable persons; 
(c) customs authority means any authority competent 
to apply customs rules within the meaning of 
subparagraph (a), even where the authority is not 
part of the customs administration; 
(d) person means a natural or a legal person; 
(e) appellant means the person who lodges the 
appeal. 
Article 2 . 
1. Any person whose rights may be encroached 
upon by a decision regarding the application of law 
on customs matters is entitled to apply for the 
decision to be annulled or amended. 
2. Any person who has requested a decision from 
the competent authority and has not obtained a ruling 
on that request is also entitled to apply for a decision 
regarding the application of law on customs matters. 
This appeal may be lodged upon expiry of a time 
limit laid down in each Member State, which may not 
be longer than three months, without prejudice to the 
right of the customs authority competent to take the 
requested decision to exceed this time limit, where 
there is good reason for doing so, provided that it 
notifies the appellant of the extension in advance and 
states the grounds on which it is based, as well as the 
new time limit which it needs to decide on the 
request. 
3. The right of appeal referred to in paragraphs 1 
and 2 may be exercised: 
(i) initially, before the customs authority designated 
for this purpose; 
(ii) subsequently, before the authority referred to in 
Article 12 (1). 
No C 33/4 Official Journal of the European Communities 14.2.81 
TITLE I 
Initial stage of the exercise of the right to appeal 
Article 3 
Articles 4 to 11 set out the rules to be followed for 
the exercise of the right of appeal in its initial stage. 
Article 4 
The person entitled to lodge an appeal shall retain 
this right even where he has previously accepted all or 
part of the decision of the customs authority. 
That person may appoint another person to represent 
him in all matters relating to the lodging of the 
appeal and the implementation of the procedure 
relating thereto. 
Article 5 
1. An appeal shall be lodged within two months of 
notification of the decision of the customs authority. 
2. The time limit laid down in paragraph 1 shall be 
extended to six months where the person entitled to 
lodge an appeal: 
(a) is not the person to whom one decision was 
notified; in this case the time limit runs from the 
date of notification of the decision to the person 
for whom it is intended; 
(b) was not informed or was misinformed, as to his 
right to appeal, by the customs authority which 
took the decision. 
3. In the cases referred to in Article 2 (2) the 
appeal must be lodged within six months of the date 
of expiry of the period referred to in the second 
subparagraph of this paragraph. 
4. The time limits specified in the preceding 
paragraphs may be extended only if the appellant 
shows that he has been prevented from lodging an 
appeal within the specified time limits as a result of an 
unavoidable accident or force majeure. 
Article 6 
1. An appeal shall be lodged by means of a written 
request addressed to the customs authority which 
took the decision or which was requested to take the 
decision, or to any other customs authority 
designated by the Member State concerned. As soon as the abovementioned authority receives the 
request, it shall forward it to the customs authority 
which is competent to give a ruling if it has not itself 
been designated as such. 
2. The written request referred to in paragraph 1 
must contain all points of fact or law adduced by the 
appellant in support of his appeal. 
However, provided that he mentions it in his appeal, 
the appellant may supply further evidence within a 
time limit prescribed by the customs authority which 
is competent to give a ruling on the appeal. If further 
evidence is not submitted within this time limit, the 
said authority shall give a ruling on the basis of the 
evidence available to it. 
Article 7 
The lodging of an appeal shall not cause 
implementation of the disputed decision to be 
suspended. 
The customs authority may, however, suspend 
enforcement of this decision in whole or in part if it 
has good reason to believe that the disputed decision 
is inconsistent with the customs rules. Suspension of 
enforcement may, where appropriate, be subject to 
the lodging of a security. 
Article 8 
The customs authority which is competent to give a 
ruling on the appeal shall conduct such investigations 
as may be necessary to enable it to give its decision 
and may, if it deems it appropriate, submit the case to 
experts who are independent of the customs authority 
with a view to obtaining their opinion. 
The appellant shall be required to assist the said 
authority in its investigation of the facts and shall in 
particular supply, within the time limits specified by 
the authority, any information or documents at his 
disposal which the latter considers necessary to enable 
it to assess the situation correctly. 
Article 9 
The appellant may withdraw his appeal until such 
time as a decision has been taken on it. Notice of 
withrawal must be given in writing. 
Article 10 
1. The customs authority competent to give a 
ruling on the appeal shall give its decision in writing. 
The decision may impo'se greater constraints on the 
appellant than those contained in the decision which 
was the subject-matter of the appeal. 
14.2.81 Official Journal of the European Communities No C 33/5 
2. The appellant shall be notified of the decision 
and of the grounds on which it is based. Where the 
decision goes against the appellant, the authority 
referred to in paragraph 1 shall inform him of the 
opportunity available to him of initiating the second 
stage of his right of appeal. 
Article 11 
There shall be no charge for lodging an appeal. 
Whatever the result of the appeal, there shall be no 
reimbursement of any expenses incurred either by the 
appellant or by the customs authorities when an 
appeal is examined. 
TITLE II 
Second stage of the exercise of the right of appeal 
Article 12 
1. Where an appeal which has been lodged with a 
customs authority is rejected in whole or in part, the 
appellant must be able to introduce a fresh appeal 
before an authority which is independent of the 
customs authority and which is empowered by virtue 
of .its structure to refer the matter to the Court of 
Justice of the European Communities pursuant to 
Article 177 of the Treaty. 
The independent authority referred to in the 
preceding subparagraph may be a judicial authority 
or a specialized body, depending on the provisions in 
force in the Member States. 
2. For the purposes of paragraph 1, an appeal 
lodged with the customs authority shall be deemed to 
have been rejected where no decision has been taken 
on it upon expiry of a time limit to be laid down in 
each Member State which shall not exceed six 
months, without prejudice to the right of that 
authority to exceed the time limit, where there is 
good reason for doing so, proveded that it notifies 
the appellant beforehand and sets out the grounds on 
which the extension is based, as well as the new time 
limit which it needs to decide on his appeal. 
TITLE III 
Final provisions 
Article 13 
This Directive shall not prejudice: 
(i) the right conferred by the laws of the Member 
States on any person who considers himself 
adversely affected by a decision regarding the 
application of the customs rules to refer that decision at any time to the competent judicial 
authority, in accordance with the provisions of 
those laws; 
(ii) the right of Member States, where the second 
stage of the right of appeal must be exercised 
before a specialized body, to provide that, in 
certain cases, an appeal must be lodged directly 
with the said authority; 
(iii) the right conferred by Italian law on persons 
whose appeal has been rejected by the customs 
authority to refer the matter to the Head of 
State pursuant to that law. 
Article 14 
Where the law on customs matters grants to the 
customs authorities the exclusive power to assess the 
factual circumstances on which they found their 
decisions, the detailed rules for exercising the right of 
appeal against such decisions may be different from 
those laid down in this Directive. 
Article 15 
An application for repayment or remission of import 
or export duties submitted to a customs office 
pursuant to Council Regulation (EEC) No 1430/79 
of 2 July 1979 (') shall not constitute the lodging of 
an appeal for the purposes of this Directive. 
Article 16 
This Directive shall not apply to appeals lodged with 
a view to the annulment or revision of a decision 
taken by customs authorities on the basis of rules 
governing criminal matters. 
Article 17 
Member States shall bring into force the provisions 
necessary to comply with this Directive not later than 
1 January 1983. 
Article 18 
Each Member State shall inform the Commission of 
the provisions it adopts for the implementation of this 
Directive. 
The Commission shall forward this information to the 
other Member States. 
Article 19 
This Directive is addressed to the Member States. 
(')OJNoL 175, 12.7. 1979, p. 1.