COMMISSION OF THE EUROPEAN COMMUNITIES 
Brussels, 08.01.1997 
COM(96) 714 final 
Proposal for a 
COUNCIL REGULATION (EC) 
amending Council regulation 2658/87 as regards the preliminary provisions of the tariff and 
statistical nomenclature and the Common Customs Tariff 
(presented by the Commission) 

EXPLANATORY MEMORANDUM 
In 1969, following the entry into force on 1 July 1968 of the Common Customs Tariff, the 
rules concerning the tariff applicable to goods contained in travellers' personal luggage 
were reviewed on a Community basis1. One of the targets was to avoid complex problems 
for the customs authorities by reason of the volume of traffic, the speed requirements 
involved, and the variety of goods imported which generally were (and still are) of little 
chargeable value. 
As one of the results, the standard rate of duty was adopted and fixed to a flat rate of 10 % 
ad valorem for goods contained in travellers' personal luggage in excess of the excemption 
limits. The flat rate was only valid for imports which have no commercial character and if 
the total value did not exceed 85 units of account per person. 
In 1988 the flat rate of 10 % ad valorem was also adopted for goods sent in small 
consignments to private individuals, provided that the value of the goods subject to import 
duty did not exceed 200 ECU2. In the same regulation this value was also fixed for goods 
contained in travellers' personal luggage in excess of the excemption limits. 
Given the reduction, to a great extent, of the average of the customs duty since 1969 and 
given the percentage of inflation since 1988 it seems to be appropriate to change the 
provisions in question. 
1 OJ No L 191,05. 08. 1969, p. I. 
2 OJ No L 123, 17. 05. 1988, p. 2. ^ 
Proposai for a 
COUNCIL REGULATION (EC) 
amending Council regulation 2658/87 as regards the preliminary provisions of the tariff and 
statistical nomenclature and the Common Customs Tariff 
THE COUNCIL OF THE EUROPEAN UNION, 
Having regard to the treaty establishing the European Community, and in particular article 28 
thereof, 
Having regard to the proposal from the Commission (i) 
Whereas section II D of the preliminary provisions of the combined nomenclature annexed to 
Regulation (EEC) No 2658/87 <2> provides for a standard rate of customs duty to be charged at the 
flat rate of 10 % ad valorem on goods sent in small consignments to private individuals or contained 
in travellers' personal luggage, provided that such importations are not of a commercial nature and 
that the total value of such goods does not exceed 200 ECU per consigment or per traveller; 
Whereas the flat rate of 10 % ad valorem has been adopted by Regulation (EEC) No 1544/69 <3>, 
whereas the ceiling of 200 ECU has been adopted by Regulation (EEC) 1315/88 ^\ whereas these 
provisions have not been adjusted ever since; 
Whereas the average of the customs duty has decreased since 1969 and will reach 3,5 % in 1999 in 
accordance with the latest round of négociations within the framework of the GATT, whereas the 
evolution of the average prices in foreign trade should be taken into account; 
Whereas it is appropriate to change the provisions in question; 
HAS ADOPTED THIS REGULATION: 
Article 1 
In section II D of the preliminary provisions of the combined nomenclature annexed to Regulation 
(EEC) No 2658/87, "10 %" is replaced by "3,5 %" and "200 ECU" is replaced by "350 ECU". 
<!> OJNoC , . . 1997. p. . 
<2> OJNoL256. 7. 9. 1987. p. 1. 
<3> OJNoL 191, 5. 8. 1969, p. 1. 
<4> OJ No L 123, 17. 5. 1988, p. 2. ~ 3 
Article 2 
This Regulation shall enter into force on 1 April 1997. 
This Regulation shall be binding in its entirety and directly applicable in all Member States. 
Done at Brussels, 1997. 
For the Council 
The President 
<+ 
FINANCIAL STATEMENT 
1 TITLE OF OPERATION Proposal for a Council Regulation amending Regulation 2658/87 on the 
tariff and statistical nomenclature and on the Common Customs Tariff 
2 BUDGET HEADING INVOLVED Chapter 12, article 120 
3 LEGAL BASIS Article 28 of the treaty establishing the European Community 
4 DESCRIPTION OF OPERATION Reduction of the flat rate to be charged on, and increase of the total value 
of, goods sent in small consignments to private individuals or contained in 
travellers' personal luggage 
5 FINANCIAL IMPACT 
5.1 Method of calculating total cost of operation 
The method of calculation has been based on the information received from Germany and the Netherlands for 
1995. 
Customs duties (10 %) charged on small consignments or travellers' personal luggage: 
Germany: DM 3 135 000 average rate 1995 1,87398 = ECU 1672 910 
The Netherlands NLG 1 100 000 average rate 1995 2,09940 = ECU 523 960 
total = ECU 2 196 870 
Share of both countries in the total receipts of customs duties in the EU in 1995 = 38 % 
Total customs duties in the EU charged on small consignments or travellers' personal luggage: 
100 x 2 196 870 : 38 = ECU 5 781 237 
Total value of the declared goods sent in small consignments or travellers' personal luggage : 
ECU 57 812 370 
5.2 Est i mated cost of operat ion : 
Current flat rate 10% : ECU 5 781 237 
Proposed flat rate 3,5 % : ECU 2 023 433 
total ECU 3 757 804 
<b> 

ISSN 0254-1475 
COM(96) 714 final 
DOCUMENTS 
EN 02 17 01 
Catalogue number : CB-CO-96-724-EN-C 
ISBN 92-78-13959-9 
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