No C 72/20 Official  Journal  of the European  Communities 24. 3. 80 
Opinion  on the proposal  for a Council  Regulation  setting  up a Community  system  of reliefs 
from  customs  duty 
The text referred  to the Committee  has not yet been  published  in the Official  Journal  of 
the European  Communities. 
A. LEGAL  BASIS  FOR  THE  OPINION 
On 26 March  1979  the Council  referred  the abovementioned  proposal  to the Economic 
and Social  Committee  in accordance  with  Article  198 of the Treaty  establishing  the Eu-
ropean  Economic  Community. 
B. OPINION  OF THE  ECONOMIC  AND  SOCIAL  COMMITTEE 
The Economic  and Social  Committee  prepared  its opinion  on the above  matter  at its 
173rd  plenary  session  held  in Brussels  on 21 November  1979. 
The full text of the opinion  is as follows: 
THE  ECONOMIC  AND  SOCIAL  COMMITTEE, 
Having  regard  to the Treaty  establishing  the Euro-
pean  Economic  Treaty  and,  in particular,  Article  198 
thereof, 
Having  regard  to the request  made  by the Council  of 
the European  Communities  on 26 March  1979  for an 
opinion, 
Having  regard  to the decision  taken  by the Commit-
tee's Bureau  on 22 March  1979,  instructing  the Sec-
tion for Industry,  Commerce,  Crafts  and Services  to 
prepare  an opinion  on the matter, 
Having  regard  to the opinion  issued  by the Section 
for Industry,  Commerce,  Crafts  and Services  at its 
meeting  on 31 October  1979, 
Having  regard  to the oral  report  made  by the Rap-
porteur,  Mr Marvier, 
Having  regard  to the discussions  at its 173rd  Plenary 
Session,  held  on 21 November  1979, 
HAS  ADOPTED  THE  FOLLOWING  OPINION, 
unanimously: 
1. General  comments 
1.1. The  Committee  welcomes  the Commission's 
proposal  to set up a single  Community  system  for re-
lief from  customs  duties  and to consolidate  the provi-
sions  relating  to such  relief  in one single  text,  too. 1.2. It notes  that  this  proposal  echoes  the views 
often  voiced  by the Committee  on specific  rules  and 
regulations  in this field,  and points  out that the Com-
mittee  has made  several  calls  for progress  towards  a 
customs  union  based  on a single  body  of customs  law 
whose  principles  are simple  and clear. 
1.3. Despite  this satisfaction,  the Committee  notes 
that the proposed  Regulation  achieves  the desired 
object  only  in part.  More  often  than  not it seems  to 
have  been  necessary  to set out the different  source 
documents  one after  another  with  the result  that  like 
provisions  are repeated  over  and  over  again  with 
slight  differences.  This  does  not make  the proposed 
Regulation  easy  to read  or apply.  Because  of these 
complications,  the text would  be easier  to use if a de-
tailed  summary  were  appended. 
1.4. The  Committee  would  have  liked  the preamble 
to set out some  of the general  principles  behind  the 
Community's  policy  towards  relief  from  customs  du-
ties. 
It should  thus  be clearly  stated  that the subject  matter 
being  dealt  with  affects  the lives  of private  indivi-
duals  and families,  and a restrictive  approach  should 
not be adopted. 
Furthermore,  the conditions  under  which  the goods 
granted  relief  are imported  are such  that these  goods 
cannot  be in real  competition  with  similar  goods  of 
Community  origin  or have  an adverse  effect  on 
States'  tax revenue.  And  finally,  Community  provi-
sions  in this field  should  serve  as a basis  for Commu-
nity citizens  obtaining  similar  facilities  in non-mem-
ber countries. 
24. 3. 80 Official  Journal  of the European  Communities No C 72/21 
1.5. Though  a good  many  of the proposal's  provi-
sions  are a great  improvement  on the situation  as it 
stands  at present  in several  Member  States,  the Com-
mittee  would  have  liked  the provisions  in various 
fields  to have  gone  further,  if necessary  by departing 
from  the international  provisions  in force.  Several  of 
the provisions  in the proposal  have  been  taken  from 
international  customs  conventions  to which  the 
Member  States  are contracting  parties.  However, 
these  provisions  constitute  only  a bare  minimum 
and, moreover,  were  adopted  for the most  part in the 
1950s.  The  situation  in international  trade  has 
changed  appreciably  since  then  and a new Commun-
ity instrument  ought  to bear  this fact  in mind.  The 
States  which  are contracting  parties  to international 
customs  conventions  should  also  be asked  by the 
Commission  to have  these  conventions  revised. 
1.6. Nonetheless,  since  — as the Commission  states 
— the Community  is often  bound  by international 
agreements,  the Committee  gives  its approval  to the 
proposed  Regulation. CHAPTER  I 
Title  I: 
Commercial  consignments  of negligible  value 
2.2. Article  2: 
The 10 EUA  ceiling  on the value  of goods  which  may 
be imported  duty-free  seems  to be very  low.  Under 
the current  CCT,  goods  valued  at 10 EUA  bear  duties 
and other  charges  amounting  to two EUA  on aver-
age, which  is less than  the cost of their  collection.  The 
Committee  proposes  that the ceiling  be raised  to 20 
EUA. 
2.3. Article  3: 
The Committee  has ascertained  that more  or less sim-
ilar provisions  are repeated  time  and again,  as in the 
case of the list in Article  3. 
It has,  however,  noted  the Commission's  remarks  to 
the effect  that each  title in the draft  is designed  to be 
self-contained. 
1.7. Under  no circumstances  should  the provisions 
applying  the proposed  Regulation  oblige  Member 
States  to grant  less relief  than  at present. 
1.8. Finally,  the Committee  would  like tax relief  to 
automatically  accompany  relief  from  customs  duties 
wherever  possible  and notes  the Commission's  state-
ments  to the effect  that a proposal  on this subject  is in 
the pipeline. Title  II 
2.4. Article  4: 
The Committee  suggests  that  the definition  of 'per-
sonal  effects'  given  in Article  4 should  be put with  the 
other  definitions  in Article  1. Its repetition  through-
out the text would  thus  be avoided. 
At the same  time,  the Committee  has the following 
comments  to make  on the wording  of this  defini-
tion. 
2. Specific  comments 
The Committee  would  point  out that the layout  of the 
text under  review  has forced  it to make  a good  many 
detailed  comments. 
2.1. Article  1: 
The Committee,  recalling  the comments  it made 
above,  notes  that almost  all Community  texts  in this 
field give  definitions  of import  and export  duties.  It 
would  therefore  reiterate  its wish  for basic  customs 
legislation  to be drawm  up in which  all these  defini-
tions  are standardized  once  and for all. — Second  paragraph: 
This paragraph  — just like  several  other  passages 
later on in the document  — refers  to aeroplanes, 
pleasure  craft,  etc. The  Committee  presumes  that 
there  will be a limit  to the number  of such  personal 
effects  which  may  be imported  duty-free. 
— Third  paragraph: 
It is proposed  that 'riding  animals'  be substituted  for 
'saddle  horses'.  Even  though  the list is not exhaustive, 
terms  which  could  be used  to restrict  the text's  scope 
must  be avoided. 
2.5. Article  5: 
The Committee  feels  that not all cases  are covered  by 
the proviso  that  relief  may  be granted  for vehicles 
No C 72/22 Official  Journal  of the European  Communities 24. 3. 80 
only if the customs  and/or  fiscal  charges  have  been 
borne  in either  the country  of origin  or the country  of 
departure.  It is possible  that neither  of these  countries 
is the country  in which  the owner  had his or her resi-
dence.  It is therefore  proposed  that  the text  be 
amended  to read  as follows: 
'... that  they  have  borne,  either  in the country  of 
origin,  the country  of departure  or the country 
where  the owner  had his or her residence,  the cus-
toms  and/or  fiscal  charges  to which  they  are nor-
mally  liable.' 
The fact  that  the vehicle  has been  registered  in the 
standard  manner  should  suffice  as proof  that the said 
charges  have  been  paid. 
2.6. Article  7: 
The Committee  regrets  that alcoholic  products  con-
tained  in the private  effects  of persons  moving  house 
are not to be granted  relief. 
The German  version  of paragraph  (d) in Article  7 
should  also  be revised  (Mobil-Heime);  the same  is 
true of paragraph  (d) in Article  21 (2). 
2.7. Article  9: 
The Committee  agrees  with  the 12-month  ban on the 
loan,  etc.,  of personal  effects  imported  duty-free. 
This is an improvement  on the average  ban in the 
Community  at the moment.  The  Committee  would 
also like an extension  of this ban to be considered  at a 
later date  in the light  of experience. 
Title  III: 
Household  effects  for furnishing  * secondary  residence 
This title deals  with  furnishings  imported  for a secon-
dary residence  in the Community.  It does  not cover 
the case  where  a Community  resident  wishes  to im-
port furnishings  into the Community  from  a secon-
dary residence  outside  the Community.  The Commit-
tee wants  this case  to be considered  and taken  into 
account. 
2.8. Article  14: 
The Committee  thinks  that  the last sentence  in the 
French  text should  read  as follows: 
'La franchise  peut  etre accordee  en plusieurs  fois 
pour  une meme  residence  secondaire'. 2.9. Article  15: 
— Paragraphs  1 and 2 
While  understanding  the need  for all eventualities  to 
be taken  into  account,  the Committee  thinks  that the 
wording  of these  paragraphs  should  be simplified. 
— Paragraph  3 
The implementing  provisions  should  define  what  is 
meant  by 'household  effects  of high  value'. 
Title  IV: 
Goods  imported  on the occasion  of a marriage 
2.10. Article  16: 
The Committee  has taken  note  of the Commission's 
statement  that  household  silver  is included  under 
household  effects. 
2.11.  Article  20: 
With  regard  to the definition  of personal  effects',  the 
Committee  would  reiterate  its comments  on Arti-
cle 4. 
Title  VI: 
School  outfits 
2.12. Article  24 (2): 
The Committee  thinks  that  the meaning  of 'school 
outfits'  must  be extended  to include  all the personal 
equipment  used  by the pupil  in the pursuit  of his stu-
dies (e. g. compasses,  slide-rules,  calculators). 
2.13. 
Title  VII: 
Capital  goods  imported  on the transfer  of activities  from  a 
third  country  into  the Community 
The articles  in the various  official  languages  should 
be amended  to cover  all types  of economic  activity, 
including  services. 
The Committee  knows  that  the service  sector  is a 
problematic  and competitive  sector.  While  agreeing 
with the precautions  taken,  it thinks  that further  pro-
gress  should  be made  with  respect  to this sector. 
2.14. Article  26: 
— Paragraph  1 
The Committee  takes  Article  26 (1) to mean  that 
changes  to a firm's  legal  form,  etc.,  are admissible  if 
they do not affect  its identity  as a legal  personality. 
24. 3. 80 Official  Journal  of the European  Communities No C 72/23 
— Paragraph  2 
(a) The proposed  definition  of an undertaking  is re-
stricted  to an economic  unit  of production  or a de-
partment  thereof.  The word  'production'  usually  im-
plies the output  of material  goods  and it would  be 
better  to use the term  'activity'. 
2.15. Article  29: 
The Committee  thinks  that  the total  exclusion  of 
stocks  and supplies  is a harsh  measure,  which  should 
undoubtedly  be reviewed  at a later  date. 
Furthermore,  though  it agrees  to the exclusion  of 
means  of transport  not used  for production  purposes, 
it considers  that the vehicles  of transport  firms  should 
be covered  by the proposal. 
2.15. (a) Article  32: 
The Committee  thinks  it is clear  that Article  32 must 
apply  only  to organizations  which  really  are non-pro-
fit-making,  both  in the way  they  are run and in their 
•motives. 
Title  VIII: 
Products  obtained  by persons  fanning  in the Community  from 
properties  located  in a third  country 
2.16.  Article  33: 
The Committee  notes  that  in the phrase  'properties 
located  in a third  country  adjoining  the customs  terri-
tory of the Community'  the term  'adjoining',  which  it 
considers  to be too vague,  has been  chosen  to cover 
all cases  where  a property  straddles  a border. 
Title  X: 
Goods  contained  in travellers'  personal  luggage 
2.17.  Article  39: 
The Committee  is surprised  to see that the exclusion 
of portable  oil or petrol  tanks  containing  fuel  (spare 
fuel cans)  from  travellers'  duty-free  personal  luggage 
is provided  for at this point,  whereas  the whole  ques-
tion of the duty-free  admission  of fuel is dealt  with  in 
Title  XXVIII  (Article  105 etseq).  It would  be logical 
for the provision  dealing  with  spare  fuel  cans  to be 
included  in this latter  title. 
2.18.  Article  43: 
The Committee  regrets  that  the term  frontier  zone' 
appears  with  several  different  meanings  in the propo-
sal. It may  be prepared  to agree  with  the use of 'pro-
perties  ... adjoining  the customs  territory  of the 
Community'  in Article  33, but it does  not understand why a 15 km zone  has been  selected  in Article  43 and 
a 25 km zone  in Article  107. 
The term  should  be standardized. 
2.19.  Articles  48 to 51: 
The Committee  has noted  that  allowance  will  be 
made  in the final  version  of these  articles  for the 
terms  used  in Regulation  (EEC)  No 1027/78  on the 
importation  free  of common  customs  tariff  duties  of 
educational,  scientific  and cultural  materials  (')• 
Title  XIX: 
B. Printed  matter  and advertising  material 
Films  produced  for publicity  purposes  seem  to be ex-
cluded  from  this title's  provisions.  This  is not very  re-
alistic  at a time  when  television  programmes  are 
beamed  across  frontiers  and retransmissions  by satel-
lite are on the increase. 
2.20.  Article  77: 
(b) Bank  services  should  be included  here  alongside 
transport  and insurance  services. 
Article  78: 
The text of this Article  has been  taken  from  an inter-
national  convention.  It could,  however,  have  been 
improved  in two respects: 
I. (b) and (c): 
There  is a conflict  between  the provision  that  only 
one copy  of each  document  may  be admitted  duty-
free and the concession  that several  copies  weighing 
up to 1 kg may  be granted  relief.  A 1 kg consignment 
of advertising  pamphlets  may  contain  several 
hundred  copies  and  is clearly  tantamount  to a 
grouped  consignment.  Paragraphs  (b) and (c) should 
be revised. 
II. In addition,  these  restrictions  on the importing  of 
advertising  material  into the Community  may  boom-
erang,  in so far as the expansion  of Community  ex-
ports  to non-member  countries  depends  on the large 
scale  distribution  of advertising  material  in these 
countries. 
Title  XIX: 
C. Products  used  or consumed  at a trade  fair  or similar 
event 
2.21. Article  80: 
2.21.1.  The  Committee  understands  Article  80 as 
meaning  that  nothing  sold  at a private  exhibition 
(i) OJ No L 134,  31. 5. 1979. 
No C 72/24 Official  Journal  of the European  Communities 24. 3. 80 
may be granted  relief.  It wonders  whether  the 
meaning  of 'exhibitions  staged  privately'  is clear 
enough.  Numerous  jointly  organized  exhibitions  are 
in fact  just as commercially  oriented  as exhibitions 
that are organized  by a single  commercial  enterprise. 
Furthermore,  the nature  of exhibitions  has changed. 
Whereas  they  started  out by being  merely  technically 
oriented,  they  are increasingly  taking  on the appear-
ance of trade  promotion  ventures.  It is therefore  be-
coming  more  and  more  difficult  to distinguish  be-
tween  trade  fairs  and others. 
2.21.2.  While  agreeing  that it is necessary  to limit  re-
lief from  customs  duties  (for it is very  easy  to dress  a 
pure and simple  sales  operation  up as an ordinary 
sales  promotion  venture),  the Committee  thinks  that 
the exclusion  of certain  types  of exhibitions  at the 
end of Article  80 is too absolute,  for it will put an end 
to sales  promotion  activities  in large  shops  where 
these  activities  can be kept  apart  from  normal  sell-
ing. 
It finds  it difficult  to understand  this unduly  absolute 
approach,  especially  as Articles  81 to 84 provide  all 
the necessary  guarantees. 
Title  XX: 
Goods  imported  for test purposes 
2.22.  Article  87: 
The Committee  would  like the concept  of'tests  which 
in themselves  constitute  sales  promotion  operations' 
to be defined. 
2.23.  Article  90: 
As the Committee  sees  it, Article  90 seeks  to ensure 
that operations  which  should  normally  be regarded 
as inward  processing  operations  are not made  out to 
be commercial  tests.  It wonders  all the same  whether 
the provisions  in the third  paragraph,  by which  the 
products  remaining  at the end of tests  can only  be 
converted  to waste  or scrap,  are not too restrictive 
and whether  this rule  ought  not to be extended  to 
other  products  resulting  from  tests. 
2.24. Article  99: 
The relief  to be granted  in respect  of small  consign-
ments  of a non commercial  nature  differs  from  that 
to be granted  to travellers  (Article  40). Would  it not 
be possible  to align  the two,  if not as regards  tobacco, 
then at least  as regards  alcoholic  beverages? 2.25.  Article  102: 
The fourth  indent  should  also cover  articles  imported 
for arbitration  purposes  or for submission  as evi-
dence  in commercial  lawsuits,  claims  and insurance 
disputes,  etc. 
The 12th  indent  should  read  as follows: 
'— the publications  of Member  States'  chambers 
of commerce  and other  economic  bodies  in third 
countries'. 
Article  102 should  also  cover  book  manuscripts. 
The Committee  also  thinks  that  Article  102 raises  a 
more  general  problem  — that of the transfer  of intel-
lectual  property.  It may  be relatively  easy  to keep  a 
check  on the movements  of material  goods,  but it is 
much  more  tricky  to judge  whether  the transfer  of 
technology,  know-how  and  other  intellectual  pro-
perty  is for commercial  purposes  or not.  This  pro-
blem  arises  with  plans,  technical  drawings  and mag-
netic  tapes,  for example.  It is also being  unrealistic  to 
think  that  checks  can be carried  out where  modern 
long-distance  transmitting  techniques  are  used. 
There  are therefore  good  grounds  for wondering 
whether,  for example,  it is being  realistic  not to in-
clude  material  for use in publicity  (plans,  plates,  etc.) 
in the long  list given  in Article  102.  This  is a funda-
mental  question,  which  should  be studied  in greater 
detail. 
2.26.  Article  105: 
The Committee  thinks  that  Article  105 should  also 
cover  vehicles  which  are equipped  to run on either 
normal  liquid  fuels  or gas. 
2.27.  Article  106: 
The Committee  would  like vehicles  which  are carry-
ing more  than  100 litres  of fuel  in their  tanks  when 
they leave  the customs  territory  of the Community  to 
be allowed  by the implementing  provisions  to reim-
port the same  amount  of fuel. 
2.28.  Article  107: 
The Committee  would  refer  here  to its comments  on 
Article  43. 
2.29.  Article  112(1): 
(b) It is proposed  that  the more  general  term  'fune-
railles'  be substituted  for 'enterrement'  in the French 
text. 
24. 3. 80 Official  Journal  of the European  Communities  No  C 72/25 
2.30.  Chapter  II: Relief  from  Export  Duties 
The Committee's  comments  on relief  from  import 
duties  apply,  mutatis  mutandis,  to relief  from  export 
duties. 
Done  at Brussels,  21 November  1979. 
The Chairman 
of the Economic  and  Social  Committee 
Raffaele  VANNI 
Opinion  on the proposal  for a Council  Decision  on the conclusion  of the Convention  on 
long-range  transboundary  air pollution 
The text referred  to the Committee  has been  published  in Official  Jounal  of the Euro-
pean  Communities  No C 281 of 10 November  1979  page  2. 
A. LEGAL  BASIS  FOR  THE  OPINION 
On 8 October  1979  the Council  referred  the abovementioned  proposal  to the Economic 
and Social  Committee  in accordance  with  Article  235 of the Treaty  establishing  the Eu-
ropean  Economic  Community. 
B. OPINION  OF THE  ECONOMIC  AND  SOCIAL  COMMITTEE 
The Economic  and Social  Committee  prepared  its opinion  on the above  matter  at its 
173rd  plenary  session  held  in Brussels  on 21 November  1979. 
The full text of the opinion  is as follows: 
THE  ECONOMIC  AND  SOCIAL  COMMITTEE, 
Having  regard  to the Treaty  establishing  the Euro-
pean  Economic  Community  and,  in particular,  Ar-
ticle 235 thereof, 
Having  regard  to the request  made  by the Council  on 
8 October  1979  for an opinion, 
Having  regard  to the Community's  environmental 
policy  objectives  which  were  adopted  by Council 
Declaration  of 22 November  1973  as supplemented 
by the Council  resolution  of 17 May  1977, 
Having  regard  to Articles  18 and 46 of its Rules  of 
Procedure, 
Having  regard  to the oral  report  made  by Mr Hatry, 
Rapporteur-General, 
Having  regard  to the discussions  at its 173rd  Plenary 
Session,  held  on 21 November  1979, HAS  ADOPTED  THE  FOLLOWING  OPINION, 
unanimously: 
1.1. The  Committee  welcomes  the decision  which 
the Council  took  on 15 October  1979  in Luxembourg 
to sign  the Convention  on long-range  transboundary 
air pollution,  at the high  level  conference  held  by the 
United  Nations  Economic  Commission  for Europe 
on 13 to 16 November  1979.  This  is highly  desirable 
both for political  and  environmental  reasons. 
The Committee  notes  with  interest  that  the Conven-
tion provides  a framework  for cooperation  not only 
between  the Community  and the non-EEC  members 
of the OECD  — with  which  numerous  joint  studies 
have  already  been  undertaken  in this field  — but also 
with European  countries  involved  in United  Nations 
work  in Geneva  and  with  some  of the countries 
which  attended  the Helsinki  Conference  on Security 
and Cooperation.