RE-EXAMINED PROPOSAL FOR A COUNCIL REGULATION ( EEC ) ON THE ENTRY IN THE ACCOUNTS AND TERMS OF PAYMENT OF THE AMOUNTS OF THE IMPORT DUTIES OR EXPORT DUTIES RESULTING FROM A CUSTOMS DEBT
Date: 1989-04-28
Institutions: European Commission
Subjects: common commercial policy, customs debt, customs duties, customs regulations, own resources

COMMISSION  OF  THE  EUROPEAN  COMMUNITIES 

COM  (89)  215  final- SYN 40 

Brussels,28 April  1989 

Re-examined  proposal  for a 

Council  Regulation  (EEC) 

on the entry  in the accounts and terms of payment 

of the amounts of the import  duties or export  duties 

resulting  from a customs debt 

(Submitted  by the Commission  pursuant  to Article  149(2),(d),of the EEC  Treaty) 

EXPLANATORY  MEMORANDUM 

I. Common  position  and  Parliament's  position 

c 

2'y 

On 21 December  1988 the Council  adopted  a common  position  on the proposal  for a 

Regulation  on the entry  in the accounts and terms of payment  of the amounts of the 

import  duties or export  duties  resulting  from a customs debt  (C0M(84) 739 - SYN  40), 

Parliament  approved  that  common  position during  its part-session  held  in March  1989 

subject  to four amendments.  Those amendments  relate to the  following  points: 

1. At  the  request  of a single Member  State, the  Council  introduced  a provision 

(second paragraph  of Article  11) enabling  Member  States  to collect  "ancillary 

costs  for opening  a file or for services  rendered" where deferment  of payment 

of the amount  of  import  or export  duties  is granted. 

Parliament  proposes  that  this provision  be deleted. 

2. The Council  deleted  Article  12(1)(b) of the Commission  proposal, which  stipu 

lated  that  deferment  of payment  could  not  be granted  in the  case of post-

clearance  recovery. 

Parliament  proposes  that  this provision be  reinstated. 

3. The Council  added  to the provision  (Article 24(3)) that  repayment  by the 

competent  authorities  "of amounts of  import  duties or export  duties or of 

credit  interest  or  interest  on arrears  collected  on payment  of such duties shall 

not give  rise to the payment  of  interest  by those authorities" the  following 

sentence:  "However,  interest  may be paid  if national  provisions  so provide". 

Parliament  proposes  that  this entire provision be deleted. 

4. Parliament  also proposes  reintroducing  a provision  stipulating  that minimal 

amounts  need  not  be entered  in the accounts. 

- 2 -

II. Commission's  position 

1. The Commission  accepts  the  four proposals  by  Parliament. 

As  regards points  I (1) and  (3), the provisions  introduced  by the Council 

would  inevitably  result  in the  rules being  applied  differently  in the 

different  Member  States and  thereby  conflict  with one of the fundamental 

objectives  of the Commission's  original  proposal  that  traders  should enjoy 

equal  treatment  throughout  the  Community. 

As  regards point  2, the Council  has  revoked  a Community  measure which  has been 

in force  since 1978.  The  Commission  considers  that  the  right  to benefit  from 

deferment  of payment  in the  case of post-clearance  recovery  confers an 

unwarranted  advantage  on traders  who already enjoy a privilege  in that 

payment  of their debts  is claimed later than normal. 

As regards point  4, it would  seem  reasonable  to accept a de minimis  rule in 

the  interests  of administrative  economy. 

2.  Furthermore,  the Commission  considers  that, in enabling  interest  to be charged 

in  respect  of post-clearance  recovery  "if national  provisions  so stipulate" 

(second paragraph  of Article 21), the Council  has again  failed  to achieve 

one of the essential  objectives of the Commission's  proposal, namely equal 

treatment  of traders  throughout  the  Community.  It therefore  adheres  to it-

original  proposal  in this  connection. 

Re-examined  proposal  for a 

COUNCIL  REGULATION  (EEC) 

on the entry  in the accounts  and  terms of  payment 

of the amounts of the  import  duties or 

export  duties  resulting  from a customs debt 

Common  position of the  Council 

Re-examined  proposal 

Preamble  and  recitals  as in the  common  position 

Articles  1 to 10 as in the common  position 

Article  11 

Article 11 

The granting  of deferment  of payment 

The granting  of deferment  of payment  shall 

shall  be made  conditional  on the 

be made  conditional  on the provision of 

provision  of security  by  the applicant. 

security  by the  applicant. 

In addition, the granting  of deferment 

of payment  may give  rise to the 

collection  of ancillary  costs for 

opening  a file or for  services  rendered. 

Articles  12 and  13 as  in common  position 

Article 14 

Article 14 

1. Deferment  of payment  shall  not be 

1.  Deferment  of payment  shall  not be 

granted  in respect  of amounts of duty 

granted  in respect  of amounts of duty 

which, although  relating  to goods 

which, although  relating  to goods entered 

entered  for a customs procedure  which 

for a customs procedure which  entails the 

entails  the obligation  to pay such duty, 

obligation  to pay  such duty, are entered 

are entered  in the accounts  in accordance 

in the accounts  in accordance with the 

with  the provisions  in force  concerning 

provisions  in force  concerning  acceptance 

acceptance  of  incomplete  declarations, 

of  incomplete  declarations, because the 

because  the declarant  has not, by the 

declarant  has not, by the time of expiry 

time of expiry of the time-limit  set, 

of the time-limit  set, provided  the 

provided  the  information  necessary  for 

information  necessary  for the definitive 

the definitive  valuation  of the goods 

valuation  of the goods  for  customs 

for  customs  purposes  or has not  supplied 

purposes  or has not  supplied  the parti 

the particulars  or the document  missing 

culars or the document  missing  when the 

when  the  incomplete  declaration  was 

incomplete  declaration  was accepted, or 

accepted. 

for the purposes  of  post-clearance 

recovery. 

V 

-  2 -

Common  Dosition  of the Council 

Re-examined  proposal 

Article  14(2)  as in the common  position 

Articles  15 to 20 as  in the common  position 

Article 21 

Article 21 

Without  prejudice  to any  provisions 

Without  prejudice  to any  provisions 

connected  with  offences  against  customs 

connected  with offences  against  customs 

rules which  might  be applied, no  interest 

rules which might  be applied, no  interest 

other  than  the  interest  provided  for in 

other  than  the  interest  provided  for in 

Article  19 shall  be charged  on amounts of 

Article  19 shall  be charged  on amounts 

duty payable by a person liable  for 

of duty payable by a person liable for 

payment. 

payment. 

However,  interest  on arrears may be 

collected  in respect  of  post-clearance 

recovery  if national  provisions so 

stipulate. 

Article  21 a 

Article 21a 

This Regulation  shall  apply  without 

prejudice  to such provisions as lay down 

that  the customs authorities  need not 

enter  in the accounts amounts of duty 

of less than 10 ECU. 

Articles 22 and  23 as in the common  position 

Article 24(1) and  (2) as  in the common  position 

3.  The  following  Article  shall  be 

3.  Deleted 

inserted  in Regulation  (EEC) 

No 1430/79: 

S 

-  3  -

Common  p o s i t i on  of 

the  Council 

Re-examined  proposal 

" A r t i c le  17a 

Repayment  by the competent  authorities, 

pursuant  to this  Regulation, of amounts 

of  import  duties or export  duties or of 

credit  interest  or  interest  on arrears 

collected  on payment  of such duties 

shall  not give  rise to the payment 

of  interest  by those authorities. 

However,  interest  may be paid if 

national  provisions  so provide." 

4)  as  in common  position 

Article  25 as in common position 

C 

Commission of the  European Communities 

COM(89)  215  final 

Re-examined  proposal for a 

COUNCIL  REGULATION (EEC) 

on the entry in the accounts and terms of  payment of the amount of the 
import duties or export duties resulting from a customs  debt 

(submitted  by the  Commission  pursuant  to  Article  149(2)(d) of  the  EEC 
Treaty) 

28.4.1989 

Office for  Official  Publications of the  European Communities 
L - 2985  Luxembourg 

Series:  DOCUMENTS 

1989 -  6 pp. -  Format:  21.0 *  29.7  cm 

EN 

ISSN  0254-1475 

ISBN  92-77-49273-2 

Catalogue number:  CB-CO-89-171-EN-C 

\ 

COM(89)  215  final 

ISSN 0254-1475 

DOCUMENTS 

Re-examined  proposal for  a 

COUNCIL  REGULATION  (EEC) 

on the  entry  in the  accounts  and terms  of 
payment  of  the  amount  of  the  import  duties  or 
export  duties  resulting from  a  customs  debt 

(submitted  by the  Commission  pursuant  to 
Article  149(2)(d) of  the  EEC Treaty) 

02 

Catalogue number:  CB-CO-89-171-EN-C 

ISBN  92-77-49273-2 

€ 

COMMISSION  OF THE EUROPEAN  COMMUNITIES 

28.4.1989