AMENDMENT TO THE PROPOSAL FOR A COUNCIL REGULATION ( EEC ) ESTABLISHING A COMMUNITY CUSTOMS CODE
Date: 1991-03-27
Institutions: European Commission
Subjects: EU law, customs regulations, customs territory (EU), customs union, legal code, simplification of formalities

COMMISSION OF THE EUROPEAN  COMMUNITIES 

C0M(91) 98  final  - SYN 253 

Brussels, 27  March 1991 

Amendment  to the proposal  for a 

ÇQUNCH  REGULATION (EEC) 

establishing a Community  Customs Code 

(presented by the Commission pursuant  to Article  149(3) 
of the EEC-Treaty) 

-  2 -

EXPLANATORY  MEMORANDUM 

1.  In  the  light  of  the opinion  delivered  by  Parliament  at  its  February 

part-session  on  the  Commission  proposal  for  a  Council  Regulation 
(EEC)  establishing  a  Community  customs  code,1  the  Commission  has 

decided  to  amend  Its  Initial  proposal  In  accordance  with  Article 

149(3) of  the Treaty  establishing  the  European  Economic  Community. 

2.  The  amendments  are as  follows: 

modification  or  deletion  of  text  (Articles  I,  12(2),  241(1)  and 

251); 

provision  for  tighter  controls  coupled  with  the maximum  possible 

stream-lining 

of 

customs 

formalities 

(new 

recitals, 

Article  109(3), Article  161(5), Article 217); 

a  new  definition  of  free  zones  and  free  warehouses  reflecting 

various  political  considerations  (Article  164(1)(a)); 

adaptions  In regard  to changes  in the  legal  situation  in Germany 

and  to Council  acts  to  be  replaced  by  the  Code  (third  Indent  of 

Article  3(1), Article  4 and  Article 257); 

1  C0M(90)71  final  - SYN 253. 

-  3 -

substantive  amendments  considered  desirable  on  economic  grounds 

(engagement  of  the  responsibility  of  persons  participating  in 

fraud  -ArtIcle  198(3)  and  the  introduction  of  an  obligation  to 

pay  compensatory  interest  In  cases  of  abuse  of  a  procedure  -

Article  211(3)); 

provision  for  restrictions  on  the  right  of  representation, 

subject  to a Community  minimum  for  three occupational  groups. 

3. The  change  In  Article  1  Involves  a  corresponding  amendment  to 

Article  2.  The 

introduction 

of 

compensatory 

Interest 

has 

repercussions on other  provisions, entailing  the deletion  of  Article 

117(1)  and  (2)  and  Articles  142  and  230,  the  amendment  of  Article 

141(2) and  an addition  to Article  184. 

The  amendment  of  Article  217  renders  Article  66  superfluous  and 

calls  for  Insertion  of  subparagraph  (a1)  in the  second  paragraph  of 

Article  214(1). 

-  4 -

Amendments  to the proposal  for a Council  Regulation establishing  a 

Community  customs code,  In accordance with Article 149(3) of  the 
EEC Treaty1 

The Commission  hereby  amends  its proposal  as follows: 

1. The following  Is  inserted  after  the seventh  recital: 

"Whereas  In view of  the eminent  Importance of external  trade  for  the 

Community,  customs  formalities  and  controls  should  be  abolished  or 

at  least kept  to a minimum;". 

2. The following  Is  inserted after  the eighth  recital: 

"Whereas  In adopting  the measures  required  to  Implement  this  Code, 

the  greatest  care  must  be  taken  to  guard  against  any  fraud  or 

irregularity  liable  to  affect  adversely  the  General  Budget  of  the 

European Community;" 

3. Article  1(1)  is amended  as follows: 

"Customs  legislation  shall  consist  of  this  Code  and  the  provisions 

adopted  at  Community  level  or nationally  to  Implement  it.  The  Code 

shall  be applicable  ..."  (remainder  unchanged). 

1  OJ C 128, 23.5.1990 - C0M(90)71  final  - SYN 253. 

- 5 -

4.  In Article 2  "customs  legislation"  Is replaced  by  "Community  customs 

legislation". 

5. The third  indent of Article 3(1)  is replaced  by  the following: 

"-  the  territory  of  the  Federal  Republic  of  Germany,  except  the 

Island of Heligoland and  the territory of BUsingen  (Treaty of  23 

November  1964  between  the  Federal  Republic  of  Germany  and  the 

Swiss Confederation)". 

6. Article 4  is deleted. 

7. The following subparagraph  is added  to Article 6(2): 

"A Member  State may  restrict  the right  to make customs  declaration: 

by direct  representation, or 

by  Indirect  representation, 

so  that  the  representative must  be  a  customs  agent  carrying  on  his 

business  In that  country. 

This provision  shall  not  apply  as regards*. 

employees of  the person  In possession of  the goods, 

carriers, 

persons  lawfully engaged  In the business of  customs clearance  in 

another  Member  State." 

- 6 -

8. Article  12(2)  Is replaced by  the following: 

"2. Tariff  information  shall  be  supplied  to  the  applicant  free  of 

charge.  However,  the  applicant  may  be  required  to  bear  any 

costs  Incurred  by  the  customs  authorities  as  a  result  of 

analysis  of  expert  appraisal  of  the  goods,  or  their  return  to 

the applleant." 

9. Article 66  is deleted. 

10. The  following paragraph  Is added  to Article 109: 

"3.  Where,  In accordance  with  Article  75,  import  goods may  be  released 

for  free  circulation  without  being  presented  to  customs  and  before  the 

corresponding  declaration  is  lodged,  and  the  rules  of  assessment 

relating  to  those  goods  were  ascertained  or  accepted  at  the  time  when 

the  goods  were  placed  under  the  customs  warehousing  arrangements,  the 

said  rules shall  be  considered  to be  those  to be  taken  into account  for 

the purposes of Article 211 unless: 

the  declarant  asks at  the  time of  release  for  free  circulation  for 

more  favourable  rules of  assessment  to  be  taken  Into  account,  and 

such  rules are applicable  to the goods under  Article  211  and may  be 

checked without  requiring physical  inspection of  the goods, or 

the customs authorities find after  the goods have been placed  under 

the customs warehousing  arrangements  that other  rules of  assessment 

are appl(cable." 

- 7 -

11. Article  117  Is replaced  by  the  following: 

"The  case*  In  -which  and  the  condition*  under  which  goods  in  the 

unaltered  state  or  compensating  products  shall  be  considered  to  have 

been  released  for  free circulation may  be  determined  in accordance  with 

the committee  procedure." 

12.  In  Article  141(2)  the  full  stop  shall  be  replaced  by  a  comma  and  the 

following  text  shall  be  added: 

"leaving out  of  account  any  interest  which may  be applicable." 

13. Article  142  Is deleted. 

14. Article  161(5)  Is amended  as  follows: 

"5.  The  export  declaration  shall  be  lodged  at  the  customs  office 

responsible  for  supervising  the  place  where  the  exporter  is 

established  or  where  the  goods  are  packed  or  loaded  for  export 

shipment.  Derogations  shall  be  determined  in  accordance  with  the 

committee  procedure." 

15. Subparagraph  (a) of Article  164  Is amended  as follows-. 

"(a) 

for  the  purposes  of  applying  Import  duties  or  commercial  policy 

measures,  non-Community  goods  are  deemed  not  to  be  in  the  customs 

territory  of  the Community,  provided  they  are  neither  released  for 

free  circulation  nor  placed  under  another  customs  procedure,  nor 

used  or  consumed  In  ways  other  than  those  provided  for  in  the 

customs  legislation." 

- 8 -

16. Article  184  is replaced by  the following new  text: 

"Article  184 

Articles  182  and  183  shall  apply  mutatis  mutandis  to  compensating 

products  originally  exported  subsequent  to  an  inward  processing 

procedure. 

The amount  of  import  duty  legally owed  shall  be determined  in accordance 

with  the  rules  applicable  under  the  inward  processing  procedure.  The 

time  to be  taken  into account  for  the purpose of  determining  the  import 

duties shall  be the time when  the compensating  products were  exported." 

17. The following subparagraph  is added  to Article  198(3): 

"Where  an  offence  has  been  committed  in  the  making  of  a  customs 

declaration  for  one  of  the  procedures  referred  to  In  paragraph  1,  the 

persons  who  participated  in  the  offence  shall  also  be  debtors,  in 

accordance with  the relevant  provisions  In force." 

18. The following paragraph  3  Is added  to Article 211: 

"3.  Compensatory  Interest  shall  be  applied  in  the  cases  and  on  the 

conditions  defined  in  provisions  adopted  in  accordance  with  the 

committee  procedure,  in order  to prevent  financial  advantage  wrongfully 

accruing  as  a  result  of  the  deferment  of  the  date  on  which  a  customs 

debt  is  Incurred." 

19. The  following  subparagraph  (a1)  is  inserted  in  the  second  paragraph  of 

Article  214(1): 

"(a1) where  the amount of duty  legally owed exceeds  the amount 

determined on  the basis of binding  tariff  information;" 

20.  In Article  217(3) after  "Where  the second  indent  of  paragraph  2"  insert 

the words: 

"or subparagraph  (a1) of  the second  paragraph of Article  214(1)". 

21. Article 230  is deleted. 

22. The fol Iwing subparagraph  Is added  to Article  241(1): 

"The following may give rise to an appeal: 

a  failure on  the  part  of  the  customs  authorities  to give  adequate 

reasons  for a decision, 

abuse of powers, 

breach of  the provisions  in force." 

23. Article  251  is deleted. 

24. The seventh  indent of Article 257  is amended  as follows: 

"- 

the  Council  Directive  of  24  July  1979  on  the  harmonization  of 

procedures  for  the  release  of  goods  for  free  circulation  (12), as 

last amended  by Directive  (90/504/EEC)(12a>. 

(12a) OJ No L 281 Of  12.10.1990, p.28 

25. The eighteenth  Indent of Article 257  is amended  as follows: 

10 -

Council  Regulation  (EEC)  No  1031/88  of  18 April  1988  determining 

the  persons  liable  for  payment  of  a  customs  debt,  as  last  amended 

by Regulation  (EEC) No  1716/90<28). 

26. The following  indents are added  to Article  257(1): 

"-  Council  Regulation  (EEC)  No  4046/89  of  21 December  1989  on  the 

security  to be given  to ensure payment  of  a customs  debt<3 6); 

Council  Regulation  (EEC)  No  1715/90  of  20  June  1990  on  the 

information  provided  by  the  customs  authorities  of  the  Member 

States  concerning  the  classification  of  goods  in  the  customs 

nomenclature*37^; 

Council  Regulation  (EEC)  No  2726/90  of  17  September  1990  on 

Community  transit*38*. 

(28)  0J  No L 160, 26.6.1990, p.6 

(36)  0J No L 388, 30.12.1989, p.24 

(37)  0J  No L 160, 26.6.1990, p.1 

(38)  0J  No L 262/90, 26.9.1990, p.1 

ISSN 0254-1475 

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