Decision No 1/93 of the Community-San Marino Cooperation Committee of 27 July 1993 adopting the procedures for making available to the San Marino Exchequer the import duties collected by the Community on behalf of the Republic of San Marino
Date: 1993-07-27
Institutions: EEC–San Marino Cooperation Committee
Subjects: San Marino, customs document, customs duties, customs regulations, import (EU), inward processing













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21993D0819(01)

Decision No 1/93 of the Community-San Marino Cooperation Committee of 27 July 1993 adopting the procedures for making available to the San Marino Exchequer the import duties collected by the Community on behalf of the Republic of San Marino  


Official Journal L 208 , 19/08/1993 P. 0038 - 0039 





DECISION No 1/93 OF THE  COMMUNITY - SAN MARINO COOPERATION COMMITTEE of 27 July 1993 adopting the procedures for making  available to the San Marino Exchequer the import duties collected by the Community on behalf of the  Republic of San Marino(93/446/EEC)THE COOPERATION COMMITTEE, Having regard to the Interim Agreement between the European Economic Community and the Republic of  San Marino  (1), and in particular Article 7 (3) (b) thereof, Whereas procedures must be adopted for making available to the San Marino Exchequer import duties  collected on goods by the Community on behalf of the Republic of San Marino and also the percentage  to be deducted by the Community to cover administration costs in accordance with the relevant rules  in force in the Community; Whereas the application, if necessary, of provisions identical to those of Regulation (EEC,  Euratom) No 1552/89 of the Community of the European Communities of 29 May 1989 implementing  Decision 88/376/EEC, Euratom on the system of the Communities' own resources  (2) will simplify  these procedures, HAS DECIDED AS FOLLOWS: Article 1 With regard to the establishment, control and making available of  import duties collected on goods bound for San Marino, Articles 3, 6 (1), 6 (2) (a) and (b), 6 (3),  first subparagraph, 10 (1) and 17 (2) of Regulation (EEC, Euratom) No 1552/89 shall apply mutatis  mutandis. The following provisions, in particular, shall apply: (a)  for import duties collected on goods bound for San Marino, the Member States of the Community  shall keep separate accounts identical with the Communities' own resources accounts, provided for  in Article 6 (1), (2) (a) and (2) (b) of the said Regulation; (b)  only those duties recorded by the customs offices referred to in the Annex to the Agreement  shall be entered in the abovementioned accounts. These duties shall be entered in the accounts only  if the copy of control copy No 5 of the T  2 SM document or the copy of the 22L SM document proving  that the goods have arrived in San Marino has been stamped by the customs authorities of the  Republic of San Marino and duly presented to the customs office which issued it; (c)  in accordance with the first subparagraph of Article 6 (3) of Regulation (EEC, Euratom) No  1552/89, the Member States in question shall send to the Commission statements of their accounts,  attached to their own resources statements. The statements, drawn up in the same way as the own  resources statements, shall also indicate the total duties collected by each customs office; (d)  the supporting documents shall be kept in accordance with the first and second subparagraphs  of Article 3. These documents and the documents relating to own resources shall be filed  separately; (e)  corrections to established entitlements or to the accounts made after 31 December of the third  year following the year of the initial establishment shall not be entered in the accounts, except  on points notified by this date by the Commission, a Member State or the Republic of San Marino; (f)  Article 18 of Regulation (EEC, Euratom) No 1552/89 shall apply. The inspections in question  shall also apply to the documents referred to in point (b) proving that the goods have arrived in  San Marino. Officials authorized by the Republic of San Marino may participate in these  inspections; (g)  the Member States in question shall credit the entitlements entered in the accounts provided  for in Article 6 (2) (a) and (b) of Regulation (EEC) No 1552/89 to the Commission's account  provided for in Article 9 of that Regulation, within the time limits indicated in Article 10 (1)  and after deduction of collection costs. The percentage which the Community may deduct, as collection costs, from the import duties  collected by the Community on behalf of the Republic of San Marino, is set at 10  %; (h)  Member States shall be released from the obligation to place at the disposal of the Commission  the amounts corresponding to the duties recorded for San Marino only once the conditions set down  in Article 17 (2) of Regulation (EEC, Euratom) No 1552/89 have been fulfilled. Article 2 The amounts credited shall be converted by the Commission and entered in its accounts  in ecus in accordance with the rules for implementing the Financial Regulation of 21 December 1977  applicable to the general budget of the European Communities  (1). Article 3 In the 30 days following notification by the Member States that an amount has been  credited, the Commission shall pay, in ecus, the amounts entered in the accounts into an ecu  account opened by the Republic of San Marino. The Republic of San Marino shall inform the  Commission of the details of the account to be credited and shall bear any charges on this  account. Article 4 By way of derogation from Article 1 (b), between 1 December 1992, when the Agreement  enters into force, and 1 April 1993, when Decision No 4/92 of the Cooperation Committee enters into  force: -  the document proving that the goods have arrived in San Marino shall be any commercial and  administrative document stamped by the competent authorities of the Republic of San Marino; -  the entry in the separate accounts provided for in Article 1 (a) shall be made as soon as the  abovementioned document, duly stamped by the competent authorities of the Republic of San Marino,  is presented to that office from among the Community customs offices referred to in the Annex to  the Agreements at which the formalities for releasing the goods for free circulation were  completed. Article 5 This Decision shall enter into force on 27 July 1993. It shall apply with effect from 1 December 1992. Done at San Marino, 27 July 1993. For the Cooperation Committee The Chairman Pietro GIACOMINI