Proposal for a COUNCIL DECISION concerning the amendments to the reservations entered by the EC in respect of some provisions of certain Annexes to the international Convention on the simplification and harmonization of customs procedures
Date: 1993-11-26
Institutions: European Commission
Subjects: customs harmonisation, customs regulations, international convention, simplification of formalities

COMMISSION  OF  THE  EUROPEAN  COMVIUNITIES 

C0MC93) 610 final 

Brussels, 26 November  1993 

Proposal  for a 

COUNCIL  DECISION 

concerning  the  amendments  to  the  reservations  entered  by  the  EC  in  respect 
of  some  provisions  of  certain  Annexes  to  the  international  Convention  on  the 
simplification  and  harmonization  of  customs  procedures 

"7'i^j 

(presented  by  the Commission) 

1w_s#^s'-«*-flarf'11 J i ï p i f f ï^ 

EXPLANATORY  MEMORANDUM 

Z 

By  the  terms  of  Council  Decision  75/199/EEC1  the  Community  became  a 
Contracting  Party  to  the  international  Convention  on  the  simplification 
'Kyoto 
and  harmonization  of  customs  procedures,  known  as 
Convention'. 

the 

initial  Decision 

Since  this 
further  Decisions 
accepting  eighteen  Annexes  to  the  said  Convention,  the  list  of  adopted 
Annexes  comprising:  A . 1,  A . 2,  B . 1,  B.2,  B.3,  C . 1,  D . 1,  D.2,  E.1,  E.3, 
E.4,  E.5,  E.6,  E.8,  F.1,  F.2,  F.3  and  F.6. 

the  Council  has  adopted 

its  provisions  unless,  at 

the  provisions  of  Article  5(1)  of 

the  Kyoto  Convention,  any 
Under 
Contracting  Party  which  accepts  an  Annex  is  deemed  to  have  accepted 
all 
time 
thereafter,  the  Party  enters  reservations  stating  the  differences  existing 
between 
the 
Standards  and  Recommended  Practices  of  the  Annex  concerned. 

time  of  accepting  or  at  any 

the  provisions  of 

legislation  and 

its  national 

those  of 

the 

By  the  provisions  of  Article  5(2)  of  the  Convention,  each  Contracting 
Party  bound  by  an  Annex  is  required  to  review,  at  least  once  every  three 
years,  the  Standards  and  Recommended  Practices  in  respect  of  which  is 
has  entered 
such 
reservations. 
examination,  a  Contracting  Party  may 
its  earlier 
reservations  or  formulate  new  ones  where  it  considers  this  necessary. 

that, 
lift  or  amend 

is  understood 

following 

It 

representatives 
The  Commission  departments  and  Member  State 
constituted  as 
the  Commission's  Customs  Legislation  Committee 
(International  Organizations),  have  conducted  such  a  review  taking  into 
account  the  changes  that  had  been  made  to  the  Community's  customs 
legislation 
-  since 
-  particuarly 
acceptance  of  the  various  Annexes. 

the  Community  Customs  Code2 

The  outcome  of  the  examination  is  set  out  in  the  Annex  attached  to  this 
proposal  for  a  Council  Decision. 

The  Council's  adoption  of  the  Decision  will  have  no  repercussions  on  the 
Community  budget. 

1. 

2. 

3. 

4. 

5. 

6. 

7. 

1 
2 

OJ  No L  100,  21.4.1975.  p.  1. 
OJ  No  L 302,  19.10.1992,  p.  1 

C O N C L U S I ON 

The  Commission  proposes  that  the  Council  should: 

3 

adopt  the  amendments  to  the  reservations  entered  by  the  Community  in 
respect  of  Annexes  A . I,  A . 2,  B . 1,  B.2,  B.3,  C . 1,  D . 1,  D.2,  E . I,  E.3, 
E.4,  E.5,  E.6,  E.8,  F.1,  F,2,  F.3  and  F.6  to  the  international  Convention 
on  the  simplification  and  harmonization  of  customs  procedures; 

designate  the  person  authorized  to  notify  the  Secretary  General  of  the 
the  examination 
Customs  Cooperation  Council  of 
conducted 
the 
abovementioned  Convention. 

the  provisions  of  Article  5(2)  of 

in  accordance  with 

the  outcome  of 

Proposal  for  a  Council  Decision 

of  ... 

7 

concerning  the  amendments  to  the  reservations  entered  by  the  EC  in  respect 
of  some  provisions  of  certain  Annexes  to  the  international  Convention  on  the 
simplification  and  harmonization  of  customs  procedures 

THE  COUNCIL  OF  THE  EUROPEAN  COMMUNITIES, 

having  regard  to  the  Treaty  establishing 
particular  Article  113  thereof, 

the  European  Community,  and  in 

having  regard  to  the  proposal  from  the  Commission, 

whereas  by  Council  Decision  75/199/EEC1 
the  Community  became  a 
Contracting  Party  to  the  international  Convention  on  the  simplification  and 
harmonization  of  customs  procedures; 

the  above  Decision  and  Council  Decisions  77/415/EEC2, 
whereas  by 
78/528/EEC^,  80/391/EEÇ4,  85/204/EEC5.  86/103/EEC6, 
87/593/EEC7, 
87/594/EEC8,  88/355/EEC9  and  88/356/EEC1 0,  the  Community  has  accepted 
eighteen  Annexes  to  the  said  Convention  so  far; 

whereas  under  Article  5(1)  of 
the  Community  has 
entered  reservations  on  some  Standards  and  Recommended  Practices  defined 
in  these  Annexes  in  order  to  cover  the  special  requirements  of  the  customs 
union; 

the  said  Convention 

whereas  under  Article  5(2)  of  the  said  Convention,  the  Community  is  required 
to  review,  once  every  three  years  at  least,  the  Standards  and  Recommended 
Practices  in  respect  of  which  it  has  entered  reservations  and  Article  5(1)  of 
the  Convention  allows  Contracting  Parties  to  enter  reservations  even  after  an 
Annex  has  been  accepted, 

OJ No L 100, 21.4.1975, p. 1. 
OJ No L 166, 4.7.1977, p. 1. 
OJ No L 160, 17.6.1978, p. 13. 
OJ No L 100, 17.4.1980, p. 27. 
OJ No L 87, 27.3.1985, p. 8. 
OJ No L 88, 3.4.1986, p. 42. 
OJ No L 362, 22.12.1987, p. 1. 
OJ No L 362, 22.12.1987, p. 8. 
OJ No L 161, 28.6.1988, p. 3. 

1 
2 
3 
4 
5 
6 
I 
8 
9 
10  OJ No L 161, 28.6.1988, p. 12. 

HAS  DECIDED  AS  FOLLOWS: 

Article  1 

-T 

The  reservations  entered  by  the  Community  in  respect  of  Annexes  A . 1,  A.2, 
B.1,  B.2,  B.3,  C . 1,  D . 1,  D.2,  E.1,  E.3,  E.4,  E.5,  E.6,  E.8,  F.1,  F.2,  F.3  and 
F.6  of  the  international  Convention  on  the  simplification  and  harmonization  of 
customs  procedures  shall  be  amended  as  a  result  of  the  review  the  outcome 
of  which  is  set  out  in  the  Annex  to  this  Decision. 

Article  2 

The  President  of  the  Council  shall  designate  the  person  authorized  to  notify 
the  Secretary-General  of  the  Customs  Cooperation  Council  of  the  outcome  of 
the  review  referred  to  in  Article  1. 

Done  at  Brussels,  ... 

For  the  Council 

The  President 

A N N EX 

the  review,  conducted  by 

Outcome  of 
(EÇ)  ir\ 
requirements  of  Article  5(2)  of  __the_  international 
accordance  with 
Convention  on  the  simplification  and  harmonization..of  customs  procedures,  of 
the  reservations  entered  by  the  EC  in  respect  of  the  Annexes  to  the  said 
Convention 

the  European  Community 

the 

1. 

Annex  A .1 

concerning  customs 
declaration 

formalities  prior 

to 

the 

lodgement  of 

the  goods 

1.1  The  reservation  in  respect  of  Standard  11  shall  be  lifted. 

1.2  The  existing  reservation  in  respect  of  Standard  21  shall  be  maintained. 

2. 

Annex_A.2 

concerning  the  temporary  storage  of  goods 

2.1  The  present  general  reservation  shall  be  maintained. 

2.2  A 

reservation  worded  as 
Recommended  Practice  10: 

follows  shall  be  entered 

in 

respect  of 

"Community  legislation  provides  that  the  customs  authority  may  require 
the  person  holding  the  goods  to  lodge  a  security  w i th  a  view  to  ensuring 
payment  of  any  customs  debt  which  may  arise." 

2.3  The  present  wording  of 

the 

reservation  entered 

in 

respect  of 

Recommended  Practice  13  shall  be  replaced  by: 

legislation  authorizes  goods 

"Community 
to  be 
subject  only  to  such  forms  of  handling  as  are  designed  to  ensure  their 
preservation  in  an  unaltered  state,  without  modifying  their  appearance  or 
the  technical  characteristics." 

in  temporary  storage 

3. 

Annex  B.1 

concerning  clearance  for  home  use 

3.1  The  present  wording  of  the  second  paragraph  of  the  general  reservation 

shall  be  replaced  by: 

"Community 
legislation  distinguishes  between  releasing  goods  for  free 
circulation  and  releasing  them  for  home  use.  To  obtain  the  release  of 
goods 
to  be  paid 
whereas 
for  home  use,  various  other 
to  be 
provisions,  e.g.  on  taxation,  also  have  to  be  applied. 

requires  customs  duty 

free  circulation  simply 

for  goods 

released 

for 

It  should  also  be  pointed  out  that  release  for  free  circulation  and  release 
for  home  use  in  the  Community  generally  occur  at  the  same  time  and  in 
the  territory  of  the  same  Member  State." 

3.2  The  existing  reservations  in  respect  of  Recommended  Practices  19  and 

52  shall  be  maintained. 

3.3  The  first  sentence  of  the  present  wording  of  the  reservation  in  respect 

of  Standard  28  shall  be  replaced  by  the  following  sentence: 

1-

• "The  Community  also  applies 
declarations  are  incomplete."  (Second  sentence  unchanged). 

the  provisions  of 

this  Standard 

if 

4. 

Annex  B.2 

from 
concerning  relief 
declared  for  home  use 

import  duties  and 

taxes 

in  respect  of  goods 

4.1  The  present  general  reservation  and  the  present  reservations  in  respect 
of  Recommended  Practices  20,  27,  32  and  33  and  of  Standard  34  shall 
. be  maintained. 

4.2  The  present  wording  of  the  reservation  in  respect  of  Standard  3  shall  be 

replaced  by: 

"Community  legislation  only  grants  the  exemption  to  consignments  of 
negligible  value  if  they  are  dispatched  directly  from  a  third  country  to  a 
consignee  in  the  Community." 

4.3 

In  the  last  sentence  of  the  present  wording  of  the  reservation  in  respect 
of  Recommended  Practice  10, 
"is  accompanied"  shall  be 
replaced  by  the  words  "may  be  accompanied"  (remainder  unchanged). 

the  words 

4.4  The  present  wording  of 

the  reservation 

in  respect  of  Recommended 

Practice  16  shall  be  replaced  by: 

"The  exemption  is  granted  to  the  substances  concerned  if  they  are  to  be 
used  exclusively  for  non-commercial,  medical  or  scientific  purposes." 

4.5  A  second  paragraph  worded  as  follows  shall  be  added  to  the  present 
wording  of  the  reservation  in  respect  of  Recommended  Practice  18: 

"Member  States  have  the  option  of  excluding  dual-use  vehicles  which 
are  used  for  commercial  or  professional  purposes  from  the  relief  granted 
on  value  added  tax." 

4.6  The  present  wording  of 

the  reservation 

in  respect  of  Recommended 

Practice  19  shall  be  replaced  by: 

"Relief  from  import  duties  and  taxes  on  goods  covered  by  Standard  17 
may  be  made  subject  to  the  condition  that  any  customs  duties  or  taxes 
to  which  the  goods  are  normally  liable  in  their  country  of  departure  or 
origin  have  actually  been  levied.  The  period  for  which  the  beneficiary 
must  continue  to  o wn  or  possess  the  goods  after  importing  them  is  set 
at  twelve  months." 

4.7  The  present  wording  of  the  reservation  in  respect  of  Standard  21  shall 

be  replaced  by: 

trousseaux 

and  movable  property 

"Member  States  have  the  option  of  making  relief  from  value  added  tax 
person 
on 
transferring  his  or  her 
that  any 
customs  duties  and/or  taxes  to  which  the  goods  are  normally  liable  in 
levied.  The 
their  country  of  departure  or.  origin  have  actually  been 
exemption  ...  (remainder  unchanged)." 

belonging 
to 

residence  subject 

the  condition 

the 

to 

4.8  The  wording  of 

the 

first  subsection  of 

the  reservation 

in  respect  of 

Recommended  Practice  23  should  read  as  follows: 

this  case, 

not  earlier  than  t wo  months  before  the  date  fixed  for  the  wedding. 
lodging  of  an 
In 
appropriate  security  for  the  customs  duties  whereas  this  security  is 
optional  as  far  as  tax  exemption  is  concerned,  and  ...  (remainder 
unchanged)" 

relief  shall  be  subject 

the 

the 

to 

4.9  The  present  wording  of 

the 
reservation  in  respect  of  Standard  28  shall  be  replaced  by: 

the  second  paragraph  and 

table 

in 

the 

"...  In  addition  to  the  quantitative  restrictions  on  tobacco,  alcohol  and 
alcoholic  beverages,  Community  legislation  lays  d o w n,  in  respect  of  the 
products  listed  below,  the  maximum  tax,  or  duty  and  tax,  allowances 
and  the  maximum  quantities  shown  opposite  each  product: 

Exemption  from: 

taxes 

(a)coffee 
or 
coffee  extracts  and  essences 
tea 
or 
tea  extracts  and  essences 

(b) 

duties  and  taxes 

(c)  perfumes 

or 
toilet  waters 

500  grams 

2 00  grams 
100  grams 

40  grams 

50  grams 

t 

0.25  litre." 

4 . 10  The  beginning  of  the  first  sentence  of  the  present  reservation  in  respect 

of  Recommended  Practice  29  should  read  as  follows: 

"The  goods  referred  to  in  the  Recommended  Practice  are  admitted  free 
of  import  duties  and  taxes  ...  (remainder  unchanged)." 

4.11  The  present  wording  of 

the  reservation 

in  respect  of  Recommended 

Practice  35  shall  be  replaced  by: 

"Community  legislation  provides  for  the  relief  referred  to  in  this 
Recommended  Practice  subject  to  the  materials  in  question  not  normally 
being  reusable.  Relief  from  duty  on  these  materials  is  granted  subject  to 
the  further  condition  that  their  value  is  included  in  the  tax  base  for  the 
goods  carried." 

5. 

Annex  B.3 

concerning  reimportation  in  the  same  state 

5.1  The  present  general  reservation  and  the  present  reservations  in  respect 

of  Recommended  Practices  8  and  24  shall  be  maintained. 

5.2  The  reservation  in  respect  of  Recommended  Practice  11  shall  be  lifted. 

6. 

Annex  C.I 

concerning  outright  exportation 

6.1  The  present 

(general 
Recommended  Practice  10  and  Standard  21 ) shall  be  maintained. 

reservation  and 

reservations 

in 

respect  of 

7. 

Annex  D.I 

concerning  rules  of  origin 

7.1  The  present  reservations  in  respect  of  Standard  7  and  Recommended 

Practice  10  shall  be  maintained. 

7.2 

In  the  second  paragraph  of  the  present  wording  of  the  reservation  in 
respect  of  Standard  8,  the  words  "CCC  Nomenclature"  shall  be  replaced 
by  "Nomenclature  of  the  Harmonized  System"  (remainder  unchanged). 

8. 

Annex  D.2 

concerning  documentary  evidence  of  origin 

8.1  The  present  reservations  (in  respect  of  Recommended  Practices  3.  10 

and  1 2)  shall  be  maintained. 

9. 

Annex  E.1 

concerning  customs  transit 

9.1  The  present  wording  of  the  general  reservation  shall  be  replaced  by: 

the  Member  States  of 

"Although 
the  Community  constitute  a  single 
territory,  each  Member  State  has  the  option  to  set  up  simplified  transit 
procedures  applicable  in  certain  circumstances  to  goods  which  are  not 
intended  to  move  through  the  territory  of  another  Member  State. 

Member  States  also  have  the  option  to  establish  amongst  themselves, 
via  bilateral  or  multilateral  arrangements,  simplified  procedures  which 
comply  with  criteria  established  as  necessary  and  are  applicable 
to 
certain  traffic  or  to  specific  enterprises," 

10.  Annex  E  3 

concerning  customs  warehouses 

10.1  The  present  general  reservation  shall  be  maintained. 

10.2  A 

reservation  worded  as 

follows  shall  be  entered 

in 

respect  of 

Recommended  Practice  9: 

"Community  legislation  requires  'appropriate  customs  surveillance'  to  be 
ensured  within 
the 
surveillance  methods  used,  Member  States  have  the  option  of  requiring 
a  security." 

the  warehousing  procedure. 

Independently  of 

10.3  A 

reservation  worded  as 
Recommended  Practice  11 : 

follows  shall  be  entered 

in 

respect  of 

"Normally  the  Community  applies  the  provisions  of  this  Recommended 
in  exceptional 
it 
Practice  but 
circumstances." 

to  do  so 

right  not 

reserves 

the 

10.4  A 

reservation  worded  as 
Recommended  Practice  13: 

follows  shall  be  entered 

in 

respect  of 

\ 

"This  Recommended  Practice  does  not  apply  to  value  added  tax. 
The  Member  States  of  the  Community  are  free  to  decide  whether  or  not 
to  allow  the  repayment  of  customs  duties." 

10.5  A 

reservation  worded  as 
Recommended  Practice  15: 

follows  shall  be  entered 

in 

respect  of 

"Whether  or  not  the  goods  in  question  are  to  be  exported  subsequently, 
Community 
in  customs 
warehouses  of  goods  that  are  liable  to,  or  have  borne,  internal  duties  or 
taxes." 

legislation  does  not  provide 

the  storage 

for 

10.6  The  present  wording  of  the  reservation  in  respect  of  Standard  18  shall 

be  replaced  by: 

the  Community, 

forms  of 
import  goods  may  undergo 
"In 
handling  to  ensure  their  preservation  or  marketable  quality  or  prepare 
them  for  distribution  or  resale. 

the  usual 

In  certain  circumstances,  goods  governed  by  the  common  agricultural 
policy  may  be  handled  only  in  those  ways  specifically  provided  for  in 
their  case." 

10.7  The  present  wording  of  the  reservation  in  respect  of  Standard  19  shall 

be  replaced  by: 

"Community 
the 
maximum  duration  of  storage.  Nevertheless,  in  exceptional  cases  the 
period  may  be  less  than  one  year." 

legislation  on  customs  warehouses  does  not 

fix 

1 1.  Annex  E.4 

concerning  drawback 

11 

11.1  The  present  reservations  (general  reservation  and  in  respect  of  Standard 

5)  shall  be  maintained. 

12.  Annex  E.5 

concerning  temporary  admission  subject  to  re-exportation  in  the  same 
state 

12.1  The  present  general  reservation  and  the  present  reservations  in  respect 
of  Standard  14  and  Recommended  Practices  33  and  37  shall  be 
maintained. 

12.2  A  reservation  worded  as  follows  shall  be  entered  in  respect  of  Standard 

4: 

for 

the  purposes  of  discharging 

"Community  legislation  does  not  grant  temporary  admission  for  goods 
temporary  admission  or 
which, 
inward  processing  procedures,  have  been  entered  under  the  customs 
warehouse  or 
(free 
zones  have  been  created  in  Denmark,  Germany,  Greece,  Spain,  Ireland, 
Italy,  Portugal  and  the  United  Kingdom)." 

free  zone  procedures  prior 

to  being  re-exported 

the 

12.3  A 

reservation  worded  as 

follows  shall  be  entered 

in 

respect  of 

Recommended  Practice  5: 

"Normally  the  Community  applies  the  provisions  of  this  Recommended 
Practice,  but 
in  exceptional 
circumstances." 

to  do  so 

right  not 

reserves 

the 

it 

12.4  The  present  wording  of  the  reservation  in  respect  of  Standard  23  shall 

be  replaced  by: 

(Denmark,  Germany, 
"In  the  Member  States  where 
this 
Greece,  Spain,  Ireland,  Italy,  Portugal  and 
Standard  is  applicable  only  if  the  goods  are  introduced  into  the  zones 
with  a  view  to  subsequent  exportation  from  the  customs  territory  of  the 
Communities." 

the  United  Kingdom) 

free  zones  exist 

12.5  Four  EC  reservations,  one  each  on  packings,  commercial  vehicles, 
in  respect  of  Recommended 

containers  and  pallets,  shall  be  entered 
Practice  36.  The  reservations  shall  be  worded  as  follows: 

Reservation  on  packings 

"Community  legislation  authorizes  temporary  admission  on  the  basis  of 
an  oral  declaration  accompanied  by  an  inventory,  for  packings  bearing 
full  by  a  person 
indelible,  non-detachable  marks  and 
established  outside  the  customs  territory  of 
the  Community.  Written 
declarations  are  required  for  all  other  types  of  packings  entered  under 
the  temporary  admission  arrangements. 

imported 

Where  reexportation 
Community 
security 
detachable  markets. 

for  mackings 

legislation  also  allows 

is  not 

in  doubt  because  of  commercial  usage, 
temporary  admission  without  a 
indelible,  non-

imported  empty  and  bearing 

Provision  is  also  made  for  granting  exemptions  from  the  requirement  to 
provide  a  security  in  respect  of  packings  imported  full  and  subject  to  a 
inventory,  unless  an  express 
verbal  declaration  accompanied  by  an 
request  to  the  contrary  is  made  to  the  competent  authorities." 

Reservation  on  commercial  road  vehicles 

1  e. 

legislation  provides  that,  where  there  is  a  serious  risk  of 
"Community 
to  re-export  a  commercial  road 
failure  to  comply  with  the  obligation 
to 
the 
vehicle, 
international 
production  of  a  document  of  a  type 
convention  or  the  lodging  of  a  declaration,  and  the  customs  authority 
has  the  option  of  requiring  a  security  when  the  declaration  is  lodged." 

temporary  admission  procedure  applies  subject 

laid  d o wn 

in  an 

the 

Reservation  on  containers 

from  the 

time  of  entry 

legislation  authorizes 

"For  all  containers,  whether  or  not  approved  for  carrying  goods  under 
customs  seal,  Community 
temporary  admission 
without 
into  Community  customs 
formalities 
territory,  provided  that  the  containers  bear  durably  applied  markings  in 
an  appropriate,  clearly  visible  position  identifying  the  owner  or  operator 
and  giving  the  marks  and  identification  numbers  used  by  the  owner  or 
operator,  the  tare  weight  of  the  container  (except  in  the  case  of  swap 
the  country  of 
bodies  used 
registration  of  the  container  (except  in  the  case  of  air  transport). 
temporary 
Containers  not 
admission  to  Community  customs 
territory  once  a  written  application 
has  been  submitted,  an  authorization  issued  and,  where  there  are  well-
founded  or  serious  doubts  regarding  the  obligation  to  re-export,  a  list 
has  been  produced  and/or  a  security  constituted." 

these  conditions  may  be  granted 

transport)  and 

in  combined 

road-rail 

fulfilling 

Reservation  on  pallets 

"As  long  as  pallets  are  identifiable,  Community 
legislation  authorizes 
their  temporary  admission  without  formalities  from  the  time  of  entry  into 
Community  customs  territory.  Where  they  are  not  identifiable,  a  written 
application  has  to  be  submitted  and  an  authorization  issued. 
In  both  cases  a  written  declaration  and,  where  necessary,  a  security, 
may  be  required  if  the  customs  consider  that  there  is  a  serious  risk  of 
failure  to  comply  with  the  obligation  to  re-export." 

12.6  The  beginning  of 

the  second  sentence  of 

the  present  reservation 

in 

respect  of  Recommended  Practice  38  shall  read  as  follows: 

"Temporary  admission  with  partiaf relief  from  import  duties  is  not  applied 
to  consumable  products  and  goods  whose  ...."  (remainder  unchanged). 

13.  Annex  E.6 

concerning  temporary  admission  for  inward  processing 

13.1  The  present  general  reservation  and  the  present  reservation  in  respect  of 

Standard  19  shall  be  maintained. 

13.2  The  wording  of 

the  present  reservation 

in  respect  of  Recommended 

Practice  5  shall  be  replaced  by: 

13 

"Normally  the  Community  applies  the  provisions  of  this  Recommended 
Practice,  but 
in  exceptional 
circumstances." 

to  do  so 

right  not 

reserves 

the 

it 

13.3  A 

reservation  worded  as 
Recommended  Practice  16: 

follows  shall  be  entered 

in 

respect  of 

"Where  the  customs  authority  requires  a  security,  the  type  and  amount 
of  security  shall  be  fixed  by  the  customs  authority  of  each  Member 
State." 

13.4  The  present  wording  of  the  reservation  in  respect  of  Standard  34  shall 

be  replaced  by: 

"In  Member  States  where  free  zones  exist  (Denmark,  Germany,  Greece, 
Spain,  Ireland,  Italy,  Portugal  and  the  United  Kingdom) 
this  Standard 
shall  be  applicable  when  the  compensatory  products  enter  the  zones 
with  a  view  to  their  subsequent  exportation  from  the  customs  territory 
of  the  Community." 

13.5  The  present  wording  of 

the  reservation 

in  respect  of  Recommended 

Practice  39  shall  be  replaced  by: 

"Community  legislation  does  not  provide  for  any  limitation  similar  to  that 
If  a  customs  debt  relating  to 
mentioned  in  this  Recommended  Practice. 
in  their  unaltered  state 
the  compensating  products  or 
occurs,  it  gives  rise  to  the  payment  of  compensatory 
interest  on  the 
amount  of  the  import  duties  due." 

the  goods 

to 

14.  Annex  E.8 

concerning  temporary  exportation  for  outward  processing 

14.1  The  present  general  reservation  and  the  present  reservation  in  respect  of 

Standard  20  shall  be  maintained. 

14.2  The  present  wording  of 

the  reservation 

in  respect  of  Recommended 

Practice  3  shall  be  replaced  by: 

"Normally  the  Community  applies  the  provisions  of  this  Recommended 
Practice,  but 
in  exceptional 
circumstances." 

to  do  so 

right  not 

reserves 

the 

it 

15.  Annex  F.I 

concerning  free  zones 

15.1  The  present  wording  of  the  general  reservation  shall  be  replaced  by: 

"Community  legislation  allows  Member  States  the  option  of  constituting 
certain  areas  of  Community  customs  territory  as  free  zones.  So  far  free 
zones  of  this  type  have  been  set  up  by  Denmark,  Germany,  Greece, 
Spain,  Ireland,  Italy,  Portugal  and  the  United  Kingdom. 

1H 

In  addition  Community  legislation  provides  for  a  particular 
type  of  tree 
zone  called  a  'free  warehouse',  to  which  exactly  the  same  rules  apply  as 
those  governing  the  free  zones.  So  far,  free  warehouses  have  been  set 
up  in  Spain,  France,  Italy,  the  Netherlands  and  Portugal. 
Moreover  Community  legislation  covers  only  part  of  the  procedures  dealt 
with  in  this  Annex. 
In  respect  of  areas  not  covered  by  Community 
legislation,  the  Member  States  shall  enter  their  o wn  reservations  if 
necessary." 

15.2  The  present  wording  of  the  reservation  in  respect  of  Standard  21  shall 

be  replaced  by: 

"Community  legislation  does  not  lay  d o wn  a  maximum  storage  period. 
Nevertheless, 
in  exceptional  cases,  the  period  may  be  less  than  one 
year." 

16  Annex  F.2 

concerning  processing  of  goods  for  home  use 

16.1  The  present 

reservations 

(general 

reservation  and 

in 

respect  of 

Recommended  Practice  7)  shall  be  maintained. 

17.  Annex  F.3 

concerning  customs  facilities  applicable  to  travellers 

17.1  The  present  general  reservation  and  the  present  reservations  in  respect 
of  Standards  2 1,  38  and  44  and  Recommended  Practice  45  shall  be 
maintained. 

17.2  A 

reservation  worded  as 
Recommended  Practice  18: 

follows  shall  be  entered 

in 

respect  of 

"Community 
assessement  as 
concerned." 

legislation  does  not  provide 

far  as  value  added 

for  a  system  of 

flat-rate 
tax  and  excise  duties  are 

17.3  A 

reservation  worded  as 
Recommended  Practice  31 : 

follows  shall  be  entered 

in 

respect  of 

legislation  provides 

is  a  serious  risk  of 
"Community 
failure  to  comply  with  the  obligation  to  re-export  the  means  of  transport 
for  private  use,  the  temporary  adjrrission  procedure  applies  subject 
to 
the  production  of  a  document  of  a  type  laid  d o wn  in  an  international 
convention  or  the  lodging  of  a  declaration,  and  the  customs  authority 
has  the  option  of  requiring  a  security  when  the  declaration  is  lodged." 

that  when 

there 

18.  Annex  F.6 

concerning  the  repayment  of  import  duties  and  taxes 

18.1  The  present 

reservations 

(general 

reservation  and 

in 

respect  of 

Standard  7)  shall  be  maintained. 

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ISSN 0254-1475 

COM (93) 610 final 

DOCUMENTS 

EN 

li  02 

Catalogue number : CB-CO-93-655-EN-C 

ISBN 92-77-61896-5 

%;.