Proposal for a COUNCIL REGULATION (EC) amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of the Community Customs Code
Date: 1994-03-18
Institutions: European Commission
Subjects: customs regulations, customs territory (EU), customs union, data recording, legal code, simplification of formalities

COMMISSION OF THE EUROPEAN  COMMUNITIES 

COM(94) 84 final 
Brussels,  18.03.1994 

Proposal  for a 

COUNCIL REGULAT I ON  (EC) 

-.*f'V*i 

amending Regulation  (EEC) No 2454/93 

laying down provisions 

for  the  implementation of  the Community  Customs Code 

(presented  by  the Commission) 

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EXPLANATORY  NOTE 

1 .  Subsidiar i ty 

a)  What  are  the  objectives  of  the  action  envisaged  in  connection 

with  the obligations of  the Community? 

To ensure  that Member  States  have  the  appropriate  legal  means to 

ensure  the  proper  application  of  article  20  par.  4  of  the 

Community  Customs  Code.  To  produce  reliable  statistics  on  the 

entirety of  trade between  the Community  and  the third countries. 

b)  Does  the  envisaged  action  falls  within  the  exclusive  competence 

of the Community or  is that competence  shared with Member  States? 

The envisaged  action  falls within  the exclusive competence of  the 

Community. 

c)  What  are the means available  to the Community? 

As  the  draft  proposal  amending  Commission  Regulation  No 2454/93 

did  not  receive  a favourable opinion  of  the competent  Committee, 

the  procedure  provided  for  by  the  Customs  Code  requires  the 

adoption of a Council  Regulation. 

d)  Is  a  uniform  regulation  necessary  or  could  a  directive  which 

whould  lay down  the general  objectives  and which would  leave the 

execution at Member  State  level  be sufficient? 

A uniform  regulation  is necessary. 

2.  Article 

20 

(4)  of 

Regulation 

2913/92<1)  stipulates 

that 

preferential  tariff  measures, whether  contained  in agreements  which 

the  Community  has  concluded  with  certain  countries  or  groups  of 

countries, or adopted unilaterally  by  the Community, shall  apply only 

at the declarant's request. 

(1) OJ No L 302, 19.10.1992, p. 1 

Ac 

Moreover,  it  is  important  for  the  operation  of  the  Community's 

Commercial  policy  to  have  comprehensive  statistics  on  the  volume of 

trade  in goods  benefiting  from  those  measures.  In order  to collect 

reliable  statistics,  the  codes  entered  in  box  36  of  the  Single 

Administrative Document  must  be common  to a I I Member States. 

However,  the Member  States  should  be given  the opportunity  to adopt 

their  customs  computer  systems.  Therefore  provision  should  be  made 

for  a  transitional  period  during  which  national  codes  which  are 

compatible with Community  codes may be used. 

3.  Finally, provision  should  be made for the recording, with effect  from 

1 January  1996, of  information  relating  to goods  for  which  an export 

refund  has been  requested. 

4.  Consequently,  in  accordance  with  article  249  of  (EEC)  Council 

Regulation  n* 2913/92  of  12.10.1992  (1),  the  Commission  services 

have  submitted  for  opinion  of  the  Customs  Code  Committee,  Single 

Administrative  document  section,  a  draft  Regulation  concerning  the 

implementation of  those measures. 

5.  The  draft  (document  XXI/1388/93  Rev.1) was submitted  for  the opinion 

of  the  Committee  on  18th  November  1993.  As  the  Committee  did  not 

deliver  an opinion  (Germany  and  The United  Kingdom  voted  against  and 

Spain was not  represented,  the other  Member  States being  in favour), 

the  second  phase  of  the  Committee  procedure  must  be  engaged  by  the 

Comm i ss ion. 

6.  This  is the object of  the draft Regulation  in annex. 

Proposal  for a 

COUNCIL  REGULATION  (EC) 

amending Regulation  (EEC) No 2454/93 

laying down provisions 

for  the  implementation of  the Community  Customs Code 

THE COUNCIL OF THE EUROPEAN UNION 

Having regard to the Treaty establishing the European Community, 

Having regard to Council Regulation  (EEC) No 2913/92 of 12 October 1992 

establishing  the  Community  Customs  Code,*  and  in  particular 

Article 249 thereof, 

Having regard to the proposal from the Commission, 

Whereas 

Article 20(4) 

of 

Regulation 

2913/92  stipulates 

that 

preferential tariff measures, whether contained  in agreements which the 

Community  has  concluded  with  certain  countries  or  groups  of  countries 

and which provide for the granting of preferential tariff treatment, or 

adopted unilaterally  by the Community  in respect  of  certain countries, 

groups  of  countries  or  territories,  as  well  as  autonomous  suspensive 

measures  providing  for  a  reduction  in  or  relief  from  import  duties 

chargeable  on  certain  goods,  shall  apply  only  at  the  declarant's 

request  where  the  goods  concerned  fulfil  the  conditions  laid  down  by 

those measures; 

Whereas  it is important to the operation of the Community's  commercial 

policy to have comprehensive statistics on the volume of trade in goods 

benefiting from those measures; 

Whereas in order for such statistics to be of use, the codes entered in 

box 36 of the Single Administrative Document must be  common to all the 

Member States; 

OJ No L 302, 19.10.1992, p.l. 

-  2 -

Whereas  the Member  states should  nevertheless  be given  the opportunity 

to  adapt  their  customs  computer  systems;  whereas  provision  should 

therefore  be made  for  for  a  transitional  period  during  which  national 

codes which are compatible with Community  codes may be used; 

Whereas  provision 

should  be  made 

for 

the  recording,  from 

1 January  1996, of  Information  relating  to  goods  for  which  an  export 

refund has been requested; 

Whereas  in the absence of  an opinion  of  the Customs Code Committee on 

the  draft  Regulation  submitted  by  the  Commission,  the  Council  is 

required to adopt  the necessary provisions, 

HAS ADOPTED THIS REGULATION: 

Article 1 

Annexes 37 and 38 to Regulation  (EEC) No 2454/93 are hereby  amended  in 

accordance with the Annex  to this Regulation. 

Art icle 2 

This Regulation shall  enter  into force on  the third day  following that 

of  its pub Iicat ion  in the OfficiaI  Journal of  the European Commun ities. 

It shall apply  from  1 January  1995; 

This  Regulation  shaM  be  binding  in  its  entirety  and  directly 

applicable  in all Member States. 

Don© at BrusseIs, 

For  the CounciI, 

The President 

-  3  -

ANNEX 

Annex  37  to  Regulation  (EEC)  No  2454/93  is amended  as  follows: 

1.  In Tit le  I, point  B.2  (Particulars  required  -  minimum  list): 

insert  "13"  in  the  list  of  boxes  to  be  used  for  an  export 

declaration; 

insert  "36"  in  the  list  of  boxes  to  be  used  for  a  declaration 

for  release  for  free  circulation. 

2.  The  wording  relating  to  box  13  in Title  II, point  A,  is  replaced  by 

the  fol lowing.-

13.  Common  Agricultural  Policy  (CAP) 

From  1 January  1996,  where  an  export  refund  is  applied  for, 

enter  the  appropriate  code." 

3.  The  wording  relating  to  box  36  in  Title  II,  point  C,  is  replaced 

by  the  fol lowing: 

36.  Preference 

Enter  the  appropriate  code. 

Until  1 January  1996,  Member  States  may  use  codes  other 

than  those  specified  in  Annex  38,  provided  that  such  codes 

enable  statistics  to  be  recorded  at  least  as  accurately  as 

the  codes  specified  in  that  Annex." 

Annex  38  to  Regulation  (EEC)  No  2454/93  is amended  as  follows: 

1.  The  following  wording  referring  to  box  13  is  inserted: 

" 

Box  13: Common  Agricultural  Policy 

The  relevant  code  is: RE" 

2.  The following wording  referring  to box  36  is  inserted: 

-  4 -

Box  36: Preference 

The relevant  codes are given below: 

1.  First digit of code 

Code 

Tariff  arrangement 

1 

Normal  tariff arrangement  (no preference certificate) 

2 

3 

Generalized System of Preferences  (GSP) 

Other  tariff  preferences  (EUR  1,  ATR  or  equivalent 

cert if icate) 

2-  Next  two digits 

Code 

Tariff  arrangement 

00 

None of  the following 

TO 

Tariff suspension 

15 

Tariff suspension with specified end-use 

18 

Tariff  suspension  with  certificate  confirming  the  special 

nature of  the product 

20 

Tariff quota*1> 

23 

Tariff  quota with specified end-use  (1) 

(1) In the  case  where  the  requested  tariff  quota  is exhausted, Member 
States  may  allow  the  request  to  be  valid  for  any  other  existing 
preference. 

-  5  -

25 

Tariff  quota  with  certificate  confirming  the  special  nature 

of  the  product  (1) 

28 

Tariff  quota  following  outward  processing  (1) 

40 

Specified  end-use  resulting  from  the  Common  Customs  tariff 

50 

Certificate  confirming  the  special  nature  of  the  product  " 

ISSN 0254-1475 

COM (94) 84 final 

DOCUMENTS 

EN 

06  02 

Catalogue number : CB-CO-94-091-EN-C 

ISBN 92-77-66322-7 

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