Proposal for a EUROPEAN PARLIAMENT AND COUNCIL REGULATION (EC) amending Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
Date: 1995-07-14
Institutions: European Commission
Subjects: common customs tariff, customs formalities, customs regulations, customs territory (EU), simplification of formalities

COMMISSION  OF THE  EUROPEAN  COMMUNITIES 

Brussels,  14.07.1995 
COM(95) 335  final 

95/0182 (COD) 

Proposal  for a 

EUROPEAN PARLIAMENT AND COUNCIL REGULATION (EC) 
amending Council  Regulation  (EEC) No  2913/92 
establishing the Community  Customs Code 

(presented by the Commission) 

EXPLANATORY  MEMORANDUM 

1.  This proposal for the amendment of Council  Regulation (EEC) No 2913/92 establishing 
the Community  Customs Code comes two and a half years after the publication  of that 
act. It is based on the experience gathered since application of that Regulation began on 
1 January last year (or  1 January  1993  in the case of the export procedure). 

Besides  the  incorporation  into  Community  customs  law  of  certain  results  of  the 
Uruguay Round  (binding  information  on origin), this proposal  contains  adjustments to 
new  political  dictates,  simplification  measures  and  amendments  aimed  at  making the 
application  of  customs rules more effective.  It proposes the adjustment of certain rules 
underpinning  the  collection  of  duties  to  the  true  purpose  of  the  system  of  customs 
protection  and the  filling  of  a number of  gaps detected  in the Customs Code  since its 
adoption. 

On the basis of  Articles  28,  100a and  113 of the EC Treaty,  adoption of  this proposal 
falls  under  the  joint  decision-making  procedure.  It  updates  the  first  codification  of 
Community  law and answers the following  needs: 

2.  Point 1 

The  proposed  amendments  are  aimed  at  updating  the  definition  of  the  Community 
customs  territory,  particularly  in  the  light  of  the Finnish  Government's  declaration  of 
8 December  1994 concerning the Aland islands. 

3.  Points 2(a).  3 and 17 

The  amendments  take  account  of  the  fact  that  the basic  rules  on binding  information 
(Article  12) no longer concern only tariff information,  but information  on the origin of 
goods too. The proposed wording  of Article  12 reflects the broadening of the scope of 
these  provisions,  without  altering  the  rules  currently  applicable  to  binding  tariff 
information. 

4.  Points 2(b) and 9 

Via  the  reference  to  Article  23  -  subparagraphs  2(f),  (g)  and  (h)  of  which  concern 
products  of  fishing  and  the  seabed  -  the  first  indent  of  Article  4(7),  which  defines 
"Community  goods",  in  certain  cases  confers  Community  status  on  goods  wholly 
obtained  outside  Community  customs  territory.  This  is  an  exception  to  the  principle 
whereby  goods  obtained  outside  Community  customs territory  have to be released  for 
free circulation to gain entry to theCommunity economy.  This automatic incorporation 
into the Community  economy  is in line with the intentions of Community legislators. 

However,  in  the  case  of  Article  23(2)(c)  (live  animals  born  and  raised  in  the 
Community),  automatic incorporation would be an undesired side-effect  in the case of 
an  animal  born  under  suspensive  arrangements.  The  young  animal  could  acquire 
Community  status only by entry for release for free circulation (as could its dam which 

had  been  placed  under the  external  transit,  customs  warehousing,  temporary  admission 
or inward-processing procedures). The present wording of the first  indent of Article 4(7) 
precludes this,  hence the  proposal  to add  the  restriction. 

In  the  interests  of  clarity,  the  amendment  in  point  9  of  the  proposal  (Article  87a) 
stipulates  that  such  goods  remain  subject  to the  suspensive  arrangements. 

5.  Points  2(c).  5 and  12 

See the relevant  recital  of the  proposed  regulation. 

6.  Point  4 

For  the  purposes  of  calculating  the  value  of  the  ecu  in  a  national  currency,  the  new 
Article  18  breaks  with  the  present  single  system  for  all  customs  legislation,  instead 
distinguishing  between  the  application  of  the  customs  tariff  (paragraph  1)  and  that  of 
other  customs  legislation  (paragraph  2).  The  present  system  based  on  the  annual 
adjustment  of the value  of the  ecu  in national  currencies  is retained  only  for  non-tariff 
purposes  and  simplified  by  the  deletion  of  the  safeguard  clause  (the  current 
Article  18(2)). In the case of the tariff  (the proposed  paragraph  I), however, keeping the 
system  of the annual  rate would  lead to the diversion  of considerable volumes of trade. 

In  order  to  maintain  a  single  conversion  system  for  all  tariff-related  purposes 
(agricultural  and non-agricultural  products alike), the Commission  is proposing  - rather 
than  the  application  of the  agricultural  conversion  rate to that  part  of the tariff  dealing 
with agriculture  - the application  of the ecu (budget) rate in all tariff  cases by means of 
a  conversion  rate  fixed  on  a  monthly  basis  and  coupled  with  a  safeguard  mechanism 
(the  second  subparagraph  of  paragraph  I ). 

The proposed  paragraph  3 has been designed  to provide an overall  solution to rounding 
off  sums  obtained  by  the  conversion  of  the  ecu  into  national  currencies  and  the 
stabilization  of  such  sums  in  the  event  of  rates  changing.  This  solution  will  permit 
the  abolition  of  the  sectoral  rules  governing  customs  value  and  duty 
reliefs 
(see Article  179(2) of the Code implementing provisions and Article  118 of the proposal 
for  a Council  Regulation  on  reliefs  - COM(94) 232  final). 

7.  Point  6 

This  updates  the  reference 
Uruguay  Round. 

8.  Points  8 and 20 

to  the  GATT  Agreements  that  came  out  of  the 

See  Article  66  deals  only  with  the  most  common  case  of  invalidation  of  a  customs 
declaration,  but  there  are  others  (eg  Article  250(2)  of  the  implementing  provisions). 
Invalidation  should  always  lead  to the extinction  of the customs  debt.  The reference  to 
Article  66  should  therefore  be  deleted. 

9.  Point  7 

The  proposed  amendment  extends  the  facilities  provided  for  in  Article  42,  after 
presentation  to customs, to goods that  have moved  under  a transit  procedure. 

10.  Points  10 and  14 

See the recital  of the proposed  Regulation. 

11.  Point  11 

Article  112(3)  concerns  type  D  customs  warehouses.  It  has  become  apparent  that 
Article  25  of Regulation  (EEC)  No 2503/88  on  customs warehouses  was  incompletely 
incorporated  into the Code in  1992. In its present form,  Article  112(3) of the Code goes 
too far,  accepting  as it does the application,  on release for  free  circulation,  of the rates 
of duty  applicable when  goods are placed  under the procedure, thus enabling goods 
to escape, for example, anti-dumping duties imposed after goods have been placed under 
the procedure.  Conversely,  no provision  has been  made for  the declarant  to request the 
application  of the  rules  of  assessment  relating  to the goods  at  the  time of  release  for 
free circulation. The new paragraph 3 reintroduces these rules into Community customs 
legislation. 

12.  Point  13 

Article  128  on  the  inward-processing  procedure  -  drawback  system  -  is  amended  to 
accord  goods  in  the  unaltered  state  the  same treatment  under  the  drawback  system  as 
they  would  enjoy  under the  suspension  system. 

13.  Point  15 

The  amendment  would  make it  possible to provide  in the implementing  provisions  for 
any  simplification  of formalities  that  may be deemed  necessary  (e.g. transhipment  in a 
free  zone). 

14.  Points  16.  18 and  19 

These  amendments  are  aimed  at  improving  both  the  consistency  of  the  system  for 
collecting  import  or export  duties and the efficiency  of its working. 

(a)  Article  212a 

The  provisions  on  customs  relief  are  designed  to  derogate  from  the  protective 
system  of  the  customs  tariff  of  the  European  Communities  in  specific  situations 
where  non-Community  goods  are  imported  into the  Community.  The  granting  of 
favourable  treatment  may  sometimes  be  linked  to  specific  conditions  applicable 
whenever  a  customs  debt  is  incurred,  but  should  not  depend  on  how  that  debt  is 
incurred,  be  it  by  release  for  free  circulation  (Article  201)  or  by  an  irregularity 
(Articles  202  to  205).  The  same  principle  should  apply  to  the  incurrence  of  a 
customs debt  on exportation  (Articles  209 to 211). 

The  Customs  Code  and  the implementing  provisions  do not  deal  clearly  with  this 
issue. 

Where, for  example,  the driver  of a removal  lorry  entering  the  Community  under 
the  TIR  arrangements  fails  to  present  the  goods  to  customs,  unloading  the  lorry 
instead, it would  seem fair,  in spite of the irregularity committed under Article 203, 
to accord the relief  for the removal  goods, provided  all other conditions have been 
satisfied. 

A fine,  for  instance,  may  be a suitable  punishment  for  the  irregularity. 

(b)  Article 220(1).  second  subparagraph 

In  its  present  form,  Article  220(1)  makes the  subsequent  entry  in  the  accounts  of 
customs  duties  dependent  on,  among  other  things,  the  ability  of  customs  to 
determine  the amount  legally  due. 

Achieving  the  requisite  certainty  can  often  take  longer  than  the  period  laid  down 
in  Article  221(3),  especially  if  post-clearance  checks  involve  enquiries  in  several 
Member States and/or non-member countries with the Community  coordinating the 
various activities. There are cases where what has happened is clear. The time taken 
up by legal  discussions  at various  levels can,  however,  mean  that the  action  taken 
against irregularities overruns the three-year limit and comes to nothing.  This is not 
really  acceptable  from  the  standpoint  of  a  policy  to  combat  irregularities.  Even 
though  action  may  continue  in  the  event  of  an  act  giving  rise  to  criminal  court 
proceedings, the differences  between the periods laid  down in the national  statutes 
of  limitations  (see  second  sentence  of  Article  221(3))  make  it  difficult  to  deal 
homogenously  with  cases  at  Community  level. 

The proposed amendment to Article 220(1) is aimed at clarifying  the legal basis for 
customs administrations  so that duties may be entered  into the accounts before  the 
exact amount legally  due can be determined with full  certainty.  This will  make the 
uniform  application  of  Community  legislation  more  efficient. 

In  order  to  avoid  undue  prejudice  to  the  declarants'  legal  position,  provision  will 
have  to be  made  to  ensure  that  communication  of the  amount  legally  due  -which 
naturally  remains open to  appeal  under Article 243 - does not  automatically  entail 
immediate payment  of that  sum  (see (c) below). 

(c)  The  proposed  Article  222(2)  reworks  the  current  provision,  amending  it  in 

two ways. 

First,  it  completes  the  measure  described  in  (b)  above  by  including  the  case  of 
subsequent entry  in the accounts among the conditions that may  lead to suspension 
of the debtor's  obligation  to pay  duty. 

Secondly, the reference to Article 237 is replaced, in the second indent, by one to 
Article 236.  It makes no sense to cite Article  237  in this context because there is 
no  question  of  remission  here.  The  second  subparagraph  of  Article  236(1) 
concerning remission does, however, tie in with the proposed Article 222(2).  The 
number 237  should therefore be replaced by 236. 

15.  Point 21 

With regard to the twenty-sixth  indent of  Article 251(1),  see the penultimate recital  of 
the proposal  for a Regulation. 

16.  Article 2 

See the recital  of the proposed Regulation. 

Proposal  for  a 
EUROPEAN  PARLIAMENT  AND COUNCIL  REGULATION  (EC) 
amending  Council  Regulation  (EEC) No  2913/92 
establishing  the Community  Customs  Code 

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  establishing  the  European  Community,  and  in  particular 
Articles 28,  100a and  113 thereof, 

Having  regard  to the  proposal  from  the Commission(1), 

Having  regard  to the  opinion  of the Economic  and  Social  Committee(2), 

Acting  in  accordance with  the  procedure  referred  to  in  Article  189b of the  Treaty, 

Whereas  Council  Regulation  (EEC)  No  2913/92  of  12  October  1992  establishing  the 
Community  Customs  Code(3),  as  amended  by  the  Act  of  Accession  of  Austria,  Finland  and 
Sweden,  stipulates  that  the  customs  territory  of  the  Community  also  includes  the 
Aland  islands, provided a declaration is made in accordance with Article 227(5) of the Treaty; 
whereas  the  wording  of  the  Code  should  be  made  clearer  in  view  of  the  fact  that  the 
abovementioned  condition  has  been  satisfied  and  the  islands  in  question  form  part  of  the 
Republic  of  Finland; 

Whereas the interim Agreement on trade and customs union between the European Economic 
Community  and  the Republic  of  San  Marino(4) of  27 November  1992  defines  the  territories 
to  which  that  Agreement  applies;  whereas  the  territory  of  San  Marino  cannot  therefore  be 
considered  part  of the Community's  customs  territory; 

Whereas  the Uruguay  Round  Agreement  involves the  abolition  of agricultural  levies; 

Whereas  measures  are  needed  to  ensure  that  goods  obtained  from  non-Community  goods 
placed  under  a  suspensive  arrangement  in  no  circumstances  enter  the  Community  economy 
without import duties being paid, even if they  have acquired  Community  origin; whereas the 
definition  of  Community  goods  must  be  altered  accordingly;  whereas  such  goods  must  be 
subject  to  the  same  suspensive  arrangements  as  the  goods  from  which  they  have  been 
obtained; 

Whereas the Uruguay Round  Agreement on rules of origin  requires the contracting parties to 
issue  assessments  of the  origin  of  goods to  any  person  with  a justifiable  cause; 

(i) 

(2) 

(3) 

(4) 

O J N oL 
O J N oL 
O J N oL  302,  19.10.1992,  p.  1. 
O J N oL  359,  9.12.1992,  p.  14. 

Whereas  a  number  of  products  are  subject  to  import  duties  fixed  in  ecus;  whereas  the 
conversion  of  such  duties  into  national  currencies  has  to  be  made  faster  to  prevent  the 
diversion  of trade; 

Whereas in  other cases where  customs  legislation  fixes  amounts in ecus,  the conversion  of 
such amounts into national  currencies needs to be made more flexible; 

Whereas in order to prepare for customs formalities, traders have to be able to examine goods 
not only in the case of direct importation, but also when an external transit procedure comes 
to an end; 

Whereas, by Council  Decision  93/329/EEC(5) of  15 March  1993, the Community ratified the 
Convention  on  Temporary  Admission  negotiated  under  the  auspices  of  the  Customs 
Cooperation  Council  and  agreed  at  Istanbul  on  26  June  1990,  and  approved  its 
annexes;whereas  the  ATA  carnet  may  henceforth  also  be  used  on  the  basis  of  that 
Convention; 

Whereas,  under the  inward-processing  procedure  in  the  form  of  the  drawback  system,  the 
possibility  of  drawback  should in certain  cases be extended to goods in the unaltered state; 
whereas,  where  import  duties  have  been  refunded  under the  drawback  system,  subsequent 
release for free circulation should nevertheless remain possible without special authorization, 
as is the case under the suspension  system; 

Whereas notice of the re-export of goods previously  imported into the Community's customs 
territory  is not considered  necessary  in all cases; 

Whereas where Community legislation provides for relief from import or export duties, such 
relief  must be applicable  in  all  cases,  regardless  of  the  circumstances  in which  the  debt  is 
incurred; whereas,  in these circumstances,  the application  of the normal  rate of  duty  seems 
an inappropriate  sanction in the event of  a failure to comply  with the rules; 

Whereas in  some  cases there is  a danger that post-clearance  recovery  proceedings may  fall 
victim  to  the  three-year  time-limit  because  the  exact  amount  legally  due  cannot  yet  be 
determined exactly; whereas it must be possible in such circumstances to enter in the accounts 
the amount probably  due before  expiry  of the time-limit; 

Whereas the cases in which the debtor's obligation to pay the duties is suspended should be 
defined  more clearly; 

Whereas  a customs  debt  must  be  quashed  whenever  a  customs  declaration  is  invalidated; 
whereas  such  cases  are not  limited  to those  provided  for  in  Article  66  of  the  Community 
Customs Code; 

Whereas Article 3(3)(b) of Council  Regulation (EEC) No 2726/90 of  17 September  1990 on 
Community  transit(6) has ceased to have any meaning; 

(5)  OJNoL  130, 27.5.1993,  p. 1 
(6)  OJNoL  262, 26.9.1990,  p. 1. 

Whereas certain provisions relating to Council Regulation (EEC) No 3925/91 of 19 December 
1991 concerning the elimination  of controls and formalities  applicable to the cabin and hold 
baggage of persons taking  an intra-Community  flight  and the baggage of persons making an 
intra-Community  sea  crossing(7),  have  been  included  in  Commission  Regulation  (EEC) 
No 2454/93(8); whereas the provisions of Regulation No 3925/91 duplicate the implementing 
provisions  of the  Customs  Code  and  should  therefore  be  deleted, 

HAVE  ADOPTED  THIS  REGULATION: 

Article 1 

Regulation  (EEC) No  2913/92  is amended  as follows:  • 

1.  Article  3 is amended  as  follows: 

(a)  Paragraph  1 is amended  as  follows: 

the fifth  indent  is replaced  by  the  following: 

"- 

the  territory  of  the French  Republic,  except  the  overseas territories  and 
Saint-Pierre  and  Miquelon  and Mayotte," 

the thirteenth  indent  is replaced  by  the following  : 

"- 

the territory  of the Republic  of  Finland," 

(b)  Paragraph  2 is replaced  by the  following: 

"2.  Although  situated outside the territory  of the French Republic, the territory of 
the  Principality  of  Monaco  as  defined  in  the  Customs Convention  signed  in 
Paris on  18 May  1963 shall, by virtue of that Convention, be considered to be 
part  of  the  customs  territory  of  the  Community  {Journal  Officiel  of 
27  September  1963, p. 8679)." 

2.  Article 4 is amended  as  follows: 

(a)  The final  part  of  point  5 is replaced  by the  following: 

,  this  term  covers  inter  alia  binding  information  within  the  meaning  of 

" 
Article  12." 

(7) 

(8) 

O J N oL  374,  31.12.1991, p. 4. 
O J N oL  253,  11.10.1993, p.  1. 

(b)  The first  indent  of  point  7 is replaced  by the following  : 

"-  wholly  obtained  in  the  customs  territory  of  the  Community  under  the 
conditions referred  to in Article 23 and not incorporating goods imported  from 
countries  or  territories  not  forming  part  of  the  customs  territory  of  the 
Community,  unless  the  goods  are  obtained  from  goods  placed  under  a 
suspensive  arrangement;" 

(c)  In  the  second  indent  of  point  10,  the  words  "agricultural  levies  and  other"  are 

deleted; 

(d)  In  the  second  indent  of  point  11,  the  words  "agricultural  levies  and  other"  are 

deleted. 

3.  Article  12 is replaced  by  the  following: 

"Article  12 

1.  The  customs  authorities  shall  issue binding  tariff  or  origin  information  on  written 

request,  acting  in  accordance  with  the committee  procedure. 

2.  Binding tariff  or  origin  information  shall  be binding on the customs authorities as 
against  the  holder  of  the  information  only  in  respect  of  the tariff  classification  or 
determination  of the origin  of goods. 

Binding tariff or origin information  shall be binding on the customs authorities only 
for  goods on which  customs formalities  are completed,  in the case of origin  in the 
framework  of  point  (b) of  Article 22  and  of  Article 27, after  the date on which  it 
was issued  by  them. 

3.  The holder  of  such  information  must  be able to prove: 

for tariff purposes: that the goods declared correspond in every respect to those 
described  in the  information; 

for  origin  purposes:  that  the  goods  concerned  and  the  circumstances 
determining the acquisition  of origin  correspond  in every respect to the goods 
and  the circumstances  described  in the  information. 

4.  Binding information  shall be valid for a period of six years in the case of tariffs  and 
three years in the case of origin from  the date of issue. By way of derogation  from 
Article  8,  it  shall  be  annulled  where  it  is  based  on  inaccurate  or  incomplete 
information  from  the  applicant. 

10 

5.  Binding  information  shall  cease to be valid: 

A. 

in the case  of tariff  information: 

(a)  where a regulation is adopted  and the information  no longer conforms to 

the law laid  down  thereby; 

(b)  where  it  is  no  longer  compatible  with  the  interpretation  of  one  of  the 

nomenclatures  referred  to in  Article  20(6) 

at  Community  level,  by  reason  of  amendments  to  the  combined 
nomenclature or a judgment of the Court of Justice of the European 
Communities, 

at  international  level,  by  reason  of  a  classification  opinion  or  an 
amendment  of  the  explanatory  notes  to  the  Nomenclature  of  the 
Harmonized  Commodity  Description  and  Coding  System  adopted 
by  the Customs  Cooperation  Council; 

(c)  where  it  is  revoked  or  amended  in  accordance  with  Article  9,  provided 

the revocation  or amendment  is notified  to the  holder. 

The  date  on  which  binding  information  ceases to be  valid  for  the  cases 
cited  in (a)  and  (b) shall  be the date of publication  of the said  measures 
or,  in  the  case  of  international  measures,  the  date  of  the  Commission 
communication,  in  the  "C"  series  of  the  Official  Journal  of  the 
European  Communities; 

B. 

in the  case of  origin  information: 

(a)  where  a  regulation  is  adopted,  or  an  agreement  is  concluded  by  the 
Community,  and  the  information  no  longer  conforms  to  the  law  laid 
down  thereby; 

(b)  where it  is no longer  compatible, 

at  Community  level,  with  the  explanatory  notes  and  opinions 
adopted  for  the  purposes  of  interpreting  the  rules,  or  with  a 
judgment  of the Court  of Justice  of the European  Communities, 

at  international  level,  with  the  Agreement  on  Rules  of  Origin 
established  in the WTO or with the explanatory  notes or an origin 
opinion  adopted  for  the interpretation  of that  Agreement; 

11 

(c)  where  it is revoked or amended  in accordance with Article  9,  provided 

the holder has been informed  in advance. 

The  date  on  which  the  binding  information  ceases  to  be  valid  for  the 
cases  cited  in  (a)  and  (b)  shall  be  the  date  indicated  when  the 
abovementioned  measures are published  or,  in the case of  international 
measures,  the  date  shown  in  the  Commission  communication  in  the 
"C" series of the Official  Journal  of the European Communities; 

6.  The holder of binding information which ceases to be valid pursuant to paragraph 
5  A(b)  or  (c)  or  B(b)  or  (c)  may  still  use  that  information  for  a  period  of  six 
months  from  the  date  of  publication  or  notification,  provided  that  he  concluded 
binding contracts for the purchase or sale of the goods in question, on the basis of 
the binding information, before that measure was adopted. However, in the case of 
products for which an import, export or advance-fixing certificate is submitted when 
customs  formalities  are  carried  out,  the  period  of  six  months  is  replaced  by  the 
period of validity  of the certificate. 

In  the  case  of  paragraph  5  A(a)  and B(a),  the  regulation  or  agreement  may  lay 
down a period within which the first  subparagraph shall apply. 

7.  The classification or determination of origin in binding information may be applied, 

on the conditions laid down in paragraph 6,  only  for the purpose  of: 

determining import or export duties; 

calculating  export  refunds  and  any  other  amounts  granted  for  imports  or 
exports as part of the common  agricultural  policy; 

using import, export or advance-fixing  certificates  which are submitted when 
formalities are carried out for acceptance of the customs declaration concerning 
the goods in question, provided that such certificates were issued on the basis 
of the information  concerned. 

In addition,  in exceptional  cases,  where the smooth operation of the arrangements 
laid  down  under the  common  agricultural  policy  may  be jeopardized,  it  may  be 
decided to derogate from paragraph 6, in accordance with the procedure laid down 
in  Article 38  of  Council  Regulation  (EEC)  No  136/66/EEC*  and  in  the 
corresponding Articles in other regulations on the common organization of markets. 

*  OJ No  172, 30.9.1966,  p. 3025/66." 

12 

4.  Article  18 is replaced  by  the  following: 

"Article  18 

1.  The  value  of  the  ecu  in  national  currencies  to  be  applied  for  the  purposes  of 
determining  the tariff  classification  of goods and import duties shall  be fixed  once 
a  month.  The  rates  to be  used  for  this  conversion  shall  be  those  published  in  the 
Official  Journal  of the European  Communities  on the penultimate working  day  of 
the  month.  Those  rates  shall  apply  throughout  the following  month. 

However,  where the rate  applicable  at the  start  of the month  differs  by  more than 
5%  from  that  published  on  the  penultimate  working  day  before  the  15th  of  that 
same month, the latter  rate  shall  apply  from  the  15th until the end of the month in 
question. 

2.  The value of the ecu  in national  currencies to be applied  within  the framework  of 
customs  legislation  in  cases  other  than  those  referred  to  in  paragraph  1 shall  be 
fixed once a year.  The rates to be used for  this conversion  shall be those published 
in the  Official  Journal  of the  European  Communities  on  the  first  working  day  of 
October, with effect  from  1  January of the following year. If no rate is available for 
a  particular  national  currency,  the  rate  applicable  to  that  currency  shall  be  that 
obtaining  on the last day  for  which  a rate was published  in the Official  Journal  of 
the European  Communities. 

3.  The  customs  authorities  may  round  up  or  down  the  sum  resulting  from  the 
conversion  into  their  national  currency  of  an  amount  fixed  in  ecus  for  purposes 
other than determining  the tariff  classification  of goods or import or export duties. 

The rounded-off  amount  may  not  differ  from  the original  sum by  more than  5%. 

The customs authorities may retain unchanged the national-currency  value of a sum 
fixed  in ecus if,  at the time  of the annual  adjustment  provided  for  in paragraph  2, 
the conversion  of that  sum,  prior to the abovementioned  rounding-off,  results in a 
change of less than  5% in the national-currency  value or a reduction  in that value." 

5. 

In  the  second  indent  of  point  (c)  of  Article  20(3),  the  words  "agricultural  levies  and 
other"  are  deleted. 

6.  Article  31(1) is amended  as  follows: 

(a) 

the words  "of  1994" are  added  at the  end  of the first  indent; 

(b) 

the words  "of  1994" are added  at the  end  of the  second  indent. 

7. 

In  Article  55, the figure  "43" is replaced  by  "42". 

8. 

In  point  (a) of  Article  83, the words  "in accordance  with  Article  66" are  deleted. 

13 

9.  The following  Article  87a is inserted: 

"Article 87a 

Any products or goods obtained from goods placed under a suspensive arrangement shall 
be considered to have been placed under the same arrangement." 

10.  In point (c)  of  Article 92(2), the words "(ATA Convention)" are deleted. 

11.  Article  112(3) is replaced by the following: 

"3.  Where, in accordance with Article 76, import goods are released for free circulation 
without  being  presented  to  customs  and  before  the  corresponding  declaration  is 
lodged,  the  type,  customs  value  and  quantity  to  be  taken  into  account  for  the 
purposes of Article 214 shall be those applicable when the goods were placed under 
the customs-warehousing procedure. 

The  first  subparagraph  shall  apply  provided  the  rules  of  assessment  in  question 
were ascertained  or  accepted  at the  time  when  the  goods  were  placed  under the 
customs-warehousing  procedure,  unless  the  declarant  requests  application  of  the 
rules  of  assessment  relating  to  the  goods  at  the  time  when  the  customs  debt  is 
incurred. 

The first subparagraph shall apply without prejudice to a post-clearance examination 
within the meaning of  Article 78." 

12.  In the third indent  of  Article  124(1),  the words  "an agricultural  levy  or any  other" are 

replaced by "an". 

13.  Article  128 is amended as follows: 

(a)  Paragraphs  1 and 2 are replaced by the following: 

" 1.  The holder of  the authorization  may  ask  for the import  duty  to be repaid or 

remitted where he can establish to the satisfaction  of the customs  authorities 
that import goods released for free circulation under the drawback system in 
the form  of compensating  products or goods in the unaltered  state have been 
either: 

exported, or 

placed,  with  a  view  to  being  subsequently  re-exported,  under  the 
Community  transit  procedure,  the  customs-warehousing  procedure,  the 
temporary  importation  procedure  or  the  inward-processing  procedure 
(suspension  system), or in a free zone or free warehouse, 

provided all conditions for use of the procedure have otherwise been stisfied. 

14 

2.  For  the  purposes  of  being  assigned  a  customs-approved  treatment  or  use 
referred  to  in  the  second  indent  of  paragraph  1,  compensating  products  or 
goods in the unaltered  state shall be considered to be non-Community goods." 

(b)  Paragraph  4 is replaced  by the  following: 

"4.  Without prejudice to point (b) of Article  122, where compensating products or 
goods in the unaltered  state placed under a customs procedure or in a free zone 
or  free  warehouse  in  accordance  with  paragraph  1  are  released  for  free 
circulation, the amount of import duties repaid or remitted  shall be considered 
to constitute the  amount  of the  customs debt." 

14.  In  point  (c) of  Article  163(2), the words  "(ATA  Convention)"  are  deleted. 

15.  The following  words  are inserted  at the beginning  of  Article  182(3): 

"Save in  cases determined  in  accordance  with  the committee  procedure,  ..." 

16.  The  following  Article 212a  is  inserted: 

"Article  212a 

Where the customs rules provide relief from  import or export duties such relief shall also 
apply  in  cases  where  a  customs  debt  is  incurred  pursuant  to  Articles  202  to  205,  210 
or 211  where  the  declarant  produces  evidence  that  the  other  conditions  for  the 
application  of relief  have been  satisfied." 

17.  Point  (b) of the  second  subparagraph  of Article  217(1)  is replaced  by the  following: 

"(b)  where  the  amount  of  duty  legally  due  exceeds  that  determined  on  the  basis  of 

binding  information." 

18.  The following  subparagraph  is added  to Article 220(1): 

"Where the  checks  carried  out by  the customs  authorities  are  capable  of  leading to  the 
detection of a customs debt or an amount of duty higher than that already entered  in the 
accounts,  without the authorities being  able to determine the exact  amount  legally  due, 
the authorities shall enter in the accounts the amount that may eventually be payable on 
the  goods,  allowing  enough  time  for  that  amount  to  be  communicated  to  the  debtor 
before  the  expiry  of the  period  laid  down  in  Article  221(3) " 

15 

19.  Article  222(2)  is replaced  by  the  following: 

"2.  Provision may be made in accordance with the committee procedure for the debtor's 
obligation  to pay  duty  to be  suspended  in  certain  cases and  on certain  conditions: 

in the cases provided  for  in the  second  indent  of  Article 220(1), 

or 

or 

where  an  application  for  remission  of  duty  is  lodged  in  accordance  with 
Articles 236, 238 or 239, 

where goods are  seized with  a view to subsequent  confiscation  in  accordance 
with  the  second  indent  of  point  (c)  of  Article  233  or  with  point  (d)  of 
Article 233." 

20.  In the first  indent of point  (c) of Article 233, the words "in accordance with Article 66" 

are  deleted. 

21.  In  the twenty-sixth  indent  of  Article  251(1) the  words  "except  for  Article  3(3)(b)"  are 

deleted. 

Article 2 

Points  1, 2, 4, 6 and  7 of Article 2 and Articles  3, 4 and  5 of Regulation  (EEC) No 3925/91 
are  deleted. 

This Regulation  shall  enter  into force  on  1 July  1996. 

Article 3 

This Regulation  shall be binding in its entirety  and directly  applicable in all Member  States. 

Pone  at Brussels, 

For the European  Parliament 
The President 

For the Council 
The President 

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ISSN 0254-1475 

COM(95) 335 final 

DOCUMENTS 

EN 

02 

Catalogue number  :  CB-CO-95-368-EN-C 

ISBN92-77-91548-X 

Office for Official Publications of the European Communities 

L-2985 Luxembourg 

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