Opinion of the Economic and Social Committee on the ' Proposal for a European Parliament and Council Regulation (EC) amending Council Regulation (EEC) No 2913/92 establishing the Community Customs Code'
Date: 1996-03-27
Institutions: European Economic and Social Committee
Subjects: EU law, customs duties, customs regulations, customs territory (EU), customs union













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51996AC0409

Opinion of the Economic and Social Committee on the ' Proposal for a European Parliament and Council Regulation (EC) amending Council Regulation (EEC) No 2913/92 establishing the Community Customs Code'  


Official Journal C 174 , 17/06/1996 P. 0014 





Opinion of the Economic and Social Committee on the  'Proposal for a European Parliament and Council Regulation (EC) amending Council Regulation (EEC)  No  2913/92 establishing the Community Customs Code` ()(96/C 174/04)On 15  September 1995,  the Council decided to consult the Economic and Social Committee, under Article  100a of the Treaty  establishing the European Community, on the above-mentioned proposal. The Section for Industry, Commerce, Crafts and Services, which was responsible for preparing the  Committee's work on the subject, adopted its Opinion on 8  March 1996. The Rapporteur was Mrs  Sigmund. At its 334th Plenary Session of 27 and 28  March 1996 (meeting of 27  March 1996), the Economic and  Social Committee adopted the following Opinion by 56 votes with 3 abstentions. 1. Introduction1.1. The Commission proposal takes account of the results of the Uruguay  Round by amending the Customs Code to reflect the obligations entered into within the Uruguay Round  framework. Adjustments are also proposed in the light of practical experience gained over the past  few years (simplification of formalities, measures promoting the more effective use of customs  instruments, etc.)The proposal as a whole takes account of both political and economic  requirements. The proposed Commission amendment relates to the Customs Code, a set of rules drawn up to  consolidate the customs provisions contained in a variety of Directives and Regulations. The  Customs Code made the single market a reality in relation to customs. This uniform European customs  legislation marks an important step on the road towards completion of the single market. 1.2. The Committee welcomes the Commission's proposal, subject to the following observations: 2. Specific comments2.1. Article  1(3) (concerning Article  12, Customs Code)2.1.1. Article  12  of the Customs Code deals with customs authority information, binding both on the economic operator  and on the authorities, regarding the customs tariff classification of goods. Binding information  on the origin of goods is now also to be introduced. This complies with the WTO/WCO () Agreement,  which provides for the world-wide harmonization of rules of origin and the introduction of binding  information on origin. The content and to some extent the wording of the new provisions are to a  great extent laid down in the WTO/WCO Agreement. 2.1.2. Binding information on origin communicated to an economic operator by the customs authority  of an EU Member State must be communicated to the other Member States and is binding on their  customs authorities in similar cases. Divergences will be dealt with at Community level. 2.1.3. This rule provides economic operators with a degree of security, particularly at the project  planning stage. On the other hand, it places full responsibility and the burden of proof on the  applicant, who is required to provide the customs authority with full and accurate information  needed for assessing the origin of goods. 2.1.4. The Economic and Social Committee feels that the introduction of binding information on  origin under the terms of the WTO Agreement is a first step towards greater legal certainty for  economic operators. The fact that the basic rules governing binding information will in future apply not only to tariff  information but also to information on origin is, the Committee feels, a significant regulatory  step which will benefit all citizens. 2.1.5. The Committee hopes that still greater certainty will be achieved when the work on the  worldwide harmonization of rules of origin is complete, thus also improving the opportunities for  the settlement of disputes at WTO/WCO level. 2.2. Article  1(4) (concerning Article  18, Customs Code)2.2.1. The rate of exchange used to  convert ECU amounts into the national currencies for the purposes of all customs regulations  (customs tariff, exemptions, other ceilings, etc.) has hitherto had to be adjusted annually. The  amendment to Article  18 proposed by the Commission breaks with this single system, in that it  provides for monthly adjustment for the application of the customs tariff (i.e. the rates of  customs duty) and annual adjustment for the application of all other customs regulations. Thus for  goods in respect of which the Common Customs Tariff specifies a rate of duty expressed as an ECU  amount per unit, the rate of duty may be adjusted monthly. 2.2.2. The objective here would appear to be to combat diversion of trade flows, particularly in  agricultural products, which could result from exchange rate fluctuations in the course of a year. 2.2.3. This provision could place an additional administrative burden on some economic operators,  as they might have to make monthly adjustments. 2.2.4. To alleviate the burden on these economic operators, the Committee proposes that the monthly  adjustment of the rate of exchange be carried out using the same system (and the same technical  means) as used in the conversion of rates of customs duty expressed as ecu amounts, which already  has to be done in any case. 2.3. Article  1(11) (concerning Article  112(3), Customs Code)2.3.1. Where goods are released for  free circulation without being presented to customs, the rules of assessment for duty due depend,  at the moment, on the time at which the goods were warehoused. The new provisions allow economic operators to opt between the rules of assessment applicable when  the goods were warehoused and those valid when they were released. 2.3.2. The rate of customs duty is not covered by this option and continues to be determined by the  time the goods leave the warehouse. The Committee welcomes this provision from a general economic point of view. It would certainly  seem more appropriate to take as the point of reference the moment at which the goods enter into  the economy and begin to influence the economic structure. (This applies particularly to  anti-dumping duties.)2.4. Article  1(16) (concerning Article  212A, Customs Code)2.4.1. The  Customs Code makes no provision for customs relief in cases where goods have not been properly  released for free circulation. This stringent provision means, for example, that anyone ignorant of  or unfamiliar with customs regulations might, under certain circumstances, forfeit any claim to  preferential treatment (e.g. if personal property were not properly declared). 2.4.2. The Commission has taken account of this; the proposed new rules create an objective right  to claim relief from customs duties. The Committee supports these measures for the protection of citizens acting in good faith, and  points out that infringements are in any case punishable under national law. 2.5. Article  1(18) (concerning Article  220(1), Customs Code)2.5.1. The new rules will for the  first time allow the customs authority to enter estimates of duty into the accounts and communicate  them to the debtor. This enables customs authorities to prevent the liability for customs debts  expiring simply because the exact amount owed cannot be calculated in time. 2.5.2. This measure is to be welcomed in principle as a way of combating fraud. 2.5.3. However, it seems untenable from the economic operator's point of view that there should be  no final expiry date on customs debts. The Committee feels that there must be a time limit on the  risk of being confronted with demands for payment of debt arrears. The Committee feels that economic operators would be unacceptably restricted in their  entrepreneurial activities if, at virtually any point in the future, they could be faced with  demands for payment of arrears of duty on imports from long ago. 2.5.4. The Committee therefore proposes that the validity of estimates of duty payable communicated  to economic operators be limited to a reasonable period. 3. Conclusions3.1. In connection with this Opinion, the Committee refers to its Opinion of 14   September 1995 () on Customs 2000 and stresses the major importance of uniform application of the  Customs Code in the Member States. Only through uniform interpretation and harmonized administrative procedures will provisions  intended to give economic operators greater certainty and to simplify various economic processes  bear fruit. Done at Brussels, 28  March 1996. The Presidentof the Economic and Social CommitteeCarlos FERRER() OJ No C  260, 5. 10. 1995, p.  8.  () WTO - World Trade Organization; WCO - World Customs Organization.  () OJ No C 301, 13. 11. 1995.