Amendment to the Proposal for a COUNCIL REGULATION (EC) setting out the cases where relief from import duties or export duties shall be granted
Date: 1996-05-06
Institutions: European Commission
Subjects: exemption from customs duties, export tax, import tax, teaching materials, work of art

COMMISSION OF THE EUROPEAN  COMMUNITIES 

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Brussels,  06.05.19% 
COM(96)  165  final 

94/0140  (CNS) 

Amendment to the Proposal  for a 

COUNCIL REGULATION (EC) 

setting out the cases where relief from import duties 

or export duties shall be granted 

(presented  by  the Commission  pursuant  to  Article  189  a (2) 
of  the  EC-Treaty) 

EXPLANATORY  MEMORANDUM 

Following the opinion expressed by the European Parliament during the June  1995  session 

on the  proposal  for  a Regulation  setting  out  the cases where  relief from  import  duties or 

export  duties  shall  be  granted^),  the  Commission  considers  it  appropriate  to  amend  its 

proposal in accordance with Article  189a of the Treaty. 

The reasons for the changes proposed are as follows: 

•  Points  1 and 4:  It is  important  to combat  fraud  and  evasion.  The review  will  evaluate 

the cost of reliefs and help to ensure that the reliefs are not being abused. 

•  Points  2.  5  and  6:  These  are  intended  to  clarify  the  presentation  of  the  Regulation 

without  changing  its  content.  On the  one  hand,  some  of the  provisions  of  the  Annex 

are incorporated into the body of the Regulation; and on the other hand, TARIC codes 

are introduced into the Annex. 

•  Point  3: In  the  Single  Market,  persons  claiming  relief must  be  able  to  declare  goods 

for  free  circulation  at whatever  external  border post  in the Community  they  wish  and 

not  have  to  take  them  under  customs  supervision  to  the  Member  State  of  final 

destination  to  be  declared  there.  However,  at  the  same  time  it  is  also  essential  to 

ensure a proper flow  of information  between  the customs  authorities where the  goods 

are  declared  and  those  of  the  Member  Slate  where  the  goods  are  to  be  used,  which 

will be responsible for ensuring that the terms of the relief are complied with. 

The  amendments  proposed  by Parliament  concerning  perfumes  and  sparkling  wines  have 

not  been  taken  into  account.  The  proposed  amendment  concerning  perfumes  was  not 

accepted  because  there  are  now  no  exciseable  products  used  in  the  manufacture  of 

perfumes.  The  proposed  amendment  concerning  sparkling  wines  was  not  accepted 

because  they  are  treated  differently  to  still  wines  for  excise  purposes  in  a  number  of 

Member  States  and  in  existing  Community  excise  law,  notably  Council  Directive 

92/83/EEC. 

0) 

COM (94) 232 final.  OJNoC  197,  19.7.1994, p. 1. 

Amendment to the Proposal for a Council Regulation (EO 
setting out the cases where relief from- import duties 
or e\pmt  duties shaft be granftnl*1* 

The Commrssibifs proposal is amended as follows: 

1. 

After the seventh "whereas*, a new "whereas" is inserted: 

"Whereas vigorous  action  must  be taken  against  irregularities  and fraud  on the 
system of reliefs on the basis of the rules currently in force;" 

2. 

Article 42 is replaced by: 

" 1.  Collectors'  pieces  and  works  of  art,  not  intended  for  sale  imported  by 
galleries,  museums  and  other  institutions  approved  by  the  customs 
authorities of the Member States shall be admitted free of import duties. 

2. 

(a) 

(b) 

Holograms  for  laser  projection,  multi-media  kits  and  materials  for 
programmed 
instructions  (including  materials  in  kit  form  with  the 
corresponding  printed  materials) which are of an educational,  scientific  or 
cultural  nature  as  well  as  the  educational,  scientific  and  cultural  articles 
listed in Annex II shall be admitted free of import duties provided: 
they are produced  by the United Nations or any of its specialized agencies, 
whoever  the  consignee  and  whatever  the  intended  use  of  such  materials 
may be, or 
they are intended: 
(i) 

for  public  educational,  scientific  or  cultural  establishments  or 
organizations or 
for  any  organization 
television 
organizations),  institution  or  association  approved  by  the  customs 
authorities of the Member State to receive such articles duty-free." 

(including  broadcasting  and 

(ii) 

0) 

COM(94) 232 final. OJ No. C  197,  19.7.1994, p. 1. 

3> 

3. 

Article  116 is replaced by: 

" 1. Where  relief from  import  duties  is dependent  upon  the  goods  being  put  to a 

particular use,  the  customs  authorities  shall  notify  the  customs  authorities  of 

the  Member  State  where  the  goods  are  to  be  used  so  as  to  enable  them  to 

check that the goods are put to the stated use. 

2.  Those  authorities  shall  take  all  the appropriate  measures to  ensure  that  these 

goods  are  not  to  be used  for  other  purposes  without  the  appropriate  import 

duties  being  paid,  unless  such  alternative  use  is  in  conformity  with  the 

conditions laid down by this Regulation. 

3.  The  necessary  provisions  for  implementing  paragraph  1  shall  be  adopted 

under the procedure laid down  in Article 249 of the Code." 

A new Article  118a is inserted: 

"Within  three  years  of  the  date  of  entry  into  force  of  this  Regulation,  the 

Commission  shall  forward  to  Parliament  and  the  Council  a  report  including  an 

estimate of the cost of the reliefs covered by the Regulation. 

The report  shall also include an appraisal of the control  systems established by the 

Member States and, possibly,  recommendations in this area." 

Annex I is replaced by Annex I hereto. 

Annex II is replaced by Annex II hereto. 

<i 

ANNEX 1 

Educational,  scientific  and  cultural  articles  referred  to  in Article  41 

CN  code 

TARIC code 

Description 

3705 

3705  10 00 
3705  20 00 

10 
10 

10 
10 

3705  90  10 
3705  90 90 
4903 
4911 

4911  10 

4911  10  10 
4911  10 90 

10 
10 

4911  10  10 
4911  10 90 

491110  10 
4911  10 90 

20 
20 

30 
30 

Photographic  plates  and  film,  exposed  and 
developed,  other  than  cinematograph  film: 

Reproduction  films for  the production  of books 
Microfilms  of books, children's picture books and 
drawing  or  painting books, school  exercise  books 
(workbooks),  crossword-puzzle  books,  newspapers 
and  periodicals,  printed  documents  or reports of a 
non-commercial  character,  and  of loose  illustrations, 
printed  pages and reproduction  proofs  for  the 
production  of books 
Reproduction films for  the production  of books 
Reproduction films for  the production  of books 
Children's  picture,  drawing  or  colouring  books 
Other  printed  matter,  including  printed  pictures 
and  photographs: 

Trade advertising material,  commercial  catalogues 
and the like: 

Catalogues  of books and  publications, being  books 
and  publications offered  for  sale by publishers or 
booksellers  established  outside the customs  territory 
of the  Community 

Catalogues  of films, recording or other visual  and 
auditory materials of an educational,  scientific  or 
cultural  nature 

Posters for  the promotion  of tourism  and  tourist 
publications,  (brochures,  guidebooks,  timetables, 
pamphlets and  like publications),  whether  or  not 
illustrated,  including those published  by private 
concerns,  designed  to  encourage the public to  travel 
outside the customs territory  of the  Community, 
including microcopies  of such articles^) 

(!) 

The exemption shall not, however, apply to articles in which the advertising covers more than 25 
% of the surface.  In the case of publications and posters for the promotion of tourism, this 
percentage applies only to commercial  publicity. 

<T 

4911  10  10 
4911  10 90 

40 
40 

Bibliographical  information  material for  distribution 
free  of charge*1) 

491199  00 

Other; 

491199  00 

10 

4911 99 00 

20 

4911 99 00 

30 

4911  99 00 
9023 

40 

Loose  illustrations,  printed  pages and  reproduction 
proofs  to be used  for  the production  of books, 
including microcopies of such articles*1) 

Microcopies of books, children's picture books  and 
drawing or painting books,  school  exercise  books 
(workbooks),  crossword  puzzle books,  newspapers 
and periodicals and of documents or reports of a non 
commercial  character*1) 

Publications designed  to.encourage the public to 
study outside the customs territory of the 
Community,  including microcopies of such 
publications*1) 

Meteorological  and  geophysical  diagrams 
Instruments,  apparatus  and  models, designed  for 
demontration  purposes  (for  example,  in  education 
or  exhibitions),  unsuitable  for  other  uses: 

9023  00 80 

Other: 

9023 00 80 

11 

Maps and charts in relief of interest  in scientific  fields 
such as geology,  zoology,  botany,  mineralogy, 
paleontology,  archaeology,  ethnology,  meteorology, 

I climatology  and geophysics 

(1) 

The exemption shall not, however, apply to articles in which the advertising covers more than 25 
% of the surface.  In the case of publications and posters for the promotion of tourism, this 
percentage applies only to commercial  publicity. 

£ 

ANNEX II 

Educational, scientific  and cultural  articles  referred  to in Article  42(2) 

CN code 

TARICcode 

Description 

3705 

Photographic  plates  and  film,  exposed  and 

developed, other than  cinematograph  film: 

3705  10 00 

For offset  reproduction 

3705  10 00 

11 

Of an educational, scientific or cultural nature*1) 

3705 20 00 

Microfilms 

3705 20 00 

11 

Of an educational, scientific or cultural nature*1) 

3705 90 

3705 90  10 

Other: 

For the graphic arts: 

3705 90  10 

11 

Of an educational, scientific or cultural nature*1) 

3705 90 90 

3705 90 90 
3706 

U 

Other 

Of an educational, scientific or cultural nature*1) 
Cinematographic  film,  exposed  and  developed, 
whether  or  not  incorporating  sound  track  or 
consisting only of sound  track: 

3706  10 

3706  10 99 

Of a width of 35 mm or more 

Other positives 

3706  10 99 

10 

Of an educational, scientific or cultural nature*1) 

0) 

Entry under this subheading is subject  to conditions laid down in the relevant  Community 
provisions. 

* 

3706  90 

3706  90  51 

Other: 

Newsreels 

3706 90  51 

10 

Of an educational,  scientific  or cultural  nature*1) 

3 706 90 91 

Less than  10 mm 

Other with a width  of: 

3706  90 91 

10 

Of an educational,  scientific  or cultural  nature*1) 

3706 90 99 

3706  90 99 
4911 

10 

10 mm or  more 

Of an educational,  scientific  or cultural  nature*1) 
Other  printed  matter,  including  printed  pictures 

491199  00 

491199  00 

50 

4911  99 00 

60 

8524 

and  photographs: 

Other: 

Other: 

in 

information 

computerized 

Microcards  and  other  information  storage  media 
and 
required 
documentation  services  of  an  educational,  scientific 
or cultural  nature*1) 
Wall  charts  designed  solely  for  demonstration  and 
education*1) 
Records,  tapes  and  other  recorded  media.for 
sound  or  other  similarly  recorded  phenomena, 
the 
including  matrices 
production  of  records,  but  excluding  products  of 
Chapter  37: 

and  masters 

for 

8524  10 00 

Gramophone  records 

8524  10 00 

10 

Of an educational,  scientific  or cultural  nature*1) 

0) 

Entry under this subheading is subject  to conditions laid down in the relevant Community 
provisions. 

ff 

8524 31 00 

8524 31 00 

8524 32 00 

8524 32 00 

8524 39 00 

8524 39 00 

8524 40 

8524 40 10 
8524 40 91 
8524 40 99 

8524 51 00 

8524 51 00 

8524 52 00 

8524 52 00 

8524 53 00 

8524 53 00 

8524 60 00 

8524 60 00 

Discs for laser reading systems 

For  reproducing  phenomena  other  than  sound  or 
image 

Of an educational,  scientific  or cultural nature*1) 

For reproducing sound only 

Of an educational,  scientific or cultural nature*1) 

Other 

Of an educational,  scientific  or cultural nature*1) 

Magnetic  tapes  for  reproducing  phenomena  other 
than sound or image: 

Of an educational,  scientific  or cultural nature*') 

Other magnetic tapes: 

Of a width not exceeding 4 mm 

Of an educational,  scientific  or cultural nature*1) 

Of  a width  exceeding  4  mm but  not  exceeding  6.5 
mm 

Of an educational,  scientific  or cultural nature*1) 

Of a width exceeding 6.5 mm 

Of an educational,  scientific  or cultural  nature*1 > 

Cards incorporating a magnetic stripe 

Of an educational,  scientific  or cultural nature*1) 

*') 

Entry under this subheading is subject to conditions laid down in the relevant Community 
provisions 

3 

! 

8524  91 

Toi her: 

For  reproducing  phenomena  other  than  sound  or 
image 

8524  91  10 

Bearing  data  or  instructions  of  a  kind  used  in 

8524  9110 

10 

Of an educational,  scientific  or cultural  nature*1) 

automatic  data-processing  machines 

8524 9190 

Other 

8524 91 90 

10 

Of an educational,  scientific  or  cultural  nature*') 

8524  99 00 

Other 

8524  99 00 

10 

Of an educational,  scientific  or cultural  nature*') 

9023 

9023  00  10 

9023  00  10 

10 

9023  00  10 

20 

Instruments,  apparatus  and  models,  designed 
for  demonstrational  purposes  (for  example,  in 
education  or  exhibitions),  unsuitable  for  other 
uses: 

Of  a  type  used  for  teaching  physics,  chemistry  or 
technical  subjects 

Patterns,  models  and  wall  charts  of  an  educational, 
scientific  or  cultural  nature,  designed  solely  for 
demonstration  and  education*') 

Mock-ups  or  visualizations  of  abstract  concepts 
such  as  molecular  structures  or  mathematical 
formulae*') 

9023  00 80 

Other 

9023 00  80 

10 

9023  00 80 

20 

Patterns,  models  and  wall  charts  of  an  educational, 
scientific  or  cultural  nature,  designed  solely  for 
demonstration  and  education*1) 

Mock-ups  or  visualizations  of  abstract  concepts 
such  as  molecular  structures  or  mathematical 
formulae*1) 

*') 

Entry under this subheading is subject to conditions laid down in the relevant Community 
provisions. 

Ac 

ISSN  0254-1475 

COM(96) 165  final 

DOCUMENTS 

EN 

02 

Catalogue number  : CB-CO-96-176-EN-C 

ISBN 92-78-02691-3 

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