Proposal for a COUNCIL REGULATION (EC) amending Council regulation 2658/87 as regards the preliminary provisions of the tariff and statistical nomenclature and the Common Customs Tariff
Date: 1997-01-08
Institutions: European Commission
Subjects: CCT duties, common customs tariff, customs valuation, personal effects, postal service

COMMISSION  OF THE EUROPEAN  COMMUNITIES 

Brussels,  08.01.1997 
COM(96)  714 final 

Proposal for a 

COUNCIL REGULATION (EC) 

amending  Council  regulation  2658/87  as regards the preliminary  provisions  of  the tariff and 
statistical  nomenclature and the Common  Customs  Tariff 

(presented  by  the  Commission) 

EXPLANATORY  MEMORANDUM 

In  1969,  following  the entry  into force  on  1  July  1968 of  the Common  Customs Tariff,  the 
rules concerning  the tariff  applicable  to goods contained  in  travellers'  personal  luggage 
were reviewed  on a Community  basis1.  One of  the targets was to avoid  complex  problems 
for  the customs authorities by reason  of  the volume of traffic,  the speed  requirements 
involved,  and  the variety  of goods imported  which  generally  were  (and  still  are)  of  little 
chargeable value. 

As one of the results,  the standard  rate of duty  was adopted  and  fixed  to a flat  rate of  10  % 
ad valorem for  goods contained  in travellers'  personal  luggage in excess of the excemption 
limits.  The flat  rate was only  valid  for  imports which  have no commercial  character  and if 
the total  value did  not exceed  85 units of account  per  person. 

In  1988 the flat  rate of  10  % ad  valorem was also adopted  for  goods  sent  in small 
consignments  to private  individuals,  provided  that  the value of  the goods  subject  to import 
duty  did  not exceed  200 ECU2.  In the same regulation  this value was also fixed  for  goods 
contained  in travellers'  personal  luggage  in excess of  the excemption  limits. 

Given  the reduction,  to a great extent,  of  the average of the customs duty  since  1969 and 
given  the percentage of  inflation  since  1988 it seems to be appropriate to change the 
provisions  in question. 

1  OJ  No L  191,05.  08.  1969, p.  I. 
2  OJ  No L  123,  17. 05.  1988,  p. 2. 

^ 

Proposai  for a 

COUNCIL REGULATION (EC) 
amending  Council  regulation  2658/87  as regards the  preliminary  provisions  of the tariff  and 
statistical  nomenclature  and  the  Common  Customs  Tariff 

THE  COUNCIL  OF THE  EUROPEAN  UNION, 

Having  regard  to  the treaty  establishing  the European  Community,  and  in particular  article  28 
thereof, 

Having  regard  to the  proposal  from  the  Commission  (i) 

Whereas  section  II D  of the preliminary  provisions  of the combined  nomenclature  annexed  to 
Regulation  (EEC) No  2658/87  <2> provides  for  a standard  rate of  customs  duty  to be  charged  at  the 
flat  rate  of  10 %  ad  valorem  on  goods  sent  in small  consignments  to  private  individuals  or  contained 
in travellers'  personal  luggage,  provided  that  such  importations  are  not  of a commercial  nature  and 
that the total  value  of such  goods  does  not  exceed  200  ECU  per  consigment  or  per  traveller; 

Whereas the flat  rate  of  10 % ad  valorem  has been  adopted  by Regulation  (EEC)  No  1544/69 <3>, 
whereas the  ceiling of 200  ECU  has been  adopted  by Regulation  (EEC)  1315/88 ^\  whereas  these 
provisions  have  not  been  adjusted  ever  since; 

Whereas  the average  of the  customs  duty  has decreased  since  1969 and  will  reach  3,5  %  in  1999 in 
accordance with the latest  round  of négociations within  the framework  of the  GATT,  whereas  the 
evolution  of the average prices in foreign  trade  should  be taken  into  account; 

Whereas  it is appropriate  to  change the  provisions  in  question; 

HAS  ADOPTED  THIS  REGULATION: 

Article  1 

In  section  II D  of the preliminary  provisions  of the combined  nomenclature  annexed  to  Regulation 
(EEC) No  2658/87, "10  %"  is replaced  by "3,5  %"  and  "200  ECU"  is replaced  by "350  ECU". 

,  .  . 1997. p. 

<!> OJNoC 
<2> OJNoL256.  7.  9. 1987. p. 1. 
<3> OJNoL  191,  5.  8. 1969, p. 1. 
<4> OJ No L 123, 17.  5. 1988, p. 2. 

. 

~ 
3 

This Regulation  shall enter  into force  on  1 April  1997. 

Article 2 

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

Done at Brussels, 

1997. 

For the Council 
The President 

<+ 

FINANCIAL STATEMENT 

1  TITLE  OF OPERATION 

Proposal  for a Council  Regulation  amending  Regulation  2658/87 on the 
tariff  and statistical  nomenclature and on  the Common Customs  Tariff 

2  BUDGET  HEADING  INVOLVED 

Chapter  12, article  120 

3  LEGAL  BASIS 

Article 28 of the treaty establishing  the European  Community 

4  DESCRIPTION  OF  OPERATION 

Reduction of the flat  rate to be charged on,  and  increase of the total value 
of,  goods sent in small consignments  to private  individuals or contained in 
travellers' personal  luggage 

5  FINANCIAL  IMPACT 

5.1  Method of calculating  total cost of operation 

The method of calculation  has been based on the information  received  from  Germany  and the Netherlands  for 
1995. 
Customs duties (10  %) charged  on small consignments or travellers'  personal  luggage: 

Germany:  DM  3  135 000 

average rate  1995  1,87398 

=  ECU  1672 910 

The Netherlands  NLG  1 100 000  average rate  1995  2,09940  =  ECU  523 960 

total 

=  ECU 2  196 870 

Share of both countries in the total  receipts of customs duties in the EU  in  1995  =  38 % 

Total customs duties in the EU charged  on small  consignments or travellers'  personal  luggage: 

100 x 2  196 870 : 38  =  ECU 5 781 237 

Total  value of the declared  goods sent in small consignments or travellers'  personal  luggage : 

ECU 57 812 370 

5.2  Est i mated cost of operat ion : 

Current  flat rate  10% : 
Proposed  flat  rate 3,5  % : 

ECU 5 781 237 
ECU 2 023 433 

total 

ECU  3 757 804 

<b> 

ISSN  0254-1475 

COM(96) 714 final 

DOCUMENTS 

EN 

02  17  01 

Catalogue number  : CB-CO-96-724-EN-C 

ISBN  92-78-13959-9 

Office  for Official  Publications of the European Communities 

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