Council Regulation (EC) No 275/2008 of 17 March 2008 amending Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
Date: 2008-03-17
Institutions: Council of the European Union
Subjects: CCT duties, common customs tariff, tariff nomenclature

27.3.2008

EN

Official Journal of the European Union

L 85/3

COUNCIL REGULATION (EC) No 275/2008

of 17 March 2008

amending Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on
the Common Customs Tariff

THE COUNCIL OF THE EUROPEAN UNION,

(4)

Having regard to the Treaty
Community, and in particular Article 26 thereof,

establishing the European

Given the development of price inflation inside and
outside the Community for products normally imported
the increased
on the said occasions and in view of
number of
is
appropriate to adapt the ceiling to EUR 700 in order
to facilitate the customs clearance in these situations.

travellers and private consignments it

Having regard to the proposal from the Commission,

(5)

Regulation (EEC) No 2658/87 should therefore be
amended accordingly,

Whereas:

HAS ADOPTED THIS REGULATION:

(1)

(2)

(3)

the preliminary provisions of

Section IID of
the
combined nomenclature set out in Annex I to Council
Regulation (EEC) No 2658/87 of 23 July 1987 on the
tariff and statistical nomenclature and on the Common
Customs Tariff (1) provides for a standard rate of customs
duty to be charged at the flat rate of 3,5 % 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 EUR
350 per consignment or per traveller.

The flat rate of 3,5 % ad valorem and the ceiling of EUR
350 have been fixed by Council Regulation (EC)
No 866/97 of 12 May 1997 amending Regulation
(EEC) No 2658/87 as regards the preliminary provisions
tariff and statistical nomenclature (2). These
of
provisions have not been adjusted since then.

the

Since 1997 the rates of customs duty for goods normally
imported by travellers in their personal luggage or sent in
small consignments to private individuals have been
It is therefore appropriate to
reduced by about 20 %.
reduce the standard rate by one percentage point
to
2,5 %. This rate should only be applied to imported
goods for which the rate of
the Common Customs
Tariff is not ‘free’.

(1) OJ L 256, 7.9.1987, p. 1. Regulation as

(EC) No 1352/2007 (OJ

last amended by
L 303,

Commission Regulation
21.11.2007, p. 3).

(2) OJ L 124, 16.5.1997, p. 1.

Article 1

Annex I, Part One, Section II, to Regulation (EEC) No 2658/87
shall be amended as follows:

1. point D.1. shall be replaced by the following:

‘1. Customs duty shall be charged at the flat rate of 2,5 % ad
valorem on goods contained in consignments sent by one
private individual to another, or contained in travellers’
personal
luggage, provided that such importations are
not of a commercial nature.

This flat-rate 2,5 % customs duty shall apply, provided
that the intrinsic value of the goods subject to import
duty does not exceed EUR 700 per consignment or per
traveller.

Such flat-rate assessment shall not apply to goods for
which the rate of duty in the schedule of customs
duties is “free” and to goods of Chapter 24 which are
contained in a consignment or in travellers’ personal
luggage in amounts exceeding those laid down in
Article 31 or pursuant to Article 45 of Council Regu-
lation (EEC) No 918/83 of 28 March 1983 setting up a
Community system of reliefs from customs duty (*).

___________
(*) OJ L 105, 23.4.1983, p. 1. Regulation as
amended by the 2003 Act of Accession.’;

last

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EN

Official Journal of the European Union

27.3.2008

2.

in point D.3. ‘Articles 29 to 31 and 45 to 49 of Regulation
(EEC) No 918/83.’ shall be replaced by ‘Articles 29 to 31
and 45 of Regulation (EEC) No 918/83.’;

3.

in point D.4. ‘EUR 350’ shall be replaced by ‘EUR 700’;

Article 2

This Regulation shall enter into force on the third day following
its publication in the Official Journal of the European Union.

4.

in point D.5. ‘EUR 350’ shall be replaced by ‘EUR 700’.

It shall apply from 1 December 2008.

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

Done at Brussels, 17 March 2008.

For the Council
The President

I. JARC