Council Directive 79/623/EEC of 25 June 1979 on the harmonization of provisions laid down by law, regulation or administrative action relating to customs debt
Official Journal L 179 , 17/07/1979 P. 0031 - 0035
Greek special edition: Chapter 01 Volume 4 P. 000P
Spanish special edition: Chapter 02 Volume 6 P. 0043
Portuguese special edition Chapter 02 Volume 6 P. 0043
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COUNCIL DIRECTIVE
OF 25 JUNE 1979
ON THE HARMONIZATION OF PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION RELATING TO CUSTOMS DEBT
( 79/623/ECC )
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY , AND IN PARTICULAR ARTICLES 43 AND 100 THEREOF ,
HAVING REGARD TO THE PROPOSAL FROM THE COMMISSION ( 1 ) ,
HAVING REGARD TO THE OPINION OF THE EUROPEAN PARLIAMENT ( 2 ) ,
HAVING REGARD TO THE OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE ( 3 ) ,
WHEREAS THE COMMUNITY IS BASED UPON A CUSTOMS UNION ;
WHEREAS , WITHOUT PREJUDICE TO THE TRANSITIONAL MEASURES PROVIDED FOR IN CHAPTER I OF TITLE I OF PART FOUR OF THE ACT OF ACCESSION , THE ESTABLISHMENT OF THIS CUSTOMS UNION IS GOVERNED MAINLY BY CHAPTER I OF TITLE I OF PART TWO OF THE TREATY ; WHEREAS THAT CHAPTER CONTAINS A SERIES OF SPECIFIC PROVISIONS DEALING , IN PARTICULAR , WITH THE ABOLITION OF CUSTOMS DUTIES BETWEEN MEMBER STATES , THE ESTABLISHMENT AND PROGRESSIVE INTRODUCTION OF A COMMON CUSTOMS TARIFF AND THE AUTONOMOUS ALTERATION OR SUSPENSION OF THE DUTIES THEREUNDER ;
WHEREAS , WHILE ARTICLE 27 OF THE TREATY PROVIDES THAT BEFORE THE END OF THE FIRST STAGE MEMBER STATES SHALL , IN SO FAR AS MAY BE NECESSARY , TAKE STEPS TO APPROXIMATE THEIR PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION IN RESPECT OF CUSTOMS MATTERS , IT DOES NOT EMPOWER THE INSTITUTIONS OF THE COMMUNITY TO ADOPT BINDING PROVISIONS IN THAT FIELD ; WHEREAS , HOWEVER , THE THOROUGH SURVEY UNDERTAKEN JOINTLY WITH MEMBER STATES HAS SHOWN THE NEED IN CERTAIN FIELDS TO ESTABLISH , BY BINDING COMMUNITY ACTS , MEASURES ESSENTIAL FOR THE INTRODUCTION OF CUSTOMS RULES WHICH WILL ENSURE UNIFORM APPLICATION OF THE DUTIES ON THE IMPORT AND EXPORT OF GOODS WHICH ARE THE SUBJECT OF TRADE BETWEEN THE COMMUNITY AND THIRD COUNTRIES ;
WHEREAS THE AMOUNT OF THE DUTIES TO WHICH IMPORTS AND EXPORTS ARE SUBJECT UNDER THE PROVISIONS IN FORCE MUST BE PAID BY A NATURAL OR LEGAL PERSON , ON WHOM THERE IS AN OBLIGATION TO PAY THE SAID AMOUNT , WHICH IS HEREINAFTER REFERRED TO AS " CUSTOMS DEBT " ;
WHEREAS THE MOMENT WHEN THE CUSTOMS DEBT IS INCURRED IS THAT WHICH SHOULD BE TAKEN INTO CONSIDERATION IN MANY CASES TO DETERMINE CERTAIN CRITERIA ON WHICH THE TAXATION OF THE GOODS DEPENDS , IN PARTICULAR THEIR DESCRIPTION , QUANTITY AND VALUE ; WHEREAS IT IS THEREFORE NECESSARY TO ESTABLISH COMMON RULES FOR DETERMINING THE MOMENT WHEN THE CUSTOMS DEBT IS INCURRED