CELEX: 51982PC0792
Language: en
Date: 1982-12-07
Title: PROPOSAL FOR A COUNCIL REGULATION ( EEC ) DETERMINING THE PERSONS LIABLE FOR PAYMENT OF A CUSTOMS DEBT

28. 12. 82                        Official Journal of the European Communities                            No C 340/5
                                                          II
                                                   (Preparatory Acts)
                                             COMMISSION
              Proposal for a Council Regulation determining the persons liable for payment of a
                                                     customs debt
                         (Submitted by the Commission to the Council on 13 December 1982)
THE COUNCIL OF THE EUROPEAN                                    customs debt in so far as the person who made the
COMMUNITIES,                                                   declaration had received authorization to do so;
                                                               whereas the same should hold true in the event of the
Having regard to the Treaty establishing the                   implementation of the special arrangements referred
European Economic Community, and in particular                 to in Articles 19 and 20 of Council Directive
Articles 43 and 235 thereof,                                   79/695/EEC of 24 July 1979 on the harmonization
                                                               of procedures for the release of goods for free circu-
Having regard to the proposal from the Commission,             lation (2) and in Articles 18 and 19 of Council
                                                               Directive 81/177/EEC of 24 February 1981 on the
Having regard to the opinion of the            European
                                                               harmonization of procedures for the export of
Parliament,
                                                               Community goods (3) where the holder of the auth-
Having regard to the opinion of the Economic and               orization relating thereto is a different person from
Social Committee,                                              the one in whose name the declaration was made;
Whereas Council Directive 79/623/EEC of ib June
1979 on the harmonization of provisions laid down              Whereas, in the case of a customs debt resulting from
by law, regulation or administrative action relating to        the unlawful introduction of goods into the customs
customs debt (') defined inter alia the various                territory of the Community, the removal of goods
situations giving rise to a customs debt on impor-             from customs supervision or the unlawful export of
tation or exportation;                                         goods from the customs territory of the Community,
                                                               not only the person who committed the act which
Whereas, in order to ensure that the abovementioned
                                                               gave rise to the customs debt but also all persons who
Directive has identical legal and economic effects
                                                               knowingly participated therein or derived an
throughout the Community, it is necessary to
                                                               advantage therefrom should be considered liable for
determine in each case in which a customs debt arises
                                                               payment of such debt;
the person or persons liable for payment of such debt;
Whereas simple rules must be laid down in this field
which enable the authorities responsible for assessing         Whereas, in the case of a customs debt resulting from
and recovering customs debts to act with the utmost            the non-fulfilment of a special obligation stemming
efficiency; whereas the same principles should be              from the application of the provisions concerning a
adopted both for customs debts on importation and              special customs procedure or arrangements, the
for customs debts on exportation;                              person who, through the operation of the provisions
                                                               governing the customs procedure or arrangements in
Whereas, in the case of a customs debt resulting from          question, was personally responsible for performing
acceptance by the competent authority of a customs             the obligation which was not complied with should be
declaration for release for free circulation or for            liable for payment of such customs debt;
export, the person liable for payment of such debt
should be the person in whose name the declaration
was made; whereas this principle makes it possible to          Whereas in all cases in which the same legal situation
take account of the various types of representation            gives rise to a customs debt payable by several
available for completing customs formalities; whereas,         persons, the latter should be liable jointly and
where the person making the declaration has stated             severally for payment of such debt in order to enable
that he was acting in his own name but on behalf of            the competent authorities to ensure the recovery of
another person, it is nevertheless justifiable to              customs debts under the most favourable conditions;
consider the latter also liable for payment of the
                                                               (2) OJ N o L 205, 13. 8. 1979, p. 19.
0) OJ No L 179, 17. 7. 1979, p. 31.                            (3) OJ N o L 83, 30. 3. 1981, p. 40.
 ---pagebreak--- No C 340/6                            Official Journal of the European Communities                            28. 12. 82
Whereas this Regulation cannot prevent the                                               TITLE I
 application of certain specific rules of civil or
                                                               Persons liable for payment of a customs debt on
commercial law in force in the Member States, parti-
                                                                                       importation
cularly as regards the transfer of obligations; whereas
it likewise cannot affect the special obligations to
which guarantors are subject;
                                                                                         Article 2
Whereas it is necessary to safeguard the uniform               1.     Where a customs debt arises pursuant to Article
 application of this Regulation and to provide to that         2 (a) or (f) of Directive 79/623/EEC, the person
 end for a Community procedure enabling the rules              liable for payment of such debt shall be the person in
 for its application to be adopted within an appro-            whose name the declaration was made.
priate period; whereas the Committee on General
                                                               However,
 Customs Rules set up by Article 24 of Directive
 79/695/EEC is the appropriate body to organize                (a) where, pursuant to the provisions in force, the
close and effective collaboration between the Member                person who made a declaration in his own name
 States and the Commission in this field;                           stated that he was acting on behalf of another
                                                                    person, the latter shall also be jointly and
                                                                    severally liable for payment of the customs debt;
 Whereas this Regulation concerns the determination
 of the persons liable for payment of a customs debt,          (b) where goods are released for free circulation
 whether it results from the implementation of the                  under the special arrangements referred to in
 common        agricultural    policy    or     from    the         Articles 19 and 20 of Council Directive 79/695/
 implementation of the Treaty provisions concerning                 EEC, the authorized person shall also be jointly
 the customs union; whereas this action is necessary to             and severally liable for payment of the customs
 attain, in the course of the operation of the common               debt where he is a different person from the
 market, one of the objectives of the Community;                    person referred to in the first subparagraph;
 whereas the Treaty has not provided, in the case of           (c) where the customs declaration was made in the
 the customs union, the necessary powers for this                   name of another person by a person lacking the
 purpose; whereas it is therefore necessary to base this            necessary authorization, the latter alone shall be
 Regulation also on Article 235 of the Treaty,                      liable for payment of the customs debt.
                                                               2.     Where, pursuant to the provisions in force, the
                                                               customs authorities authorize the release for free
 HAS ADOPTED THIS REGULATION:                                  circulation of goods already subject to a customs
                                                               procedure without requiring the making of a
                                                               declaration of release for free circulation, the person
                          Article 1                            liable for payment of the customs debt arising in this
                                                               situation shall be the person who, at the time of such
 1.    This Regulation determines the persons liable           release for free circulation, is required to comply with
for payment of a customs debt.                                 the obligations attaching to the customs procedure in
                                                               question.
2.     For the purposes of this Regulation:
                                                               The same rules shall apply, where appropriate, to
(a) 'person' means both a natural and a legal person;          products resulting from the processing of the goods
(b) 'customs debt' means the obligation on a person            concerned and to the waste and scrap resulting from
     to pay the amount of the import duties (customs           their destruction.
     debt on importation) or export duties (customs
     debt on exportation) which apply under the
     provisions in force to goods liable to such duties;                                 Article 3
(c) 'import duties' means both customs duties and              Where a customs debt has arisen pursuant to Article 2
     charges having equivalent effect and agricultural         (b) of Directive 79/623/EEC, the person who
     levies and other import charges laid down under           introduced the goods unlawfully into the customs
     the common agricultural policy or under the               territory of the Community shall be liable for
     specific arrangements which apply to certain              payment of such debt.
     goods resulting from the processing of agri-
     cultural products;                                        The following shall also be jointly and severally liable
(d) 'export duties' means    agricultural levies and other     for payment of such debt:
     export charges laid     down under the common             (a) any persons who participated in such introduction
     agricultural policy      or under the specific                 of the goods into the Community knowing that it
     arrangements which        apply to certain goods               was unlawful and any persons who acquired or
     resulting from the      processing of agricultural             possessed the goods in question and knew when
     products;                                                      they acquired or received the goods that they had
 ---pagebreak--- 28. 12.82                          Official Journal of the European Communities                              N o C 340/7
     been unlawfully introduced into the customs                                        Article 6
     territory of the Community;
                                                              Where a customs debt has arisen pursuant to Article 2
(b) any other persons who, under the provisions in            (e) of Directive 79/623/EEC, the person who is
     force in the Member States, are liable by reason         required, under conditions laid down by the
     of the unlawful introduction of the goods into the       competent authorities, to use the goods in question
     customs territory of the Community.                      for the purposes stipulated, shall be liable for payment
                                                              of such debt.
                         Article 4
1.     Where a customs debt has arisen pursuant to
Article 2 (c) of Directive 79/623/EEC, the person
who removed the goods from customs supervision                                          TITLE II
shall, subject to paragraph 2, be liable for payment of
such debt.                                                    Persons liable for payment of a customs debt on
                                                                                       exportation
The following shall also be jointly and severally liable
for payment of such debt:
(a) any persons who participated in the removal of                                      Article 7
     the goods knowing that they were being removed
     from customs supervision and any persons who              1.    Where a customs debt has arisen pursuant to
     acquired or possessed the goods in questions and         Article 5 (a) of Directive 79/623/EEC,          the person
     knew when they acquired or received the goods            liable for payment of such debt shall be:
     that they had been removed from customs                  (a) where the goods in question have been the subject
     supervision;                                                  of an export declaration, the person in whose
(b) any other persons who, under the provisions in                 name the declaration was made.
     force in the Member States, are liable by reason              However,
     of the removal of the goods from customs
                                                                   — where, pursuant to the provisions in force, the
     supervision.
                                                                        person who made the declaration in his own
2.     Where the goods         removed     from   customs               name stated that he was acting on behalf of
supervision were placed                                                 another person, the latter shall also be jointly
                                                                        and severally liable for payment of the
(a) in temporary storage or under the customs                           customs debt;
     warehousing procedure in premises the operator                — where goods are exported under the simplified
     of which has given an undertaking to the customs                   procedures referred to in Articles 18 and 19 of
     authorities that he will be responsible for the                    Directive 81/177/EEC, the person authorized
     legality of operations carried out in those                        to employ such simplified procedures shall
     premises;                                                          also be jointly and severally liable for payment
(b) under the customs warehousing procedure under                       of the customs debt where he is a different
     conditions other than those referred to in (a) or                  person from the person in whose name the
     under another customs procedure;                                   declaration was made;
     the person liable for payment of customs debt                 — where the customs declaration was made in
     shall be:                                                          the name of another person by a person
     — in cases referred to in (a), the operator of the                 lacking the necessary authorization, the latter
         premises used for temporary storage or for                     alone shall be liable for payment of the
         customs warehousing;                                           customs debt;
     — in cases referred to in (b), the person who             (b) where the goods in question have not been the
         deposited the goods in the warehouse or the               subject of an export declaration, the person who
         holder of the authorization for the customs               unlawfully exported the goods from the
         procedure in question.                                    Community.
                         Article 5                             2.     In the cases referred to in paragraph 1 (b), the
                                                               following shall also be jointly and severally liable for
Where a customs debt has arisen pursuant to Article 2          payment of the customs debt:
 (d) of Directive 79/623/EEC, the person who is
required, according to the circumstances, either to            (a) any persons who participated in the export of the
fulfil the obligations arising, in respect of goods liable          goods from the Community, knowing that it was
to import duties, from their temporary storage or                   unlawful;
from the use of the customs procedure under which              (b) any other persons who, under the provisions in
they have been placed or to comply with the                         force in the Member States, are liable by reason
conditions laid down for the grant of that procedure,               of the unlawful export of the goods from the
shall be liable for payment of such debt.                           Community.
 ---pagebreak--- No C 340/8                         Official Journal of the European Communities                           28. 12.82
                        Article 8                                                   TITLE IV
Where a customs debt has arisen pursuant to Article 5                            rinal provisions
(b) of Directive 79/623/EEC, the person liable for
payment of such debt shall be determined under the
same conditions as those laid down in Article 7 (1) (a).                            Article 10
                                                            1.    The Committee on General Customs Rules set
                       TITLE III                            up by Article 24 of Directive 79/695/EEC may
                                                            examine any question concerning the application of
                   Special provisions                       this Regulation which is raised by its chairman either
                                                            on his own initiative or at the request of a Member
                        Article 9                           State.
The provisions of Titles I and II shall apply without       2.    The provisions required for implementing this
prejudice to:                                               Regulation shall be adopted in accordance with the
(a) the provisions laid down in the Member States on        procedure laid down in Article 26 (2) and (3) of
    the basis of the civil and commercial law rules of      Directive 79/695/EEC.
    the Member States which, in certain special
    circumstances, require persons other than those
    referred to in this Regulation to pay a customs                                 Article 11
    debt;
                                                            This Regulation shall enter into force on 1 July 1984.
(b) the obligations to which guarantors are subject in
    respect of payment of a customs debt which they         This Regulation shall be binding in its entirety and
    have guaranteed.                                        directly applicable in all Member States.
 ---pagebreak---    EUROPEAN PARLIAMENT
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