CELEX: 51973PC2081
Language: en
Date: 1973-12-13
Title: PROPOSAL FOR A REGULATION (EEC) OF THE COUNCIL on the importation free of Common Customs Tariff duties of educational, scientific and cultural materials (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (73) 2081
Vol. 1973/0375
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In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983
concerning the opening to the public of the historical archives of the European Economic
Community and the European Atomic Energy Community (OJ L 43, 15.2.1983, p. 1), as
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In Übereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom 1.
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 ---pagebreak--- COMMISSION OP THE EUROPEAN COMMUNITIES
                                                             COM(73) 2081 final
                                                             Brussels , 13 November 1973
                                     PROPOSAL FOR A
                           REGULATION (EEC) OP TEE COUNCIL
                   on the importation free of Common Customs Tariff
               duties of educational , scientific and cultural materials
                                                                                    »
                     ( submitted to the Council "by the Commission)
                                                                               ■
  COM ( 73 ) 2031 final
 ---pagebreak---                              EXPLANATORY IIEtlORANDUK
             The Agreement of Florence on the importation of educational ,
scientific and culture materials , drawn up under the auspices of UIJESCO ,
and which entered into force on 12 May 1952 » made provision for the impor­
tation of the materials in question free of customs duties , subject to
certain conditions . Sight of the nine hember States of the Community have
already been parties to this Agreement -for several years . Ireland , who
has recently acceeded to it , does not yet , however , apply its provisions .
             Actually , even in the i .ember States which apply the Agreement of
Florence , wide differences exist in the scope of the measures adopted on the ba­
sis of this    Agreement * These  disparities result partly from the more or
less liberal interpretation which it has been possible to give by each of
them to the actual proposals of the Agreement . More importantly , in as far
as duty-free entry under the Agreement is conditional on the existance of
certain points of fact , (the absence of instruments or apparatus of equivalent
scientific value to -those for which duty-free importation is requested ), they
also partly result from this point of fact being assessed solely by reference
to the Member State concerned and not by reference to the Community considered
as a whole .
             Added to the legal problem which is raised by - the existance of
measures of derogation in the 1 ember - States – under varying conditions –
concerning the application of the Common Customs Tariff ^ there is an economic
problem which , bearing in mind the objectives of the Treaty establishing
the European Economic Community, must be settled in such a manner that , for
duty-free admission to be granted , consideration must henceforth be given
to the ability of Community industry as a whole to supply the apparatus
or instruments necessary for education or scientific research within the
Community.
                                                               • • •/ • • •
 ---pagebreak---                                          f 2 !•
           This proposal for a Regulation formulates provisions which, it
  would be necessary to adopt for uniform implementation of the Florence
  Agreement in all of the Member States . In outline , this is as follows :
                  »                             -                     ,
           a) Articles 1 and 2 , considered together with Annexes I and II
  constitute !      "t Grms of "the Tariff, a simple transposition of the provisions
  of the Florence Agreement .
           b ) Article 3 fixes the conditions for the importation free of
  Common Customs Tariff duties of scientific instruments and apparatus
  intended for education and for scientific research . By transposing, in a
  Community context, the provisions of Annex D (b ) of the Florence Agreement ,
  it is henceforth required that duty-free admission shall be subject to the
  condition that instruments or apparatus of equivalent scientific value
  should not currently be manufactured in the Community , which is to be
/ considered henceforth as the " country of importation". Thus the situation
  resulting from the implementation of this Agreement in the Community will
  be made in complete conformity with the Treaty of Rome .
           c ) Because of continual scientific technical progress it is not
  possible to produce a list of instruments and apparatus capable of being
  admitted duty–free at any given time. .Such a list ,; which would require
  constant revision, would moreover involve the disadvantage of enumerating
  these instruments and apparatus under a commercial denomination which
  is hardly compatible with the neutral , aspect proper to all tariff provisions .
                                                                   /■
 ---pagebreak---                                      3
          It has also "been considered preferable to set up a procedure for
consultation under a Committee (which is the object of Article g ) which allows
close and effective collaboration between, the Member States and the Comnission .
This procedure allows in particular, for it to be : determined , in response to
a request for duty–free admission , whether an instrument or apparatus of
equivalent scientific value to that on which the request is based , is
available in the Community . It could also be used , if the occasion arose ,
to determine the conditions of application     of one or other of the previsions
of the basic procedure .
          d ) In the opinion of the Commission , the above–mentioned Committee ,
the conditions of functioning of which vould be the same as those of the
specialised Committees already in existance for customs matters ,might very
well eventually have attributed to it responsibilities in other sectors
of customs legislation , in view of the practical application of measures
currently in course of preparation by the Services of the Commission and
whose          final formulation will constitute a decisive step towards
achieving the Customs Union . Such measures include a common procedure for
release for free circulation , a general procedure for customs duty–free
allowances , rules for repayment and recuperation of customs duties and other
imposts at importation , a procedure applicable to returned goods , etc ...
The role of the Committee which it is proposed to set up would thus be to
participate in drawing up measures necessary for the implementation of
Community customs provisions other than those appropriate to particular
sectors of customs legislation where a specialised Committee already
operates (Nomenclature , Value , Origin , Inward Processing, Community Transit ).
The title proposed for this committee is " General Customs Procedures
Committee " in contrast with the existing committees for " specialised"
customs procedures .
          e ) The provisions of Article 5 tend to limit the benefit of duty-free
admission to users of materials of an educational , scientific or cultural
character (and in particular scientific instruments or apparatus ) which
fulfill all of the conditions necessary for its being granted . Those attract
no special comment .
                                                                        /
 ---pagebreak---                                    4
            Bearing in mind the object of this proposal, it seems desirable
for it to be submitted for opinion to the European Parliament as well as
to the Economic and Social Committee .
 ---pagebreak---                          Proposal for a
                         Regulation (EEC )
                         of the Council
                 on the importation free of Common Customs
                 Tariff duties of educational , scientific
                            and cultural materials
THE COUNCIL OP THE EUROPEAN COIOTITIES ,
HAVING REGARD to the Treaty establishing the European Economic Community
and in particular Article 28 thereof,
HAVING REGARD to the proposal of the Commission ,
HAVING REGARD to the Opinion of the European Parliament ,
HAVING REGARD to the Opinion of the Economic and Social Committee ,
Whereas , in order to facilitate the free exchange of ideas as well as the
exercise of cultural activities and scientific research within the Community ,
it is necessary to allow , by all possible means , the admission free of
Common Customs Tariff duties of educational , scientific and cultural mate­
rials imported from third countries ; whereas , moreover , the Agreement of
Florence , drawn up under the auspices of the United Nations Educational ,
Scientific and Cultural Organisation (UNESCO ), which entered into force
on 21 May 1952 and which provides a basis for the relative provisions to
be implemented in the majority of the Member States , makes provision for
such customs duty-free admission to be granted ;
Yfhereas , the application of customs duty-free admission in respect of
educational , scientific and cultural materials must be uniform throughout
the Community:
 ---pagebreak--- Whereas , in respect more especially of scientific instruments or apparatus ,
and in order to take into account the manufacturing potentials of Community
industry, granting of duty-free admission must be subject to instruments or
apparatus of equivalent scientific value not being available in the Community ,
and not just in the Ilember State in which the importation takes place ;
Whereas , due to rapid technical progress in the sphere of scientific appa^-
ratus and instruments , recognition of this fact calls for a Community pro­
cedure of consultation under a Committee to allow close and effective
collaboration between the Member States and the Commission in this respect ,
whereas it is important to ensure the uniform implementation of the provi­
sions of this Regulation and for this purpose to make provision for a
Community procedure to allow the adoption of methods of implementation for
it within the appropriate period of time ,
HAS ADOPTED THIS REGULATION i ' ■
                                  Article 1
Educational , scientific and cultural materials listed in Annex I shall be
admitted free of Common Customs Tariff duties , irrespective of the use for
which they are intended .     .
                                ■ Article 2
1 . Educational , scientific and cultural materials , listed in Annex II shall
    be admitted free of Common Customs Tariff duties when they are intended :
    – either for public establishments and organisations or public institutions
      of on educational , scientific or cultural character ,
    – or for public establishments and organisations or public institutions
      within the specified categories in respect of each article in column 3
      of the said Annex, in as far as they may have been approved for this
      purpose by the competent authorities of the i-iember States .
 ---pagebreak---  2 , Duty–free admission referred to in paragraph I shall be granted directly
     by the competent authorities of the , Member State on whose territory is
     situated the importing establishment or organisation , and in accordance
 with the procedures which they shall lay down .
                                   Article 3
*1 . Scientific instruments and apparatus not included in Articles 1 and 2
     which are imported exclusively for educational purposes or for scientific
     pure research shall be admitted free of Common Customs Tariff duties ,
     when :
     a ) they are intended for :
         – public establishments or institutions whose principal activity is
          'education or scientific research ; •
         - scientific or educational establishments of a private nature ,
            approved for this purpose by the competent authorities of the
           Member States ,
     and when
     b ) instruments or apparatus of equivalent scientific value are not cur­
         rently manufactured in the Community,
2 , Duty–free admission referred to in paragraph I shall , subject to the pro­
     duction of all necessary evidence , bo applicable to components , spare
     parts and accessories necessary for the operation of scientific instru­
     ments and apparatus which are themselves admissible duty–free .
 ---pagebreak---  3. For the implementation of the- provisions of this - Article ,
     - by " scientific pure research" shall be understood research carried
       out for non-commercial purposes t
                                4
     – "equivalent scientific value" shall "be assessed by comparason of the
       characteristics and the specifications appropriate to the instrument
       or apparatus which is the subject of the request , with those of the
       corresponding instrument or apparatus manufactured in the Community,
       in order to determine whether the latter may be used for the same
       scientific purposes as thos£°&hich the instrument or apparatus which
       is the subject of the request are intended , and whether it can be used
       for purposes comparable with those expected from the latter.
     – a scientific instrument or apparatus shall be considered as currently
       being manufactured in the Community when its delivery period , counting
       from the time of the order, (account being taken of commercial practices
       in the manufacturing sector under consideration ), is not appreciably
                                  /
       longer then the delivery period of the instrument or apparatus m respect
       of which the request is made , or , when this period does not exceed the
       latter delivery–period to such an extent that the destination or use
       initially intended for the instruments or apparatus would be appreciably
v ■    affected by it .    •; .                                .    ; .
 4 * Normal materials of equipment shall , in any case , be excluded from duty-free
     admission , unless they portray certain particularities not possessed by mate­
     rials available in the Community.
                                    Article 4
 Duty-free admission referred to in Article 3 shall bo granted by the competent
 authority of the Member State on whose territory the receiving establishment
 or organisation is' situated.
 ---pagebreak---                                         5 ..
Granting of duty–free admission shall, be subject to the condition laid
downy among the conditions fired in accordance with the procedure referred
to in Article 8 , that instruments or apparatus of equivalent scientific
value to those instruments or apparatus for which duty–free admission is
requested shall not currently be manufactured in the Community# .
                                   Article 5
1 . The articles listed m Annex II and the scientific instruments and appa­
    ratus referred to in Article 3 , which have been admitted duty–free may
    not be lent | hired out or transferred either on payment , or free of charge
    without the prior agreement- of the competent authority of the Member State
    in which entry was made for release of the goods for free circulation .
2 . Should an article be lent , hired out or transferred either on payment
    or free of charge to an establishment or organisation entitled to benefit
    from duty–free admission by virtue of Article 2 ( l ) or Article 3 ( l ),
    then duty free admission shall remain granted insofar as the latter
    uses the article , instrument or apparatus for non-commercial purposes .
    In other cases , the loan , hire or transfer either on payment or free .
    of charge , of an article shall.be subject t.o prior payment of customs
    duties , at rates in force at the date of the loan , hire or transfer ,
    calculated according to the type of goods and their value for customs
    purposes applicable at that date ,, by the competent, authorities of the
    Member State in which entry was made for release of the goods for free
    circulation .
                                                           • • •/ • • *
 ---pagebreak---                                     Article 6
1 . A General Customs Procedures Committee shall "be set up , hereinafter
     referred to els the "Committee" , composed of representatives of Member
     States , and with a representative of the Commission as Chairman.
2 . The Committee shall set up its own internal arrangements .
                                    Article 7
The Committee shall examine all questions relating to the implementation
of this Regulation which are put to it "by its Chairman, whether on his own
initiative or at the request of the representative of a Member State .
                                    Article 8
1 . The provisions necessary for the implementation of Article 3 9 Article 4 »
     second subparagraph , and Article 5 shall be adopted in accordance with
  '* the procedure set out in paragraphs 2 and 3 .
2 . The Commission representative shall submit to the Committee a draft of
     the measures to be taken. The Committee shall give its opinion on this
     draft within a time limit which the Chairman may fix depending on the
     urgency of a partioular question. It shall decide by a majority of the
     forty three votes , the votes of the Member States being subject to the
     considerations provided for in Article 148 (2 ) of the Treaty. The Chairman
     shall not vote .
3 . a ) The Commission shall adopt the proposed measures when they are in
         conformity with the opinion of the Committee .
     b ) When the proposed measures are not in conformity with the opinion of the
         Committee , or in the absence of any opinion , the Commission shall without
         delay submit a proposal to the Council in respect of the measures to be
         taken. The Council shall &ot by- a' qualified . majority#
 ---pagebreak---    c ) If at the expiry of a time–limit of three months , counting from the
       date of submission to the Council , it has not acted, then'
       the proposed measures shall be adopted by the Commission.
                                 Article 9
This regulation shall enter into force on «...
This regulation shall be binding in its entirety and directly applicable
in all Member States .
                                        Done at Brussels ,
                                        For the Council ,
                                         The President ,
 ---pagebreak---                               ANNEXE I
C.CoT . No                      Dosoription of articles
           A. Books , publications and documents
    49.11  Other printed matter , including printed pictures and photo­
           graphs :
           ex B. Other t
                 – "books and documents produced by processes other
                    than printing including micro–copies on opaque ma­
                    terials
                 – official documents , parliamentary and administrative ,
                    published in their country of origin#
                 – travel posters and travel literature (pamphlets ,
                    guides , time–tables , leaflets and similar publica­
                    tions ), whether illustrated or not , including those
                    published by private commercial enterprises , whose'
                    purpose is to stimulate travel outside the European
                    Communities                „   ••
            ,    – publications whose purpose is to stimulate study
                    outside the European Communities .
                 – catalogues of books and publications , being books -
                    and publications offered for sale by publishers or
                    booksellers established outside the European Commu­
                    nities
                 – catalogues of films , recordings or other visual an,d
                    auditory material of an pduca.tional » scientific or
                  ' cultural character, being catalogues issued by or
                    on behalf of- the United Nations , or any of its spe­
                    cialised agencies
 ex 90.21  Geographical , hydrographical or astronomical relief maps
           and charts , produced by processes' other than printing
           NOTE : the following are excluded from duty-free admission
                  a ) Books , publications and documents ( except catalogues ,
                       travel posters and travel literature referred to      *
                       above ) published by or for a private commercial ;
                       enterprise , essentially for advertising purposes ...
                                                        • • •/• • *
 ---pagebreak---                                           - 2 -
                                         ANNEX I ( Cont 'd )
C«C*T* No                            . Description of articles
             Γ
ex 90.21                    b ) newspapers and periodicals in which the advertising
(Contd. )                         matter is in excess of , 70 per cent by. space . ....
                            c ) all other items (except catalogues referred to
                                  above ) in which the advertising matter is in ex­
                                  cess of 25 per cent by space . In the case of
                                ■ travel posters and literature } this percentage
                               " shall apply only to private commercial advertising
                                  matter .
                    B. Audio and visual materials of an educational , scientific {
                       or cultural character                                            .j
   37.04            Sensitised plates and films exposed but not developed ,
                    negative or positive :
                ! A# Cinematograph films :
                    ex II – other positives , of an educational , scientific
                              or cultural character } produced by the United
                              Nations or any of its specialised agencies
ex 37 . 05          Plates , imperforated film and perforated film (other than
                    cinematograph film ) exposed and developed , negative or
                    positive , of an educational , scientific or | cultural character
                    produced by the United Nations or any of its specialised
                    agencies .
ex 37.07 '    ! Other cinematograph film , exposed "and developed , whether
              i   • or not incorporating sound track, negative or positive
                    - Newsreels (with or without sound track ), 'depicting
                      events of current news value at the time of importation ,
                      and imported for copying, either in negative form , exposed
                   ' and developed , or in positive form, exposed and developed ,
                      duty–free entry being limited to two copies of each subject ,
   92.12   •        Gramophone records or other sound or similar recordings :
                    matrices for the production of records , prepared record
                    blanks , film for mechanical sound recording, prepared
                    tapes , wires , strips and like articles of a kind commonly
                    used for sound or similar recording
                    B. Recorded
 ---pagebreak---                           ANHZDX I ( Cont'd )
C • G • T • No                 Description of articles
        92.12  ex II . other , of an educational , scientific or cultural
    (Cont'd )          character , produced by the United Nations or any
                       of its specialised agencies .
               C. Articles for tho blind
 ex 49*03      Children 's picture books and painting books , in raised
               characters for the blind
        49.11  Other printed matter , including printed pictures and
               photographes :
               ex B « other , in raised characters for the blind
 ---pagebreak---                               Al'TNSX II
C.C.T. No     • Description of articles          Entitled establishments or
                                                 organisations
          Visual and auditory materials
          of an educational , scientific
          or cultural character
    37.04 Sensitised plates and film ,           Any organisation ( including
          exposed tut not developed , nega­      broadcasting and television
          tive or positive                       organisations ) and any public
                                                 or private educational ,
          A. Cmematograph film                   scientific or cultural insti­
          ex II# other positives , of an         tution or society approved by
                 " educational , scientific *    the competent authorities of
                   or cultural character         the Member States
                                                        η
 ex 37.05 Plates , imperforated film and         Any organisation ( including J
          perforated film ( other than cine-    •broadcasting and television I
          matograph film), exposed and           organisations ) and any public j
          developed , negative or positive ,     or private educational ,
          of an educational , scientific         scientific or cultural insti­
          or ciiltiiral : character              tution or society approved byj
                                                 the competent authorities of J
                                                 the Member States              i
    37.07 Other cinematograph film , exposed
          and developed , whether or not in­
          corporating sound track , negative
          or positive
          B. Other positives : 1
          ex I , Newsreels (with or without     Any organisation ( including
                  sound track ), depicting      broadcasting and television
                  events of current news         organisations ) approved by
                  value at the time of impor–    the competent authorities of
                ■ tation , not intermediate     the Member States
                  positives                 • .
 ---pagebreak---                            ANNEX - II "( Cont 'd )
C.C.T. No       Description of articles            Entitled establishments or
                                                   organisations
     37.07 ex II . other t of an educational ,     Any organisation ( including
 (Cont*d )         scientific or cultural          broadcasting and television
                   character                       organisations ) and any public
                                                   or private educational ,
                                                   scientific or cultural insti~
                                                   tut ion or society approved by
                                                   the competent authorities of
                                                   the liember States
     49.11 Other printed matter , including        Public or private educational
           printed pictures and photographs :      scientific or cultural esta­
                                                   blishments approved by the
           ex B , Other :                          competent authorities of the
                                                   Member States
                  – Murals intended exclusi­
                     vely for demonstrational
                      and educational purposes
ex 90.21   Instruments , apparatus or models       Public or private educationa .: 4
           designed for demonstrational pur­       scientific or cultural esta- »!
           poses ( for example , in education      blishments approved by the      |
           or exhibition ), unsuitable for         competent authorities of the j
           other uses :                            Member States                   \
                                                                 ■ ■               ϊ
                  – models , scale models and                                      ?
                     murals intended exclusive­
                      ly for demonstrational
                    :and educational purposes
                    1                   t
                                       *
 • . 92.12 Gramophone records and other            Any organisation ( including
           sound oi4 similar recordings ;          broadcasting and television
           matrices for the production of          organisations ) and any public
           records , prepared record blanks ,      or private educational ,
           film for mechanical sound               scientific or cultural insti­
           recording, prepared tapes , wires ,     tution or society approved by
           strips £nd like articles of a           the competent authorities of
           kind commonly used for sound or         the Member States
           similar recording :
                                                      * « • /• • •
 ---pagebreak---                                       - 3 -
                                  ANNEX II ( Cont'd )
    C.C.T. No          Description of articles         Entitled establishments or
                                                       organisations
         92.12     ex 3 . With sound recordings of an
     (Cont'd )            educational , scientific or
                          cultural character
                   Articles for the blind
    ex 66.02       Walking-sticks ( including          Any institution for the blintf
                   climbing-sticks and seat-sticks )   or organisation concerned     j
                   canes , whips , riding-crops and    with the welfare of the blinc|
                   the like                            approved by the competent
                                                       authorities of the Hember
                   – white walking–sticks for the      States
                      blind
        90.19 Β    Hearing aids and other appli­       Any institution for the blin<$
                   ances which are worn or carried ,   or organisation concerned     J
                   or implanted in the body , to       with the welfare of the blinc|
                   compensate for a defect or dis­     approved by the competent     |
                   ability-                            authorities of the Member     j
                   ex II , Other :
                                                       States                      , 5
                                                                                     *
                           – apparatus for guiding
                              the blind
                                                                                     S
                                                                                     k
    ex 91.01       Pocket watches , wrist watches     Any institution for the blind j
                   and others watches , including     or organisation concerned      \
                   stop–watches                       with the welfare of the blind |
                          –Braille watches for the    approved by the competent
                                                      authorities of the Hember
                           blind , with cases in ma­  States
                           terials other than pre­
                            cious metal
         97.04     Equipment for parlour , table      Any institution for the blind
                   c.nd funfair games for adults      or organisation concerned
                   or children ( including            with the welfare of the blind
                   billiard tables and pintables      approved by the competent
                   and table–tennis requisites ) :    authorities of the hember
                                                      States
                   ex B. Other :
                          – tables for games adapted
                             for use by the blind .
Ili se e liane ous Other objects (for example , appa­ Any institution for the blind
articles           ratus to facilitate reading for    or organisation concerned
                   tho blind ), specially designed    with the welfare of the blind
                   for the educational , scientific   approved by the competent
                   or cultural development of the     authorities of the Member
                   blind                              States ,
                                                                                      t