CELEX: 51989PC0215
Language: en
Date: 1989-04-28
Title: RE-EXAMINED PROPOSAL FOR A COUNCIL REGULATION ( EEC ) ON THE ENTRY IN THE ACCOUNTS AND TERMS OF PAYMENT OF THE AMOUNTS OF THE IMPORT DUTIES OR EXPORT DUTIES RESULTING FROM A CUSTOMS DEBT

COMMISSION OF THE EUROPEAN COMMUNITIES
                                                  COM (89) 215   final- SYN 40
                                                   Brussels,28 April 1989
                            Re-examined proposal for a
                             Council Regulation (EEC)
                on the entry in the accounts and terms of payment
              of the amounts of the import duties or export duties
                          resulting from a customs debt
 (Submitted by the Commission pursuant to Article 149(2),(d),of the EEC Treaty)
 ---pagebreak---                                                                                     2 y
                                                                               c     '
                                  EXPLANATORY MEMORANDUM
I. Common position and Parliament's position
   On 21 December 1988 the Council adopted a common position on the proposal for a
   Regulation on the entry in the accounts and terms of payment of the amounts of the
   import duties or export duties resulting from a customs debt (C0M(84) 739 - SYN 40),
   Parliament approved that common position during its part-session held in March 1989
   subject to four amendments.   Those amendments relate to the following points:
   1. At the request of a single Member State, the Council introduced a provision
       (second paragraph of Article 11) enabling Member States to collect "ancillary
      costs for opening a file or for services rendered" where deferment of payment
      of the amount of import or export duties is granted.
      Parliament proposes that this provision be deleted.
   2. The Council deleted Article 12(1)(b) of the Commission proposal, which stipu-
      lated that deferment of payment could not be granted in the case of post-
      clearance recovery.
      Parliament proposes that this provision be reinstated.
   3. The Council added to the provision (Article 24(3)) that repayment by the
      competent authorities "of amounts of import duties or export duties or of
      credit interest or interest on arrears collected on payment of such duties shall
      not give rise to the payment of interest by those authorities" the following
      sentence:   "However,  interest may be paid if national provisions so provide".
      Parliament proposes that this entire provision be deleted.
  4. Parliament also proposes reintroducing a provision stipulating that minimal
      amounts need not be entered in the accounts.
 ---pagebreak---                                         - 2 -
II. Commission's position
    1. The Commission accepts the four proposals by Parliament.
       As regards points I (1) and (3), the provisions introduced by the Council
       would inevitably result in the rules being applied differently in the
       different Member States and thereby conflict with one of the fundamental
       objectives of the Commission's original proposal that traders should enjoy
       equal treatment throughout the Community.
       As regards point 2, the Council has revoked a Community measure which has been
       in force since 1978.  The Commission considers that the right to benefit from
       deferment of payment in the case of post-clearance recovery confers an
       unwarranted advantage on traders who already enjoy a privilege in that
       payment of their debts is claimed later than normal.
       As regards point 4, it would seem reasonable to accept a de minimis rule in
       the interests of administrative economy.
   2. Furthermore, the Commission considers that, in enabling interest to be charged
       in respect of post-clearance recovery "if national provisions so stipulate"
       (second paragraph of Article 21), the Council has again failed to achieve
       one of the essential objectives of the Commission's proposal, namely equal
       treatment of traders throughout the Community.  It therefore adheres to it-
      original proposal in this connection.
 ---pagebreak---                                  Re-examined proposal for a
                                  COUNCIL REGULATION (EEC)
                    on the entry in the accounts and terms of payment
                          of the amounts of the import duties or
                       export duties resulting from a customs debt
  Common position of the Council                         Re-examined proposal
                     Preamble and recitals as in the common position
                       Articles 1 to 10 as in the common position
 Article 11                                      Article 11
 The granting of deferment of payment            The granting of deferment of payment shall
 shall be made conditional on the                be made conditional on the provision of
 provision of security by the applicant.         security by the applicant.
 In addition, the granting of deferment
of payment may give rise to the
 collection of ancillary costs for
opening a file or for services rendered.
                        Articles 12 and 13 as in common position
Article 14                                      Article 14
1. Deferment of payment shall not be            1.   Deferment of payment shall not be
granted in respect of amounts of duty           granted in respect of amounts of duty
which, although relating to goods               which, although relating to goods entered
entered for a customs procedure which           for a customs procedure which entails the
entails the obligation to pay such duty,        obligation to pay such duty, are entered
are entered in the accounts in accordance       in the accounts in accordance with the
with the provisions in force concerning         provisions in force concerning acceptance
acceptance of incomplete declarations,          of incomplete declarations, because the
because the declarant has not, by the           declarant has not, by the time of expiry
time of expiry of the time-limit set,           of the time-limit set, provided the
provided the information necessary for          information necessary for the definitive
the definitive valuation of the goods           valuation of the goods for customs
for customs purposes or has not supplied        purposes or has not supplied the parti-
the particulars or the document missing         culars or the document missing when the
when the incomplete declaration was             incomplete declaration was accepted, or
accepted.                                       for the purposes of post-clearance
                                                recovery.
                                                                                V
 ---pagebreak---                                              - 2 -
 Common Dosition of the Council                            Re-examined proposal
                          Article 14(2)  as in the common position
                        Articles 15 to 20 as in the common position
 Article 21                                        Article 21
 Without prejudice to any provisions               Without prejudice to any provisions
 connected with offences against customs           connected with offences against customs
 rules which might be applied, no interest         rules which might be applied, no interest
other than the interest provided for in            other than the interest provided for in
Article 19 shall be charged on amounts of          Article 19 shall be charged on amounts
duty payable by a person liable for                of duty payable by a person liable for
payment.                                           payment.
However, interest on arrears may be
collected in respect of post-clearance
recovery if national provisions so
stipulate.
Article 21 a                                       Article 21a
                                                   This Regulation shall apply without
                                                   prejudice to such provisions as lay down
                                                   that the customs authorities need not
                                                   enter in the accounts amounts of duty
                                                   of less than 10 ECU.
                       Articles 22 and 23 as in the common position
                     Article 24(1) and (2) as in the common position
3.   The following Article shall be                3.  Deleted
inserted in Regulation (EEC)
No 1430/79:
                                                                                    S
 ---pagebreak---                                                  - 3 -
Common p o s i t i o n of the Council                   Re-examined proposal
" A r t i c l e 17a
Repayment by the competent authorities,
pursuant to this Regulation, of amounts
of import duties or export duties or of
credit interest or interest on arrears
collected on payment of such duties
shall not give rise to the payment
of interest by those authorities.
However, interest may be paid if
national provisions so provide."
                                      4)  as in common position
                                  Article 25 as in common position
                                                                             C
 ---pagebreak---  ---pagebreak--- Commission of the European Communities
COM(89) 215 final
Re-examined proposal for a
COUNCIL REGULATION (EEC)
on the entry in the accounts and terms of payment of the amount of the
import duties or export duties resulting from a customs debt
(submitted by the Commission pursuant to Article 149(2)(d) of the EEC
Treaty)
28.4.1989
Office for Official Publications of the European Communities
L - 2985 Luxembourg
Series: DOCUMENTS
 1989 - 6 pp. - Format: 21.0 * 29.7 cm
EN
ISSN 0254-1475
ISBN 92-77-49273-2
Catalogue number: CB-CO-89-171-EN-C
                                                                       \
 ---pagebreak---                                             ISSN 0254-1475
COM(89) 215 final
DOCUMENTS
Re-examined proposal for a
COUNCIL REGULATION (EEC)
on the entry in the accounts and terms of
payment of the amount of the import duties or
export duties resulting from a customs debt
(submitted by the Commission pursuant to
Article 149(2)(d) of the EEC Treaty)
02                                        28.4.1989
Catalogue number: CB-CO-89-171-EN-C
ISBN 92-77-49273-2
€
COMMISSION OF THE EUROPEAN COMMUNITIES