CELEX: 51987PC0310
Language: en
Date: 1987-07-07
Title: Proposal for a COUNCIL DECISION accepting on behalf of the Community Annex E4 to the International Convention on the simplification and harmonization of customs procedures (presented by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (87) 310
Vol. 1987/0185
 ---pagebreak--- Disclaimer
Conformément au règlement (CEE, Euratom) n° 354/83 du Conseil du 1er février 1983 concernant
l'ouverture au public des archives historiques de la Communauté économique européenne et de
la Communauté européenne de l'énergie atomique (JO L 43 du 15.2.1983, p. 1) modifié en dernier
lieu par le règlement (UE) 2015/496 du Conseil du 17 mars 2015 (JO L79 du 25. 3.2015, p. 1), ce
dossier est ouvert au public. Le cas échéant, les documents classifiés présents dans ce dossier
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informations classifiées de l'Union européenne.
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 last amended by Council
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on the security rules for protecting EU classified information.
In Übereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom 1. Februar
1983 über die Freigabe der historischen Archive der Europäischen Wirtschaftsgemeinschaft und
der Europäischen Atomgemeinschaft (ABI. L 43 vom 15.2.1983, S. 1), zuletzt geändert durch die
Verordnung (EU) Nr. 2015/496 vom 17. März 2015 (ABI. L 79 vom 25.3.2015, S. 1), ist dieser Akt
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Verschlusssachen als herabgestuft angesehen.
 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                            COM(87 ) 310 final
                                            Brussels , 7 July 1987
                                 Proposai for a
                                COUNCIL DECISION
      accepting on behalf of the Community Annex E4 to the International
   Convention on the simplification and harmonization of customs procedures
                         ( presented by the Commission )
                                           0Sorti9JÜILÏ3S7        H
                                                   du Secrétariat £3
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 ---pagebreak---                                    2_
                             EXPLANATORY MEMORANDUM
1 . The International Convention on the simplification and harmonization
     of customs procedures ( Kyoto Convention ), which was drawn up by the
     Customs Co-operation Council ( CCC ) and to which the Community is a
     contracting party ( 1 ), provides for the preparation of a number
     of annexes , each one of which is regarded as a convention and can be
     accepted separately .
2 . Because the aim is to facilitate international trade , the various
     annexes - each of which deals with a specific sector of customs
      legislation - directly concern the operation of the customs union
     and in a wider perspective , the implementation of the Community 's .
     commercial policy .
3 . Annex E4 concerning drawback was adopted by the CCC in May 1973 . The
      Community , as a contracting party to the Kyoto Convention , has to
      take a decision on this Annex .
4 . The Annex has been examined in detail by the Commission services
     and representatives of the Member States . It is clear from this
     examination that there are only a few points of difference between
     the Community provisions and the standards contained in the Annex .
5 . Consequently , Annex E4 can be accepted , subject to certain reservations .
     The reservations to be entered by the Community are set out in Annex II
     to the draft Council Decision .
6 . Conclusion
     The Commission proposes that the Council accept on behalf of the Community
     Annex E4 to the International Convention on the simplification and
     harmonization of customs procedures , with the reservations set out
     in Annex II to the draft Decision .
( 1 ) Council Decision of 18 March 1975 ( OJ L 100, 21.4.1975, p. 1 )
 ---pagebreak---                                           2>
                                 Proposai for a
                                COUNCIL DECISION
    accepting on behalf of the Community Annex E4 to the International
Convention on the simplification and harmonization of customs procedures
  THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
  Having regard to the Treaty establishing the European Economic Community ,
  and in particular Article 113 thereof ,
  Having regard to the proposal from the Commission ,
  Whereas by Council Decision 75 / 199 / EEC C1 ) the Community concluded the
   International Convention on the simplification and harmonization of
  customs procedures ;
  Whereas the acceptance of the annexes to the International Convention on the
  simplification and harmonization of customs procedures effectively
  contributes to the development and easing of international trade in goods ;
  Whereas Annex E4 concerning drawback may be accepted by the
   Community ;
   Whereas acceptance should , however, be accompanied by certain reservations
  to take account of the specific requirements of the Customs Union and
  the stage currently reached in the harmonization of customs legislation ,
   HAS DECIDED AS FOLLOWS :
                                        Article 1
   Annex E4 to the International Convention on the simplification and
   harmonization of customs procedures , concerning drawbacky is hereby
   accepted on behalf of the Community , subject to a reservation of a
  general nature and a reservation with regard to standard 5 .
   ( 1 ) OJ L 100 , 21.4.1975 , p. 1
 ---pagebreak---                                        ч
The text of Annex E4 ,  together with the reservations , is attached to
this Decision .
                                  Article 2
The President of the Council shall designate the person empowered to
notify the Secretary-General of the Customs Co-operation Council of
the acceptance by the Community , subject to the reservations referred
to in Article 1 , of the Annex concerning drawback .
Done at Brussels                              For the Council
                                              The President
 ---pagebreak---                     ANNEX E.4.           ANNEX
           Annex concerning drawback
                     Introduction
        When imported materials which have
borne import duties and taxes are subjected
to manufacturing or processing ( or, in certain
circumstances, repair) and are then exported ,
they can often be offered for sale in foreign
markets at more competitive prices if the
import duties and taxes are refunded at
exportation . The drawback procedure
provides facilities for such a refund.
        Since,   however,      such refunds  may
encourage the importation of foreign goods
 for which equivalents are available from
domestic sources , some restriction on the
granting of such refund may be considered
 necessary in respect of particular categories
of goods or particular processing or
 manufacturing operations . The extent to
 which drawback may be granted will have
 to be specified as necessary by individual
 countries .
        This Annex covers not only the granting
 of drawback in cases where the goods have
 undergone processing, manufacture or repair,
 but also the possibility of granting drawback
 in cases where goods have been imported and
 are subsequently re-exported in the same state.
 The Annex does nor cover, however, repay ¬
 ment made on grounds of equity, for example,
 when goods are returned to the supplier as
 being not in accordance with contract.
 Neither does the Annex cover the repayment
 on exportation of duties and raxes other than
 import duties and taxes.
                       Definitions
        For ( he purposes of this Annex :
  ( a ) the term ” drawback procedure ” means
        the Customs procedure which , when
        goods are exported, provides for a refund
 ---pagebreak---        ( total or pa i rial } to he IIKKII: in respect
       of the import duties and taxes charged
      on the goods, or on materials contained
       in them or used up in their production ;
(b)    the term ” drawback             ” means the
       amount ol import duties and taxes repaid
       under the drawback procedure ;
( c ) the term " import duties and taxes ”
       means Customs duties and all other
       duties, taxes, fees or other charges which
       are collected on or in connection with
       the importation of goods, but not
       including fees and charges which are
       limited in amount to the approximate
       cost of services rendered .
                         Principie
 I.                                          StiinJjrd
       The drawback procedure shall be
governed by the provisions of this Annex .
                           Scope
2.                                           Stjndiini
       National legislation shall specify the
cases in which drawback may be claimed and
the conditions under which it is paid .
Note I
       The cases where drawback may be
claimed may be specified by reference to
certain goods or classes of goods or to certain
uses of goods . Drawback may also be
 restricted to certain categories of import
duties and taxes or to cases where the goods
have undergone processing, manufacture or
repair or other authorized uses. Drawback in
respect of goods used up in the production
of exported goods does not normally extend
to    mere     aids   to    manufacture ,    such   as
lubricants, bur may apply to waste or loss
resulting from such manufacture.
 ---pagebreak--- Note 2
      Repayments under the drawback
procedure are not granted in cases where
import duties and taxes have been , or will be,
repaid under other provisions .
3.                          Recommended Practice
      The drawback procedure should also be
applied in cases where the goods or materials
which have borne import duties and taxes
have been replaced by equivalent goods or
materials     used      in   the     manufacture    or
production of exported goods.
               C onililions to |>c tulf illcd
4.                                            Standard
      The interested parties shall maintain
records or stock accounts enabling the
validity of the claim for drawback to be
verified .
5.                                            Standard
       When it is known or anticipated at the
 time of importation of the goods for home
use that drawback            will    be claimed , the
declarant may be required , in order to
 facilitate a later claim , to state this intention ;
however, payment of drawback shall not be
withheld solely because such a statement has
 not been made, nor shall exportation be
 required because of such a statement.
 Note
       The Customs may require that goods on
 which drawback is to be claimed be segregated
 from other goods or be processed or
manufactured under Customs supervision .
            Duration of stay of the goods
               in the Customs territory
6.                                            Standard
       Where a time limit for the exportation
of the goods is fixed beyond which they no
 ---pagebreak---                             ъ
longer qualify for drawback, due account
shall be taken in fixing such limit of the nature
of the process or manufacture to which the
goods may be subjected , and of the
commercial or other factors involved .
7.                       Recommended Practice
      Where a time limit for the exportation
of the goods is fixed , this should , upon
request, be extended if the reasons are deemed
by the Customs authorities to be valid.
Declaration on exportation and claim for drawback
8.                                       Standard
      A declaration of exportation on draw¬
back accompanied by supporting documents
shall be lodged at a competent Customs office.
9.                       Recommended Practice
      At the request of the exporter, and for
 reasons deemed to be valid , the Customs
 authorities should , so far as possible, allow
goods for exportation to be examined on
private premises, the expenses entailed by
such examination being borne by the exporter.
      The Customs authorities may themselves
 require goods for exportation to be produced
 for examination at private premises.
 1 0.                    Recommended Practice
      Where the exportation of goods under
 the drawback procedure is controlled through
 the exporter's records, production of the
goods at exportation should normally be
dispensed with .
 1 I.                                    Standard
      The claim for drawback shall contain
(or provide in the accompanying documents)
such proof as is required to show that the
conditions laid down for the payment of
drawback have been fulfilled .
 ---pagebreak---                             *\
Note
      The particulars that may he required by
the Customs authorities for the payment of
drawback include the following :
(a)   the claimant,
( b ) the initial clearance of the goods for
      home use ( for example, the number and
      date of the Goods declaration for home
      use ).
(c ) the import duties and taxes paid ,
( d ) the nature or tariff description , and the
      quantity , of the goods,
(e ) the use, process or manufacture to which
      the goods have been subjected ,
( f)  details of exportation .
 12 .                    Recommended Practice
      Where a time limit is fixed beyond which
claims for drawback will nor be accepted ,
provision should be made for its extension
for commercial or other reasons deemed by
the Customs authorities to be valid .
                Payment of drawback
13 .                                    Standard
      Drawback shall be paid as soon as
possible after the claim has been verified.
14 .                     Recommended Practice
      Drawback should also be paid on deposit
of the goods in a Customs warehouse on
condition that they are to be exported
subsequently .
15 .                     Recommended Practice
      The Customs authorities should, if so
requested , pay drawback periodically, on
goods exported during a specified period .
 ---pagebreak---          Information concerning drawback
16.                                     Standard
     The Customs authorities shall ensure that
all relevant information regarding the draw¬
back procedure is readily available to any
person interested .
 ---pagebreak---                                          ((                            ANNEX II
            Commentaries and reservations to be entered by the Community
           in respect of Annex E 4 to the International Convention on the
               simplification and harmonization of customs procedures
1 . " General Reservation ( general remark )
    Community legislation generally covers the provisions of this Annex .
    However , in the areas not covered by Community legislation , the Member
    States enter their own reservations , if necessary ."
2 . " Standard 5
    The declaration for release for free circulation must contain certain
    details regarding the use of the inward processing relief arrangements -
    drawback system . Furthermore , use of this system pre-supposes that an
    inward processing authorization has been issued or , in certain cases ,
    requested before this release for free circulation ."
 ---pagebreak---       Fiche d ' impact, de certains actes législatifs sur les PME et l' emploi
Objet ; Projet de proposition d' une décision du Conseil portant acceptation ,
           au nom de la Communauté , de l' annexe E4 il la Convention
           internationale pour la simplification et l' harmonisation des régimes
           douaniers •
I,    Quelle est la justification principale de la mesure ?
      Simplification et harmonisation des régimes douaniers , en l' occurrence
      le régime de " drawback "
II . Caractéristiques des entreprises concernées en particulier :
           Y a- t- il un qrand nombre de PME ?                         NON
           Note t' on des concentrations dans des réglons i            NON
           -    éligibles aux aides régionales des E.M. ?              NON
                éligibles au Feder ?                                  NON
III . Quelles sont - les obligations imposées directement aux entreprises ?
        Néant
IV . Quelles sont les obligations susceptibles d' ètre imposées indirectement
      aux entreprises via les autorités locales ?
      Néant
V. Y a - t -il des masures spéciales pour les PME ?                   NON
    -      Lesquelles ?
VI . Quels est l' effet prévisible ?
      -    Sur la ccmpétitvité de9 entreprises ?
      -    Sur l' emploi ?
           Cette proposition concerne l' adopotion , par la Communauté , d' une
           annexe & la Convention internationale pour la simplification et
           l' harmonisation de9 régimes douaniers . La proposition en tant que
           telle ne touche pas la compêtivité ni l' emploi mais fait partie
           d' une    ensemble  de  mesures   visant  l' introduction  de   régimes
           simplifiés gui pourraient faciliter les opérations d' exportation et
           d' importation tant pour les PME que pour les autres entreprises .
VII . Les partenaires sociaux ont -ils été consultés ?                NON
           Avis des partenaires sociaux