CELEX: 51989PC0214
Language: en
Date: 1989-05-11
Title: PROPOSAL FOR A COUNCIL REGULATION ( EEC ) AMENDING REGULATION ( EEC ) NO 1031/88 DETERMINING THE PERSONS LIABLE FOR PAYMENT OF A CUSTOMS DEBT

COMMISSION OF THE EUROPEAN COMMUNITIES
                                              C0M(89)214  final -SYN 195
                                              Brussels/ 11 May 1989
                       Proposal for a
                  £2y!!£Ik-5§§ykûIi2N_(EEÇ)
       amending Regulation (EEC) No 1031/88 determining the persons
                    liable for payment of a customs debt
                 (presented by the Commission)
 ---pagebreak---                                                                  C&^?Z'f*r/]'
                            EgPLAKAflngy MEMnRAWTTTM
Article 10 of Council Regulation (EEC) No 2504/88 of 25 .July 1988 on free
zones and free warehouses1 lays down that non-Comrnunity goods may be
consumed or used in free zones or free warehouses only in the circumstances
indicated therein, i.e. in practice in the same circumstances as in other
parts of the customs territory of the Community.
Provision therefore had to be made for a further case in which a customs
debt on importation is Incurred resulting from the consumption or use in a
free zone or free warehouse, in circumstances other than those covered by
the rules in force, of goods liable to import duties. Such was the purpose
of Council Regulation (EEC) No 4108/88 of 21 December 1988 amending Council
Regulation (EEC) No 2144/87 of 13 July 1987 on customs debt. 2
It is now a question of determining which persons are liable for payment of
a customs debt incurred in such circumstances, and Council Regulation (EEC)
No 1081/88 of 18 April 1988 determining the persons liable for payment of a
customs debt 3 should be supplemented accordingly.
To that end, it would seem appropriate to refer to the principles adopted
to determine the persons liable for payment of a customs debt where goods
liable to import duties are removed from the customs supervision involved
in the temporary storage of the goods or their being placed under a customs
procedure Involving customs supervision (see Article 4 of Regulation (EEC)
No 1031/88).
1 OJ No L 225, 15.08.1988, p. 8.
2 0 J N O L 361, 29.12.1988, p. 2
3 OJ No L 102, 21.4.1988, p. 5.
 ---pagebreak---                                     - 2 -
This is because, since goods can be consumed or used in free zones or free
warehouses only under the same conditions as in other parts of the customs
 territory of the Community, the unlawful consumption or use of non-
Community goods in such zones or warehouses must be treated in the same way
as if the said goods were unlawfully consumed or used in another part of
 the customs territory of the Community. Moreover, in both cases the said
unlawful acts have the same adverse economic consequences.
This is why it is proposed in such oases to hold liable for payment of the
customs debt those persons having unlawfully consumed or used goods and any
 other persons who are liable, under the provisions in force in the Member
 States, by reason of such unlawful consumption or use.
It will therefore be possible to recover the customs debt from a maximum
number of people and, in order to ensure optimum recovery of the amounts of
duty payable, which constitute own resources of the Community budget,
provision is also made for applying the principle of joint and several
liability of all persons thus liable to pay the customs debt.
Further, where goods have disappeared from a free zone or free warehouse
and such disappearance is considered equivalent to unlawful consumption or
use in the free zone or the free warehouse since it cannot otherwise be
satisfactorily accounted for, it cannot be ruled out that the goods have been
consumed or used in another part of the customs territory of the Community.
 ---pagebreak---                                     - 3 -
Since, in such a case, the person having consumed or used the goods that have
disappeared is unknown, it is proposed that the person who according to the
knowledge of the authorities was last in possession of the goods in question,
shall be liable for the payment of the customs debt.
For the same reasons as indicated above any other persons who are liable under
the provisions in force in the Member States by reason of the fact that the goods
are considered to have been used or consumed unlawfully in the free zone or the
free warehouse shall also be jointly or severally liable for the payment of the
customs debt.
                                                                                  4
 ---pagebreak---                           Proposal for a
                      Council Regulation (EEC)
                    amending Regulation (EEC) No 1031/88
         determining the persons liable for payment of a customs debt
 TEE OCONCZL OF THE E0RÛPEAN OCMMDNITTES,
 Having regard to the Treaty establishing the European Economic Community,
 and in particular Article 100a thereof,
 Saving regard to the proposal from the Commission,1
 In cooperation with the European Parliament,2
 Having regard to the opinion of the Economic and Social Committee,3
 Whereas Council Regulation (EEC) No 4108/88 of 21 December 1988 amending
                                                 4
 Regulation (EEC) No 2144/87 on customs debt        provided for
 a further case in which a customs debt on iaportis incurred            resulting
 from the consumption or use in a free zone "or a free warehouse, in
 circumstances other than those covered by the rules in force, of goods
 liable to Import duties;
whereas, in order to take account of this further case in which a customs
                                                                     5
debt on import is incurred. Council Regulation (EEC) No 1031/88
 rihonlrl be supplemented accordingly; whereas provision should be made that;
 in such a case not only the persons who    consumed or used          the
 goods in question   In circumstances other than those covered by the rules
 in force, but also any other persons who are liable, under the provisions
 in force in the Member States, by reason of such consumption or use, are
 jointly and severally       liable for payment of the customs debt;
 1 QJ No C                 , p.
2  QJ No C                   p.
3  QJ No L                 , p.
4  QT No L 361, 29^12,1988, p .2
5  QJ No L 102, 21.4.1968, p. 5
                                                                                  S
 ---pagebreak---                                                    - 2 -
Whereas, in cases where goods have disappeared and the customs authority considers
that such   goods have been consumed or used in the free zone or the free warehouse
and in so far as none of the persons referred to in the preceding recital is known
the person liable for payment of the customs debt shall be the person who, according
to the knowledge of the authorities, was last in possession of the goods in question;
in this case it is also important to provide that any other persons who are liable
under the provisions in force in the Member States by reason of the fact that the
goods are considered to have been used or consumed in the free zone or the free
warehouse shall be also jointly and severally liable for payment of the customs debt,
HAS ADOPTED THIS REGULATION:
                                           Article 1
The following A r t i c l e 6a is hereby added to T i t l e I of Regulation (EEC) No 1031/88:
                                         " A r t i c l e 6a
1. Where a customs debt has been incurred pursuant to Article 2(1)(g) of Regulation
    (EEC) No 2144/87, the person having consumed or used the goods in a free zone or
   free warehouse in circumstances other than those covered by the rules in force
   shall be liable for payment of such debt.
   Any other persons who are Liable, under the provisions in force in the Member
   States, by reason of such consumption or use shall also be jointly and severally
   liable for payment of such debt.
2. where    goods        have   disappeared            and the customs authority considers that
   they have been consumed or used in the free zone or free warehouse, and where
   it is not possible to apply paragraph 1, the person who, according to the
   knowledge of the authorities, was last in possession of the goods, shall be the
   person liable for payment of the customs debt.
                                                                                                C
 ---pagebreak---                                        - 3 -
    Any other persons who are liable, under the provisions in force in the Member
    States by reason of the fact that the goods are considered to have been used or
    consumed in the free zone or the free warehouse, shall also be jointly    and
    severally  liable for payment of such debt.
                                    Article 2
This Regulation shall enter into force on the third day following that of its publication
in the Official Journal of the European Communities.
It shall be applicable from the date of implementation of Council Regulation
(EEC) No 2504/88 of 25 July 1988 on free zones and free warehouses .
This Regulation shall be binding in its entirety and directly applicable in
all Member States»
Dona at Brussels,                                For the Council,
6
  0J No L 225, 15.8.1988, p.8.
                                                                                        ?
 ---pagebreak--- Commission of the European Communities
COM(89) 214 final
Proposal for a
COUNCIL REGULATION (EEC)
amending Regulation (EEC) No 1031/88 determining the persons liable for
payment of a customs debt
(submitted to the Council by the Commission)
 11.5.1989
Office for Official Publications of the European Communities
L - 2985 Luxembourg
Series: DOCUMENTS
 1989 — 7 pp. — Format: 21.0 x 29.7 cm
EN
ISSN 0254-1475
ISBN 92-77-49538-3                                                         r ^ i
Catalogue number: CB-C0-89-185-EN-C
                                                                        I-i ;..
 ---pagebreak---                                            ISSN 0254-1475
COM(89) 214 final
DOCUMENTS
Proposal for a
COUNCIL REGULATION (EEC)
amending Regulation (EEC) No 1031/88
determining the persons liable for payment of a
customs debt
(submitted to the Council by the Commission)
02                                       11.5.1989
Catalogue number: CB-CO-89-185-EN-C
ISBN 92-77-49538-3
€
COMMISSION OF THE EUROPEAN COMMUNITIES