CELEX: 51989PC0331(01)
Language: en
Date: 1989-07-26
Title: PROPOSAL FOR A COUNCIL REGULATION ( EEC ) AMENDING REGULATION ( EEC ) NO 222/77 IN RESPECT OF THE ABOLITION OF LODGEMENT OF THE TRANSIT ADVICE NOTE ON CROSSING AN INTERNAL FRONTIER OF THE COMMUNITY

No C 245/4                             Official Journal of the European Communities                                    26. 9. 89
                                                              II
                                                      (Preparatory Acts)
                                                 COMMISSION
              Proposal for a Council Regulation (EEC) amending Regulation (EEC) No 222/77 in respect of
              the abolition of lodgement of the transit advice note on crossing an internal frontier of the
                                                         Community
                                               COM(89) 331 final — SYN 205
                                       (Submitted by the Commission on 10 July 1989)
                                                        (89/C245/05)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                          introduced to simplify formalities at the internal frontiers
                                                                  of the Community and, in this connection, listed discon-
                                                                  tinuing presentation of the transit advice note as the first
Having regard to the Treaty establishing the European             item in its timetable for completing the internal market
Economic Community, and in particular Article 100a                by 1992;
thereof,
                                                                  Whereas abolition of the transit advice note necessitates
                                                                  the introduction of a substitute legal framework so that
Having regard to the proposal from the Commission,                the amount of charges payable in cases where goods fail
                                                                  to be produced at the office of destination and the
                                                                  Member State empowered to collect such charges may
In cooperation with the European Parliament,                      be determined,
Having regard to the opinion of the Economic and                  HAS ADOPTED THIS REGULATION:
Social Committee,
                                                                                             Article 1
Whereas Council Regulation (EEC) No 222/77 of                     Regulation (EEC) No 222/77 is hereby amended as
 13 December 1976 on Community transit ('), as last               follows:
amended by Regulation (EEC) No 1674/87 (2), provides
 inter alia that the carrier is obliged to present a transit       1. Article 22 (1) is replaced by the following:
advice note to the customs office at the point of entry
into each Member State through the territory of which                 ' 1.    The carrier shall give a transit advice note:
goods pass in the course of a Community transit
operation; whereas that same Regulation lays down that                (a) to each office of transit within the meaning of the
the purpose of the transit advice note is to make it                       second indent of Article 11 (d);
possible, in cases where goods are not produced at the
                                                                      (b) to each office of transit at the point of entry into
office of destination, to substantiate the presumption as
                                                                           the Community, where the goods have passed
to the Member State where the irregularity took place                      through the territory of a third country.
 and where any charges payable are to be collected;
                                                                      The specimen transit advice note shall be determined
                                                                      in accordance with the procedure laid down in
Whereas, at the meeting of the European Council held                  Article 57.';
 on 28 and 29 June 1985 in Milan, the Commission
 presented a White Paper on completing the internal
                                                                   2. in Article 36:
 market of the Community which set the end of 1992 as
 the deadline for achieving that goal; whereas the                     (a) in paragraph 2, subparagraph (d) is deleted;
 European Council endorsed that objective;
                                                                       (b) the following new paragraph 3 is added:
Whereas the White Paper provided in particular that, at                    '3.   When the consignment has not been
 an intermediate stage further measures should be                          produced at the office of destination and the
                                                                           place of the offence or irregularity is not known,
 (») OJ No L 38, 9. 2. 1977, p. 1.                                          such offence or irregularity shall be deemed to
 (2) OJ No L 157, 17. 6. 1987, p. 1.                                        have been committed:
 ---pagebreak--- 26. 9. 89                             Official Journal of the European Communities                               No C 245/5
       — in the Member State to which the office of                       If, subsequently, the Member State where the said
            departure belongs,                                            offence or irregularity has been committed is
            or                                                            determined, the taxes (with the exception of
                                                                          import duties) to which the goods are liable in
       — in the Member State to which the office of
                                                                          that Member State shall be reimbursed to it by the
            transit at the point of entry into the
                                                                          Member State which had originally recovered
            Community belongs and to which a transit
                                                                          them. In that case, any overpayment shall be
            advice note has been given,
                                                                          reimbursed to the person who had originally paid
                                                                          the charges.';
       unless the principal furnishes proof to the
       competent authorities of the regularity of the
       transit operation or of the place where the offence        3. Article 42 (3) is replaced by the following:
       or irregularity has been committed.                            '3.    For the purposes of applying Article 22, the
                                                                      records kept by the railway authorities shall be
       If, in the absence of such proof, the said offence             substituted for transit advice notes.'
       or irregularity remains deemed to have been
       committed in the Member State of departure or in
       the Member State of point of entry, the duties                                        Article 2
       and other taxes shall be levied by that Member             This Regulation shall enter into force on 1 July 1990.
       State at the highest rates applicable in the
       Community to the goods involved in the transit in          This Regulation shall be binding in its entirety and
       question.                                                  directly applicable in all Member States.
               Proposal for a Council Directive amending Directive 69/169/EEC to increase in real terms the
                                       tax paid allowances in intra-Community travel
                                              COM(89) 331 final — SYN 205
                                      (Submitted by the Commission on 10 July 1989)
                                                       (89/C 245/06)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                          anticipates the mode of movement of goods which will
                                                                  apply in the internal market;
Having regard to the Treaty establishing the European
Economic Community, and in particular Article 99                  Whereas, taking into account the progressive nature of
thereof,                                                          the creation of the internal market as stated in Article 8 a
                                                                  of the Treaty, graduated increases are necessary both for
Having regard to the proposal from the Commission,                this market and for achieving the aim of Council
                                                                  Directive 69/169/EEC (x), as last amended by Directive
Having regard       to   the  opinion   of  the   European
                                                                  89/194/EEC (2), as set out in the second recital thereto;
Parliament,
                                                                  whereas establishing the market means that goods
Having regard to the opinion of the Economic and                  bought tax paid will be able to be taken across internal
Social Committee,                                                 frontiers without any liability to pay further tax and that
                                                                  the existing allowances for travellers will cease to exist,
Whereas Article 8 a of the Treaty defines the internal            because they would have no meaning;
market as an area without internal frontiers in which the
free movement of goods, persons, services and capital is          Whereas it is necessary in the same way to phase out all
ensured and states that this market should be                     differences in the treatment of travellers entering various
progressively established over a period expiring on               Member States,
31 December 1992;
Whereas the system of travellers' allowances applies to           (') OJ No L 133, 4. 6. 1969, p. 6.
goods which move about tax paid and in this respect               (2) OJ No L 73, 17. 3. 1989, p. 47.