CELEX: 51982PC0131
Language: en
Date: 1982-03-19
Title: Proposal for a COUNCIL REGULATION (EEC) amending Regulation (EEC) No 1430/79 on the repayment or remission of import or export duties (submitted to the Council by the Commission)

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COM (82) 131
Vol. 1982/0044
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                                                         COM(82)131 final
                                                         Brussels > 19 March 1982
                                   Proposal for a
                ,          .  COUNCIL REGULATION ( EEC )
amending Regulation ( EEC ) No 1430 / 79 on the repayment or remission
                             of import or export duties
                  ( submitted to the Council by the Commission )
COM ( 82 )  131 final
 ---pagebreak---                                                                    COM AiA
                                   Explanatory Memorandum
                                                                         1
                 Council Regulation ( EEC ) No . 1430 /79 of 2 July 1979   lays down
the conditions under which the competent authorities may grant the repayment
or remission of import or export duties . It entered into force on 1 July
1980 .
                 Experience since that time has shown that provision needs to
be made for repayment or remission of duties in certain cases where the
procedural requirements laid down by the Council in the Regulation have
not been observed . Article 13 of the Regulation provides that import duties
may be repaid or remitted in situations other than those covered by the
other Articles of the Regulation where special circumstances are involved
in which no negligence or deception may be attributed to the person
concerned       . As now worded ^ the Article does not , however , allow repayment
or remission to be granted where the procedural requirements laid down
by the Council have not been fully observed .
                 The harmonization which has been achieved by Regulation
No . 1430 / 79 must not , of course , be jeopardized . It would not be advisable
to vest the discretion to repay or remit duties in cases of failure to ob­
serve a procedural requirement (a typical case being non-compliance with the
requirement for re-exportation of the goods to be carried out ynder offi­
cial supervision in the Member States , because in that case the discretion
would probably not be exercised in the same way in all the Member States
and this would give rise to differences in treatment between traders in
the Community .
                The only way of ensuring that the more flexible rules applicable
in cases of failure to observe procedural requirements laid down by Regula­
tion No . 1430 /79 are applied in the uniform manner desired is to amend
Article 13 so that the Commission deals with all such cases on an equal
footing .
                                                                mam/mmm
1 0J No . L 175 , 12.7.1979 , p. 1
2 _.
  The procedure to be followed in such cases is laid down in Regulation
  ( EEC ) No . 1575 / 80 of 20 June 1980 ( 0J No . L 161 , 26.6.1980 , p. 13 ).
 ---pagebreak---                                    - 2 -
             The second part of the proposal extends the discretion given to
Member States by the second paragraph of Article 20 of Regulation No . 1430/ 79 ,
regarding the repayment or remission of sums of less than 10 ECU , to any
application involving such small amounts .
             The proposal is based on Articles 43 and 235 of the EEC Treaty
 and therefore requires the opinion of Parliament . In view of the urgency
 and limited scope of the proposal , there would appear to be no need to seek
 the opinion of the Economic and Social Committee .
                            t
 ---pagebreak---                                    Proposa L
                          for a Council Regulation
                    amending Regulation ( EEC ) No 1430/ 79
                on the repayment or remission of import or export
                                   duties
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European Economic Community,
and in particular Articles 43 and 235 thereof ,
                                                       1
Having regard to the proposal from the Commission ,
                                                            2
Having regard to the opinion of the European Parliament ,
Whereas the experience acquired since the entry into force of Council
 Regulation ( EEC ) No 1430/ 79^ has shown that there may be justification
for granting the repayment or remission of import duties even in certain
cases where a procedural requirement laid down by the said Regulation has
not been observed ;
Whereas Regulation ( EEC ) No 1430/ 79 does not at present provide for the
repayment or remission of duties in such cases ; whereas the said
 Regulation should therefore be amended to include such provision ;
Whereas , to ensure that this provision is applied in a uniform manner
throughout the Community, it should be subject to the Community procedure
laid down in Article 13 of the Regulation ;
                                                              ■ ■•/■■•
 0J No . L 175 , 12.7.1979 , p. 1
 ---pagebreak--- Whereas , moreover , the discretion gi ver, to the Member States by the second para­
graph of Article 2Q of Regulation ( EiC ) No 1430/ 79 regarding the repayment or
remission of sums of less than 10 ECU should be extended to any application
involving such an amount ,
HAS ADOPTED THIS REGULATION :
                                     Article 1
Regulation ( EEC ) No . 1430 / 79 is hereby amended as follows :
1 . The title of Section E of Title I is replaced by the following :
    " E. Special Cases "
2 . Article 13 is replaced by the following :
    " 1 . Import duties may be repaid or remitted in situations other than
          those referred to in Sections A to D which result from special cir­
          cumstances in which no negligence or deception may be attributed to
          the person concerned .
      2 . Import duties may also be repaid or remitted in cases where repay­
          ment or remission could not be granted under Sections B to D because
          of the failure of the person concerned to comply with procedural re­
          quirements , provided that it has     been established to the satisfac­
          tion of the competent authorities that the other conditions required
          for repayment or remission have been met and that the circumstances
          are such that no negligence or deception may be attributed to the
          person concerned .
     3 . The cases in which paragraphs 1 and 2 may apply, and the detailed
          procedure to be followed for this purpose , shall be determined in
          accordance with the procedure laid down in Article 25 . The repayment
          or remission may be made subject to special conditions ."
 ---pagebreak---                                       - 3 -
3 . The second paragraph of Article 20 is replaced by the following :
    " However , the Member States may grant applications for repayment or
    remission involving a smaller amount ."
                                   Article 2
This Regulation shall enter into force on the day following its publication
in the Official Journal of the European Communities . It shall apply to re­
quests for repayment or remission of import or export duties entered in the
accounts on or after the date of its entry into force .
This Regulation shall be binding in its entirety and directly applicable
in all Member States .
                                          Done at Brussels ,
                                          For the Council ,