CELEX: 51976PC0596
Language: en
Date: 1976-11-15
Title: Amendments to the Proposal for a Council Directive on the harmonization of provisions laid down by law regulation or administrative action relating to customs debt (submitted to the Council by the Commission in application of Article 149, second subparagraph of the EEC Treaty)

ARCHIVES HISTORIQUES
DE LA COMMISSION
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DOCUMENTS "COM"
COM (76) 596
Vol. 1976/0184
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                                                   COM(76)596 final.
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                           Amendments -to
                  the Proposal for a Council Directive
          on the harmonization of provisions laid down by law
          i
                     regulation or administrative action
                          relating to customs debt                                   \
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              ( submitted to the Council "by the Commission in
                application of Article 149 , second subparagraph
                              of the EEC Treaty)
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  COM(76) 596 final .
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 ---pagebreak---                        EXPLANATORY MEMORANDUM
           In response to the Opinion given by the European Parliament ( 1 )
on the froposal for a Directive on the harmonization of provisions laid
down by law , regulation or administrative action relating to customs debt ( 2 ),
the Commission consider it opportune to amend its initial proposal in accord-
dance with Article 149 , second subparagraph , of the Treaty establishing the
European Economic Community .
           The amendments proposed constitute improvements to the wording of
the text without changing in any respect the essential features of the
original proposal of the Commission.
( 1 ) O.J. No
( 2 ) O.J. No C 128 of 10.6.1976 , page 48
 ---pagebreak---                             Amendments to.
                 the Proposal for a Council Directive
          on the harmonization of provisions laid down by law
                   regulation or administrative action
                        relating to customs debt
          ( amendment in application of Article 149 , second
                  paragraph of the EEC Treaty )
The Commission modifies its Proposal as follows :
- Article 7 , first subparagraph - new wording :
    "Without prejudice to the time-limits for payment which the person liable
      for payment may be allowed under the provisions in force , the amount of
      the import or export duties which constitutes the customs debt shall be
      due to the competent authorities upon the completion of the entry of
   'the said duties into the accounts ".
- Article 7 , second subparagrap h •
 , " Deleted ".
- Article 8 , paragraph 2 ( a ), first sentence - new word.ing :
    " the customs debt on importation shall be settled
- Article 8 , paragraph 2 ( b ), first sentence - new wording :
   " 1he customs debt on exportation shall be settled