CELEX: 51988PC0506
Language: en
Date: 1988-09-23
Title: Proposal for a COUNCIL REGULATION (EEC) amending Regulation (EEC). No 918/83 setting up a Community system of reliefs from duty (presented by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (88) 506
Vol. 1988/0182
 ---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
ont été déclassifiés conformément à l'article 5 dudit règlement ou sont considérés déclassifiés
conformément aux articles 26(3) et 59(2) de la décision (UE, Euratom) 2015/444 de la
Commission du 13 mars 2015 concernant les règles de sécurité aux fins de la protection des
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
Regulation (EU) 2015/496 of 17 March 2015 (OJ L 79, 27.3.2015, p. 1), this file is open to the
public. Where necessary, classified documents in this file have been declassified in conformity
with Article 5 of the aforementioned regulation or are considered declassified in conformity with
Articles (26.3) and 59(2) of the Commission Decision (EU, Euratom) 2015/444 of 13 March 2015
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
der Öffentlichkeit zugänglich. Soweit erforderlich, wurden die Verschlusssachen in diesem Akt in
Übereinstimmung mit Artikel 5 der genannten Verordnung freigegeben; beziehungsweise werden
sie auf Grundlage von Artikel 26(3) und 59(2) der Entscheidung der Kommission (EU, Euratom)
2015/444 vom      13.   März 2015     über die   Sicherheitsvorschriften für den Schutz von  EU-
Verschlusssachen als herabgestuft angesehen.
 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                  COM(88 ) 506 final
                                                  Brussels , 23 September 1988
                  V
                               Proposai for a
              V,
              .у         COUNCIL REGULATION ( EEC )
  amending Regulation ( EEC ). No 918 / 83 setting up a Community system
                           of reliefs from duty
                     ( presented by the Commission )
 ---pagebreak---                                                                    Ce ^ O b
                           EXPLANATORY MEMORANDUM
Subject : The Common Customs Tariff and international cooperation in the
          field of non-commercial scientific research .
1 . Mere than any other activity of the human mini , basic scientific
    research nowadays calls out to be conducted on a worldwide scale .
    Disregarding applied research intended for industrial or military
    purposes , the pooling of results and international cooperation to obtain
    such results is one of the most encouraging signs for the peaceful and
    prosperous development of mankind in the future .
    Although cooperation in the field of research must inevitably evolve
    within regional political structures , the scientific community tends to
    break free from such historical or political confines and establish
    links at continental and indeed intercontinental and world level . This
    approach is reflected most clearly in the establishment of international
    organizations having their own legal personality , e.g. the European
    Organization for Nuclear Research (CERN ). A case in point is the
    Institut Laue-Iangevin ( ILL ) in Grenoble , which has its own legal
    personality in French law despite being the result of an agreement
    between the French , German and UK Governments . In many cases , however ,
    international cooperation in the field of scientific research is carried
    on outside an international , institutionalized framework on the basi s of
    structures ard budgetary resources of the various countries involved .
    The following may be cited as examples :
          - university institutes or other research institutes such as the
            Max PT fliY*-ry>ss>i i wnhaft. in Germany , the Comitato Nazionale delle
            Rioerche (CNR) in Italy or the Commission Nationale de
            Recherches Scientifiques (CNRS ) in France ;
 ---pagebreak---            - the Commissariat à l' Energie Atomique (CEA ) in Franoe ;
           - the Deutsches Elektronen- Synchrotron (DESY) in Germany .
2 . Some of these international or national institutes operate as " service
    establishments ", i . e . their installations are , by virtue of their
    statute , more open to outside researchers than to the institute 's
    members themselves . This is the case , for example , with CERN., DESY , ILL
    and the future ESRF in Grenoble . The cooperation being organized around
    such costly Installations between research institutes throughout the
    world gives rise to transfers of materials , equipment , accessories and spare
    parts ; these items remain at the disposal of the partner institutes
    and their use in installations is needed for conducting research
    programmes which may last up to 5 , 10 or 20 years . Similar situations
    also arise (although less frequently ) with research institutes which are
    not " service establishments " .
3 . When such equipment is imported into the Community from third countries
    other than those which enjoy preferential tariff arrangements ( e.g. an
    EFTA country ), the Common Customs Tariff (OCT ) will normally apply . As
    far as its practical implications are concerned , this situation affects
    the import differently depending on how the individual institutes are
    organized . Organizations such as CERN or the various EURAICM research
    establishments are exempt from customs duties for all imports associated
    with their functions by virtue of the " customary privileges and
    immunities " laid down in a protocol generally annexed to the instrument
                  the organization . Other establishments , e.g. the CEA , CNR ,
    CNRS , Max-Planck-Gesellschaft , DESY and ILL , do not enjoy international
    organization status . They are therefore faced with the problem of the
    OCT being applied whenever they reoeive material or equipment from third
    countries under the terms of scientific cooperation arrangements such as
    those referred to in point 2 above .
                                                                                  3
 ---pagebreak--- 4 . In the past , the administrative authorities of certain Menher States
      considered that customs harriers should not stand in the way of
      scientific cooperation . They applied very hroadly the temporary Import,
      arrangements laid down by national laws , allowing goods to be imported
      temporarily for as long as was neoessary for the research to be
      completed . The fact that the temporary import arrangements were thereby
      practically stultified and transformed into permanent relief - with time
      limits of 5 , 10 or 20 years being required - was of secondary concern in
      so far as the end Justified the means .
      Since    January 1986 ( 1 ), the more strict Community arrangements Laid down by
      Council Regulation ( EEC ) No 3599/ 82 of 21 December 1982 on temporary
      importation arrangements^- no longer allow national administrations to
      act in this way . A stricter demarcation between temporary importation
      and permanent duty relief was introduced by fixing more rigid time
      limits applicable to the former arrangements . Consequently , the benefit
      of temporary importation arrangements with total relief from import
      duties is granted in most cases for up to 24 months ( e.g. in the case of
      " professional equipment " ( Articles 7 and 4 of the Regulation ) whereas in
      certain cases it is limited to 6 months ( e.g. as laid down by Article 11 for
      " scientific equipment "). Even allowing for the possibility of an extension
       "within reasonable limits " where this is Justified by exceptional
      pi TY^Trngtariopp! , the inevitable consequence of the general constraints
      imposed by the Community temporary importation arrangements is that they
      do not allow the problem raised by scientific cooperation arrangonents
      to be solved satisfactorily .
( 1 ) Régulation ( EEC ) No 1620 / 85 of 13.6.1985 ■ 0J No L 155 of 14.6.1985
 ( 2 ) OJ No L 376 , 31.12.1982
                                                                                       k
 ---pagebreak--- 5 . Consequently , it would appear necessary to tackle the question of duty’
    relief on the hasis of a permanent importation of scientific equipment .
    Under Articles 52 and 55 of Council Regulation ( ESC ) No 918/83 of 28
    March 1983 setting up a Community system of reliefs from customs duty ,!
    exemption from customs duty is linked to the notion of " scientific
    instrument or apparatus " (defined on the hasis of objective technical
    characteristics ) and the non-existence of equivalent instruments or
    apparatus manufactured in the Community ( the so-called "UNESCO "
    arrangements , named after the international, agreement on which they are
    hased ) .
    The criterion of equivalent instruments or apparatus being manufactured
    in the Community allows the interests of scientific research to be
    balanced against those of Community manufacturers . Scientific research
    establishments in the Community may import instruments and apparatus
    purchased in third countries free of customs duties whenever Community
    industry is unable to offer products of equivalent value . On the other
    band , these rules guarantee " Community preference " to Community
    manufacturers whenever the scientific equipment and apparatus they
    produce is of an equivalent " scientific value " to equipment and
    apparatus available on third-country markets .
    However , this " contract " which the Community 's research establishments
    are bound to comply with to the benefit of Community manufacturers is
    only applicable when an establishment wishes to assemble , maintain or
    renew its own equipment . Imports by or on behalf of research
    establishments situated outside the Community effected in the frame , ork
    of cooperation arrangements are not intended to serve the purposes of
     "Community research". The products so imported remain at the disposal of
    establishments outside the Community ; not only are such imports neutral
    as regards their effect on Community industry , but making them subject
    to customs duties is also detrimental to international scientific
1 OJ No L 105 , 23.4.1983 .
                                                                               5
 ---pagebreak---     cooperation as such . Indeed , this will either present cooperation
    arrangements from being concluded and deflect attempts to establish
    cooperation towards other partner countries , or force Community
    establishments to pay the customs duties themselves , thereby “punishing "
    them without however encouraging them to purchase the equipment they
    need to carry out their research programmes in the Community .
6 . The Commission therefore proposes to amend Council Regulation (EEC ) No
    918/83 , as last amended by Regulation (EEC ) No 1315/88 of 3 May 1988 , 1
    by introducing relief for products imported by or on behalf of research
    establishments situated outside the Community . Such relief would be
    conditional on the products remaining at the disposal of the abovementioned
    establishments during their stay in the Community and their being
    intended              for use by the latter for the purposes of non-
    commercial research programmes carried cut at Community research
    establishments under scientific cooperation agreements concluded with
    them . Customs duties would be payable if the Imported products were put
    to any other use , particularly to complement the Community
    establishments' own equipment . In that case , relief would be subject to
    the conditions laid down by Article 52 et seq . of Regulation No 918/83
    as regards scientific equipment and apparatus .
    The Commission would be required , after consulting the Committee on Duty
    Free Arrangements , to decide on applications submitted to it via the
    Member States on a case-by-case basis .
1 OJNo L 123 , 17.5.1988 .
 ---pagebreak---                             Proposal fo r a
                      COUNCIL REGULATION ( EEC )
    amending Regulation ( EEC ) No 918 / 83 setting up a Community
                    system of reliefs from duty
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European Economic Community ,
and in particular Article 28 thereof ,
                                                       1
Having regard to the proposal from the Commission ,
Whereas international cooperation in the field of scientific research is
rapidly expanding ; whereas such contacts , which are of considerable
Importance to the world both now and in the future , should be encouraged ;
Whereas one form scientific cooperation takes Is for research establish ¬
ments based in a Member State to place their installations , often
the result of considerable investment , at the disposal of researchers from
other countries , including third countries ; whereas this enables the latter
to carry out their research programmes in the context of cooperation
agreements concluded between research establishments in various countries ;
whereas , in order to oamplete their work successfully , researchers require
certain equipment which they import to be used for long periods of time ;
 1 QJ No C
                                                                              1
 ---pagebreak--- Whereas , owing to the length of the periods for which the equipment is
used , such imports do not qualify for the Community temporary import
arrangements introduced by Council Regulation (EEC ) No 3599/821 ;
Whereas the research in question is of a non-commercial nature ; whereas the
equipment imported is not intended to improve the Community establishments'
own installations which serve as a framework for the abovementioned
cooperation agreements ; whereas the equipment imported remains at the disposal
of the third-country establishments party to the agreements ; whereas the
situations referred to are exceptional and not covered by Articles 52 to 59
of Council Regulation ( EEC ) No 918 /83 2, as last amended by
Regulation (EEC ) No 1315 / 88 ^ whereas specific measures should therefore
be introduced for granting relief from import duties ,
HAS ADOPTED THIS REGULATION :
                                      Article 1
The following Articles are hereby inserted in Regulation ( EEC ) No 918 / 83 :
 "                                    Art ic le 59a
 1 . Equipment importedfor non-commerc ia l purposes by or onbehalf of a scientific
      research        i ghmpmt. or organization based outside the Community fihall
      be admitted free of import duties .
   1 0J NO L 376 , 31.12.1982, p. 1 .
   2 0J No L 105 , 23.4.1983, p. 1 .
   3 0J No L 123 , 17.5.1988, p. 2 .
 ---pagebreak--- 2 . The relief shall be granted in accordance with the implementing
    provisions and. provided the equipment :
    (a) 1s intended for use by the members or representatives of the
         establishments and organizations referred to in paragraph 1 in the
         context of scientific cooperation agreements enabling scientific
         research programmes to be carried out in scientific research
         establishments based in the Community and approved for that purpose
         by the competent authorities of the Member States ;
    (b ) remains at the disposal of the establishments referred to in paragraph
         1 during its stay in the customs territory of the Community .
                                      Article 59b
1 . Equipment referred to in Article 59a which has been admitted duty-free
    in accordance with the conditions laid down in the said Article may not
    be lent , hired out or transferred , whether for a consideration or free
    of charge , without prior notification to the competent authorities .
2 . Should equipment be lent , hired out or transferred to an establishment
    or organization entitled to benefit from relief pursuant to Article 59a ,
    the relief shall continue to be granted provided the establishment
    or organization uses the equipment for purposes which confer the right
    to such relief .
    In   other    cases , and without  prejudice  to Articles 52
    and 53 , loan , hiring out or transfer shall be subject to prior payment
    of import duties , at the rate applying cm the date of the loan , hiring
    out or transfer , cm the basis of the type of equipment and the customs
    value ascertained or accepted on that date by the competent authorities .
3 . Establishments or organizations referred to in Article 59 a(l ) which are
    proposing to use equipment admitted duty-free for purposes other than
    those provided for by that Article shall so inform the competent
    author! tes .
 ---pagebreak--- 4.  Without prejudice to Articles 52 and 53 , equipment used by the
    establishment or organization benefiting from the relief for
    purposes other than those provided for in Article 59a shall be
    liable to the relevant import duties calculated as applicable
    on the date on which it is put to another use , on the basis of
    the type of equipment and the customs value ascertained or accepted
    on that date by the competent authorities .                       "
                             Article 2
This Regulation shall enter into force on 1 January 1989 .
This Regulation shall be binding in its entirety and directly applicable
in all Member States .
Done at                                                     For the Council
 ---pagebreak--- Fiche d' impact de certains actes législatifs sur les PME et l' emploi
Féf . : Proposition de règlement du Conseil modifiant le règlement ( CEE ) n°
        918/ 83  relatif   à  l' établissement  du   régime    communautaire  des
        franchises douanières .
        La proposition visée en référence a pour but de prévoir des mesures
de franchise à l' importation d' équipements destinés à être utilisés dans le
cadre d' accord de recherche scientifique internationale .
        Ces   importations   seront   réalisées  par   tm   ou   pour  le  compte
d' établissements et d' organismes de recherche situés dans des pays tiers .
        Il n' apparaît pas que ce dispositif puisse avoir un impact sur les
petites et moyennes entreprises et l' emploi