CELEX: 51974PC0704
Language: en
Date: 1974-05-22
Title: PROPOSAL FOR A REGULATION OF THE COUNCIL on the Customs treatment of goods imported for testing (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (74) 704
Vol. 1974/0110
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In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983
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 ---pagebreak--- COMMISSION OF THEJEURQEBAN COMMUMTIES
                                                             COM(74)704 final
                                                             Brussels , 22 May 1974
                                  PROPOSAL FOR A
                           REGULATION OP THE COUNCIL
             on the Customs treatment of goods imported for testing
                  (submitted to- the -Council -by the*- -Commisssion)
  COM174) 704 final
 ---pagebreak---                             EXPLA1IAT0RY KUIORANDUH
          The Customs Cooperation Council adopted , on 5 June 1972 , a
Recommendation on the customs treatment of goods imported for testing. The
provisions of this Recommendation , made in response to a wish expressed by
the Council of Europe , are intended , in particular , to further the efforts
of both public and private organisations which attempt to control the
quality of goods put on the market , with a view to ensuring that the con­
sumer may be as well informed as possible . It is evident that these organ­
izations , which are non-profit making and which most frequently possess
only modest financial resources ,    would be appreciably aided in their task
if the samples which they import- for purposes of undergoing testing were
subject to special customs treatment .      1
          However , the Recommendation of the Customs Cooperation Council
fixes no limit for the scope of its application , which causes the ousto'ms
treatment which it lays down to be applicable to all goods entered for free
circulation for the purposes of testing , as long as the quantities imported
do not exceed those strictly necessary for testing.
          On the basis of this Recommendation , the Commission suggests the
application of the following Customs treatment .of -goods imported^Tor "besting
a ) admission free of customs duties , charges having equivalent effect ,
    agricultural levies and other import charges on goods entered for free
    circulation in order to undergo testing , and which are either entirely
    expended during testing , or which are destroyed or rendered commercially
    valueless on completion of such testing ;
 ---pagebreak--- b ) for goods which retain a commercial value on completion of testing,
    the application of customs duties , charges having equivalent effect ,
    agricultural levies and other import charges to which they would be
    liable if they were entered for free circulation in accordance with
    their kind , quantity and value on completion , of testing.
          The Customs Cooperation Council further recommends that authoriza*
tion be given , where appropriate , for the goods to be abandoned to the
Crown without incurring expense to it . This proposal for a Regulation makes
provision for this contingency, at the same time leaving the option of
authorization to the customs authorities# It is also left to the customs
authorities to prescribe , depending on the nature of the testing, the
quantities necessary for testing to be oarried out , the time limit within
which it must be effected, as well as the formalities required to be
followed in each case in order to ensure that the goods in question are
used for the. purposes specified.
          Based in particular on Articles 43 and 235 of the EEC Treaty,
this proposal for a Regulation requires the Opinion of the European
Parliament , Bearing in mind its purpose , it is; also desirable that the
Opinion of the Economio and Social Committee be sought * -
 ---pagebreak---                                       Proposai
                        for a Régulation of tb.e Council
                           on the Customs treatment
                        of goods imported for testing
THE COUNCIL OP THE EUROPEAN C0I34UNITI3S ,
                    v 1
HAVING REGARD to the Treaty establishing the European Economic Community ,
and in particular Articles 28 , 43 and 235 thereof ;
HAVING REGARD to the proposal from the Commission ;
HAVING REGARD to the Opinion of the European Parliament j
HAVING REGARD to the Opinion of the Economic and Social Committee ;
WH3REAS it may be useful and at times necessary , in order to ascertain the
composition ^ quality or other technical characteristics of goods which may
be imported into the Community , to submit samples of tLem in advance for
testing without their being for iinmediato profit-making purposes ; whereas ,
insofar as these tests result in the samples being completely expended
or considerably altered , the temporary admission procedure cannot normally
be used for the purpose of the importation of these samples exempt from
customs duties , charges having equivalent effect , agricultural levies or
other import charges laid down in the framework of the Common Agricultural
Policy
                                                         ./
 ---pagebreak---                                                                          \    V
                                                                                \
                                     - 2 -
  or unuer specific -arrangements- which are applicable* pursuant to- Article 2}
  of the- Treaty,, to certain goods -resulting from the processing of. agricultui
  products.                                                                       j
  WHERSAS there appears to be no economic justification, on the grounds of
  the special character of importations made for purposes of testing, to
  subject such goods to customs duties , charges having équivalent effect
  agricultural levies or other import charges to which they are liable ?
 whereas different tariff treatment must , however, be applied according
 to whether the samples are entirely expended during testing or are
 destroyed or rendered commercially valueless on completion of the said
 testing, or whether they remain capable of use in their condition after
 testing j
 WHEREAS cn 5 June 1972 the Customs Cooperation Council adopted a Recommends
 tion on this subject ,
HAS ADOPTED THIS REGULATION :
                                Article 1
                                                                                    i
Goods imported for free circulation with a view to undergoing testing for I
the purpose of ascertaining their composition , quality or other technical
characteristics , shall be admitted      to benefit of the customs treatment
defined in this Regulation.
                                                       • • •/ • • •
 ---pagebreak---                                 Article 2
1 . When goods are entirely expended during testing, they shall be admitted
    free of customs duties or charges having equivalent effect , as well as
    agricultural levies or other import charges to which they may be liable
    in the framework of the Common Agricultural Policy or under specific
    arrangements which are applicable , pursuant to Article 235 °f the Treaty ,
    to certain goods resulting from the processing of agricultural products .
2 . Exemption is also applicable to goods which , with the agreement and
    under the control of the competent authorities , are destroyed or
    rendered commercially valueless on completion of testing .
                                Article 3
When goods are neither entirely expended during testing, nor destroyed or
rendered commercially valueless on completion of this testing , they shall
be subject to customs duties , charges having equivalent effect , agricul­
tural levies or other import charges referred to in Article 2 ( l ), to
which they are liable in accordance with their kind, quantity and value
on completion of testing.
However , the competent authorities may waive application of these customs
duties , charges having equivalent effect , agricultural levies or other
import charges on condition that such goods are abandoned to the Crown
without incurring expense to it .
                                Article 4
The quantities of goods admissible to benefit under the provisions of this
Regulation must not exceed those strictly necessary for the proposed testing .
 ---pagebreak---                             Article 5
The competent authorities shall lay down in each instance , taking into
account the nature of testing , the quantities of goods necessary to carry
out such testing, the time limit in which it must be effected , as well as
the administrative formalities to bo performed in order to ensure that
the goods in question are used for the purposes specified.
                            Artide 6
This Regulation shall enter into force three months after its publication
in the Official Journal .
This Regulation shall be binding in its entirely and directly applicable
in all Member States .
                                   Done at Brussels ,
                                   For the Council ,
                                   The President ,