CELEX: 51978PC0257
Language: en
Date: 1978-06-15
Title: Proposal for a COUNCIL REGULATION (EEC) amending Regulation (EEC) NO 950/68 on the Common Customs Tariff (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (78) 257
Vol. 1978/0096
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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 THE EUROPEAN COMMUNITIES
                                ..                 COM(78)257 final.
                                                   Brussels . 15 June 1978
                               Proposal for a
                          COUNCIL REGULATION (EEC )
                amending Regulation (EEC ) NO 950/68 on the
                            Common Customs Tariff
               ( submitted to the Council by the Commission)
C0M(78 ) 257 final
 ---pagebreak---                                    EXPLANAI OPY MEMORAN&UM
          Section il B of the Preliminary Provisions of the Common Customs
Tariff set out in the annex to Council Regulation ( EEC ) No 950/ 68 of 2 ?
June 1968 on the Common Customs Tariff ( 1 ), as last amended by Regulation
 ( EEC ) No 2500/ . 7 ( 2 ), provides that customs duty shall be charged at the
flat rate of 10% ad valorem on goods sent in small consignments to private
individuals , provided that such importations are not of a commercial nature .
          Article 5 of Council Regulation ( EEC ) No 1544 / 69 of 23 July 1969 on
the tariff applicable to goods contained in travellers' personal luggage ( 3 )
also provides for a standard ad valorem customs duty of 10% on goods contained
in travellers' personal luggage in excess of the exemption limits set in
Articles 1 and 2 of the Regulation , where such imports have no commercial
character .
          By virtue of Article 1(2 ) of Council Regulation ( EEC ) No 1818/ 75 of
10 July 1975 on the agricultural levies , compensatory amounts and other im­
port charges applicable to agricultural products and to certain goods re­
sulting from their processing contained in travellers' personal baggage ( 4 ),
the application of the flat rate duty is extended to cover goods contained
in the personal baggage of travellers and liable to agricultural levies or
other import charges under the common agricultural policy or specific schemes
applicable , by virtue of Article 235 of the Treaty , to certain goods resulting
from the processing of agricultural products .
          In each case , the flat rate customs duty applies only to goods the
value of which does not exceed 60 u.a . ( to which should be added , in the
case of goods contained in travellers' personal luggage , the amount by which
the exemption may be reduced under Article 2 of Regulation ( EEC ) No 1544 / 69 ).
 ( 1 ) 0J No L 172 of 22.7.1968, p. 1
 ( 2 ) 0J No L 289 of 14.11.1977, p. 1
 ( 3 ) 0J No L 191 of 5.8.1969 , p. 1
 ( 4 ) 0J No L 185 of 16.7.1975 , p. 3
 ---pagebreak---                                    - 2 -
       The introduction of the European Unit of Account in the tariff tield
from 1 January 1979 makes it necessary to adjust the provisions of these two
Regulations .
       Naturally , such adjustment should not have the effect of causing a
reduction in the Member States of the real value of goods currently eligible
for the flat rate of duty .
       Basing its calculation on the present definition of the European Unit
of Account , the Commission proposes to achieve this goal by changing the sum
from 60 units of account to 100 European units of account .
       It also proposes to take the opportunity of this adjustment to bring
together under the Preliminary Provisions of the Common Customs Tariff all .
the above-mentioned provisions on flat rate customs duty applicable to im­
ports of a non-commercial nature .
 ---pagebreak---                                          Proposal
                                 for a Council Regulation
                      Regulation ( EEC ) No 950/ 68 on the Common       Customs Tariff
             amending
    THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
    Having regard to the Treaty establishing the European Economic Community,
    and in particular to Articles 28, 43 and 235 thereof ,
1 Having regard to the proposal from the Commission,
    Having regard to the Opinion of the European Parliament ,
    Whereas Section II B of the Preliminary Provisions of the Common Customs
 ; Tariff set out in the Annex to Council Regulation ( EEC ) No 950/ 68 of 28
    June 1968 on the Common Customs Tariff ( 1 ), as last amended by Regulation
    ( EEC ) No 2500/ 77 ( 2), provides that customs duty shall be charged at the
    flat rate of 10% ad valorem on goods sent in small consignments to private
    individuals, provided that such importations ' are not of a commercial nature ;
    Whereas Article 5 of Council Regulation ( EEC ) No 1544/ 69 of 23 July 1969 on
    the tariff applicable to goods contained in travellers' personal luggage ( 3 )
    also provides for a standard ad valorem customs duty of 10% on goods contained
  j in travellers' personal luggage in excess of the exemption limits set in
    Articles 1 and 2 of the Regulation, where such imports have no commercial
    character ; and whereas Article 1(2 ) of Council Regulation ( EEC ) No 1818/ 75
    of 10 July 1975 on the agricultural levies , compensatory amounts and other
    import charges' applicable to agricultural products and to certain goods
    resulting from their processing, contained in travellers'personal baggage ( 1 )
                                                           • ta / ■ ■ ■                •
     ( 1 ) 0J No L 172 of 22.7.1968, p. 1
     ( 2 ) 0J No L 289 of 14.11.1977, p. 1
     ( 3) OJ No L 191 of 5.8.1969, p. 1
 ---pagebreak---   extended the application of the flat rate ad valorem customs duty of 10 %
  to cover goods contained in the personal baggage of travellers and liable
  to agricultural levies or other import charges provided for under the
  common agricultural policy or under arrangements laid down under Article
  235 of the Treaty , to certain goods resulting from the processing of
  agricultural products ;
  Whereas in each case , the flat rate customs duty applies only to goods
  of which the total value does not exceed a certain fixed sum expressed
  in units of account ;
  Whereas , with effect from 1 January 1979 , all sums expressed in units of
  account in acts adopted by the institutions of the European Communities
  on customs matters must be expressed in European Units of Account ;
  Whereas such an adjustment should not cause any reduction in the amounts
  expressed in national currencies which are at present eligible for the
  application of the standard ad valorem customs duty of 10 % ;
  Whereas , in the interests of consistency and clarity , all measures
  relating to the application of a flat rate customs duty to imports of
  a non-commercial nature should be brought together in the Preliminary
  Provisions of the Common Customs Tariff ,
  HAS ADOPTED THIS REGULATION :
( 1 ) 0J No L 185 , 16.7.1975 , p. 3
 ---pagebreak---                              „ Article 1
       Section II B of the Preliminary Provisions of the Common Customs
Tariff set out in the Annex to Regulation ( EEC ) No 950 / 68 is hereby
amended to read as follows :
       " B. Standard rate of duty
            1.  Customs duty shall be charged at the flat rate of 10 %
                ad valorem on goods
                - sent in small consignments to private individuals
                  or
                - contained in travellers' personal luggage ,
                provided that such importations are not of a commercial
                nature and that the total value of such goods does not
                exceed 100 European Units of Account per consignment or
                per traveller ;
                Such flat rate assessment shall not apply to goods falling
                within Chapter 24 .
            2.  An importation shall be treated as not being of a
                commercial nature if :
                - it is occasional ;
                - it consists solely of goods for personal or family use
                  by the consignee , or in addition , in the case of
                  travellers ; goods intended as presents ; such goods shall
                  be of such kind or quantity that there is no indication
                  that they are being imported for any commercial purpose .
 ---pagebreak---                       - a -
3. The flat rate taxation shall apply independently of the
   duty free admission granted in respect of goods contained
   in travellers' personal luggage , in accordance with
   Article 1 or Article 2(1 ) of Regulation ( EEC ) No 1544 / 69 .
4. The flat rate of customs duty shall not apply to goods
   imported under the conditions set out above if the person
   entitled has , before they are charged with the said flat
   rate , requested that they be subject to the customs duties
   appropriate to them . All the goods making up the
   consignment shall then be subject to the import duties
   which are appropriate to them , without prejudice to the
   duty free admission under Article 1 or Article 2(1 ) of
   Regulation ( EEC ) No 1544 / 69 .
   For the purposes of the preceding subparagraph , import
'  duties shall mean both customs duties and charges having
   equivalent effect and agricultural levies and other
   import charges provided for under the common agricultural
   policy or under arrangements laid down under Article 235
   of the Treaty , to certain goods resulting from the
   processing of agricultural products .
5. Member States may round off upwards or downwards the
   amount in national currency resulting from the conversion
   of the sum of 100 European Units of Account ."
                                                       ../.
 ---pagebreak---                                   Art i c Le 2
           Articles 5 and 6 of Regulation ( EEC ) No 1544 / 69 and Article
1(2 ) of Regulation ( EEC ) No 1818 / 75 are hereby repealed .
                                  Article 3
            This Regulation shall enter into force on 1 January 1979 .
            This Regulation shall be binding in its entirety and directly
applicable in all Member States .
                                        Done at Brussels ,
                                        For the Council
                                       The President
 ---pagebreak---                                            Annex to the proposal for a Council
         FINANCIAL NOTE                    Regulation modifying Regulation ( EEC )
                                           No 950 / 68
                                           Date : 10 Ray 1978
1 . Budgetary line
2 . Legal, basis : Art . 28 , 43 and 235 of EEC Treaty
3 . Titel of the measure :
    Proposal for a Council Regulation modifying Regulation ( EEC ) No 950 / 68
    on the common customs tariff
4 . Obiectives :
    To fix in EUA the value of goods eligible for the benefit of the application
    of a flat rate customs duty of 10 % , currently expressed in UA , so that
    there is no reduction in the Member States of the real scope of this
    measure .
5 . Financial implications :
    Unquanti f Table . Applying the 10 /. flat rate duty is an administrative
    simplification measure which has existed since 1962 . It is essentially
    a technical adaptation and its influence on the own resources budget
    can be considered as absolutely negligeable .