CELEX: 51974PC0474
Language: en
Date: 1974-04-16
Title: DRAFT RESOLUTION OF THE COUNCIL concerning measures to be taken with a view to simplifying the task of the customs administrations (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (74) 474
Vol. 1974/0079
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                                                             COM(74) 474 final
                                                             Brussels , 16 April 1974
                       DRAFT RESOLUTION OP THE COUNCIL
                concerning measures to be taken with a view to
             simplifying the task of the customs administrations
                 ( submitted to the Council by the Commission)
  C0M(74 ) 474 final
 ---pagebreak---            The multiplicity of customs regimes which governs trade between
the Community and a large number of third countries ; the conple::ity of the
regimes themselves based for the most part on rules of origin which are
difficult to apply ; the establishment of a common agricultural policy
with its system of levies and restitutions subject to variation from day
to day; the continued existence of considerable difficulties in the mone­
tary field , have all added to and complicated to the extreme the work of
the national customs administrators who have the job of implementing all
the different kinds of provisions which apply to trade between the Commu­
nity and non-member countries . Only to a very small extent has the progres­
sive elimination of customs duties between the member states made the task
of the customs administrations any less burdensome , since their involvement
in all the other aspects of regulating international trade (which the
customs have traditionally been responsible for applying ) has continued
to be necessary for lack of any really important progress towards harmoni–
sation . In point of fact , the accession to the Community of three new mem­
ber states has set fresh problems for the customs administrations , problems
which will not disappear until after the end of the transitional period .
           The current situation has become so complixated that the heads
of the customs administrations themselves say they can no longer invariably
guarantee that Community regulations etc . will bo correctly applied , and ,
as a result that the economic objectives pursued in those regulations will
be achieved . For lack of a sufficiently effective control , cases of attempted
fraud become more and more numerous , with the effect which this might have
on the amount of own resources in the Community budjet . For this reason
the customs administrations insist that the institutions of the Community
pay much more attention to questions of applicability of Community instru­
ments .
           It is of course difficult to bring about a really significant
simplification of community provisions currently in force and it will take
time . But it is clear that many difficulties could be resolved if a certain
 ---pagebreak---                                 7* 2 «?
discipline were followed when customs legislation was adopted , particularly
that relating to the application of the Common Customs Tariff , and also
other community legislation which the customs are responsible for applying.
The national customs administrations complain that they are confronted
at the last minute with texts which they are responsible for applying , and
for which they are able to issue instructions to their offioials only
after their coming into effect . It iB therefore essential to provide for
a reasonable time limit «• six weeks is proposed - between the date of
publication of a Community instrument in the Official Journal and the date
fixed for its coming into effect . Obviously this time limit of six weeks
could not affect the periodic instruments enacted by the Commission in
the framework of the Common Agricultural Policy#
          The Commission also wonders whether it is necessary to maintain
such diversified tariff nomenclature , particularly as regards products of
Annex II of the Treaty . In this context it would bo useful to revise the
Common Customs Tariff with a view to possible 'reduction of tho number of
sub-positions .
          Consequently , the Commission submits to the Council that the
attached draft Resolution bo adopted .      '
 ---pagebreak---                       Draft Resolution of the Cornell
               concerning measures to be taken with a view to
            simplifying the task of the customs administrations
THE COUNCIL OP THE EUROPEAN COMMUNITIES
Considering the draft of the Commission ,
Conscious of the difficulties which confront the national customs adminis­
trations as a result of the wide range and complexity of the tasks which
they have to carry out in connection with exchanges of goods , both within
the Community and between the latter and third countries ;
Anxious to improve this situation in order to ensure the correct application
of those Community provisions for which the customs administrations are
responsible for executing and at the samo time to safeguard the interests
of the economic circles concerned .
HAS ADOPTSD THIS RESOLUTION :
                                    I
          The Council emphasises the need for ensuring that provisions
of Community law which the customs services are required to put into
effect can be applied without excessive difficulties .
                                                   • • • /« •
 ---pagebreak---                                    II
           Tho Council attaches the greatest importance to the adoption
of tariff provisions in sufficient time to allow the customs administra­
tions to make tho administrative arrangements necessary to ensure that
they are properly applied . To this end ;
           a ) except in exceptional cases justified "by overwhelming reasons
of an economic kind , it will take care to adopt all provisions on tariff
matters whether of an autonomous or conventional kind (changes in duties
of the Common Customs Tariff , changes in tariff nomenclature and provisions
governing its application and interpretation , duty suspensions and tariff
quotas ) in such a way that :
           – they are published in the Official Journal of the European
Communities at least six weeks before tho date fixed for their implemen~
tation }
           – they take effect at the most on two occasions each year , on
1 January , and if necessary 1 July;
           – none of these provisions has retrospective effect .
           As far as is necessary , an order of priority for such drafts
or proposals of the Commission should be drawn up by the Presidency for
consideration by the Committee of Permanent Representatives and the other
competent committees and groups :
 ---pagebreak--- I
i,
            b ) The Council hopes that community measures involving a change
   of nomenclature will be accompanied in the field of statistical nomen­
   clature , by others so that the two nomenclatures remain harmonised .
            The same principles shall apply as appropriate in matters of
   customs legislation .
                                       III
            The Council considers it is necessary to simplify as much as
   possible the nomenclature of the Common Customs Tariff , which in recent
   jears has undergone considerable development , particularly as a result of
   setting up the comiron agricultural policy and common commercial policy .
            With a view to avoiding all sources of difficulty and delay in
   the customs clearance of goods , as well as the development of situations
   particularly conducive to fraud , it invites the Commission to submit as
   soon as possible proposals designed to simplify the present nomenclature
   of the Common Customs Tariff .
            It expresses , moreover , the wish that in the coming multilateral
   trade negotiations , account should be taken of the need to simplify this
   nomenclature , in particular    by reducing the present number of sub-
   positions .