CELEX: 51989PC0215
Language: en
Date: 1989-04-28
Title: Re-examined proposal for a Council Regulation (EEC) on the entry in the accounts and terms of payment of the amounts of the import duties or export duties resulting from a customs debt (Submitted by the Commission pursuant to Article 149(2), (d), of the EEC Treaty)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (89) 215
Vol. 1989/0074
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                     COM ( 89) 215   final - SYN 40
                                                     Brussels , 28 Apri l 1989
                             Re-examined proposai for a
                              Council Régulation ( EEC )
                 on the entry in the accounts and terms of payment
               of the amounts of the import duties or export duties
                           resulting from a customs debt
 ( Submitted by the Commission pursuant to Article 149(2), ( d ), of the EEC Treaty )
                                                                                      .
 ---pagebreak---                                     EXPLANATORY MEMORANDUM
I. Common position and Parliament 's position
    On 21 December 1988 the Council adopted a common position on the proposal for a
    Regulation on the entry in the accounts and terms of payment of the amounts of the
    import duties or export duties resulting from a customs debt ( C0M(84 ) 739 - SYN 40 ).
    Parliament approved that common position during its part-session held in March 1989
    subject to four amendments .   Those amendments relate to the following points :
   1 . At the request of a single Member State , the Council introduced a provision
        ( second paragraph of Article 11 ) enabling Member States to collect "ancillary
       costs for opening a file or for services rendered " where deferment of payment
       of the amount of import or export duties is granted .
       Parliament proposes that this provision be deleted .
   2 . The Council deleted Article 12(1 ) ( b ) of the Commission proposal , which stipu­
       lated that deferment of payment could not be granted in the case of post-
       clearance recovery .
       Parliament proposes that this provision be reinstated .
   3 . The Council added to the provision ( Article 24(3 )) that repayment by the
       competent authorities " of amounts of import duties or export duties or of
       credit interest or interest on arrears collected on payment of such duties shall
       not give rise to the payment of interest by those authorities " the following
       sentence : " However , interest may be paid if national provisions so provide ".
       Parliament proposes that this entire provision be deleted .
  4 . Parliament also proposes reintroducing a provision stipulating that minimal
       amounts need not be entered in the accounts .
                                                                                  5?
 ---pagebreak---                                               - 2 -
II . Commi ssion's position
      1 . The Commission accepts the four proposals by Parliament .
          As regards points I ( 1 ) and ( 3 ), the provisions introduced by the Council
          would inevitably result in the rules being applied differently in the
          different Member States and thereby conflict with one of the fundamental
          objectives of the Commission 's original proposal that traders should enjoy
          equal treatment throughout the Community .
          As regards point 2 , the Council has revoked a Community measure which has been
          in force since 1978 .   The Commission considers that the right to benefit from
          deferment of payment in the case of post-clearance recovery confers an
          unwarranted advantage on traders who already enjoy a privilege in that
          payment of their debts is claimed later than normal .
          As regards point 4 , it would seem reasonable to accept a de minimis rule in
          the interests of administrative economy .
     2 . Furthermore , the Commission considers that , in enabling interest to be charged
          in respect of post-clearance recovery " if national provisions so stipulate "
          ( second paragraph of Article 21 ), the Council has again failed to achieve
          one of the essential objectives of the Commission 's proposal , namely equal
          treatment of traders throughout the Community . It therefore adheres to its
          original proposal in this connection .
 ---pagebreak---                                  Re-examined proposai for a
                                  COUNCIL REGULATION ( EEC )
                    on the entry in the accounts and terms of payment
                           of the amounts of the import duties or
                       export duties resulting from a customs debt
  Common position of the Council                          Re-examined proposal
                     Preamble and recitals as in the common position
                        Articles 1 to 10 as in the common position
 Article 11                                      Article 11
 The granting of deferment of payment            The granting of deferment of payment shall
 shall be made conditional on the                be made conditional on the provision of
provision of security by the applicant           security by the applicant .
In addition , the granting of deferment
of payment may give rise to the
collection of ancillary costs for
opening a file or for services rendered .
                         Articles 12 and 13 as in common position
Article 14                                      Article 14
1 . Deferment of payment shall not be           1.   Deferment of payment shall not be
granted in respect of amounts of duty           granted in respect of amounts of duty
which , although relating to goods              which , although relating to goods entered
entered for a customs procedure which           for a customs procedure which entails the
entails the obligation to pay such duty ,       obligation to pay such duty , are entered
are entered in the accounts in accordance       in the accounts in accordance with the
with the provisions in force concerning         provisions in force concerning acceptance
acceptance of incomplete declarations ,         of incomplete declarations , because the
because the declarant has not , by the          declarant has not , by the time of expiry
time of expiry of the time-limit set ,          of the time-limit set , provided the
provided the information necessary for          information necessary for the definitive
the definitive valuation of the goods           valuation of the goods for customs
for customs purposes or has not supplied        purposes or has not supplied the parti­
the particulars or the document missing         culars or the document missing when the
when the incomplete declaration was             incomplete declaration was accepted , or
accepted .                                      for the purposes of post-clearance
                                                recovery .
                                                                                7
 ---pagebreak---  Common Dosition of the Council                             Re-examined proposai
                          Article 14(2 )  as in the common position
                        Articles 15 to 20 as in the common position
 Article 21                                         Article 21
 Without prejudice to any provisions                Without prejudice to any provisions
 connected with offences against customs            connected with offences against customs
 rules which might be applied , no interest         rules which might be applied , no interest
other than the interest provided for in             other than the interest provided for in
Article 19 shall be charged on amounts of           Article 19 shall be charged on amounts
duty payable by a person liable for                 of duty payable by a person liable for
payment .                                           payment .
However , interest on arrears may be
 collected in respect of post-clearance
 recovery if national provisions so
stipul ate .
Article 21 a                                        Article 21a
                                                    This Regulation shall apply without
                                                    prejudice to such provisions as lay down
                                                    that the customs authorities need not
                                                    enter in the accounts amounts of duty
                                                    of less than 10 ECU.
                       Articles 22 and 23 as in the common position
                     Article 24(1 ) and ( 2 ) as in the common position
3.   The following Article shall be                 3.  Deleted
inserted in Regulation ( EEC )
No 1430 / 79 :
 ---pagebreak--- Common position of the Council                    Re-examined proposai
" Article 17a
Repayment by the competent authorities ,
pursuant to this Regulation , of amounts
of import duties or export duties or of
credit interest or interest on arrears
collected on payment of such duties
shall not give rise to the payment
of interest by those authorities .
However , interest may be paid if
national provisions so provide ."
                                4)  as in common position
                            Article 25 as in common position