CELEX: 31973D0199
Language: en
Date: 1973-02-27 00:00:00
Title: 73/199/EEC: Commission Decision of 27 February 1973 authorizing the United Kingdom of Great Britain and Northern Ireland to retain the customs duties of a fiscal nature or the fiscal element of these duties on certain products

17 . 7 . 73                             Official Journal of the European Communities                            No L 197/7
                                                               II
                                        (Acts whose publication is not obligatory)
                                                COMMISSION
                                                  COMMISSION DECISION
                                                     of 27 February 1973
              authorizing the United Kingdom of Great Britain and Northern Ireland to retain the
             customs duties of a fiscal nature or the fiscal element of these duties on certain products
                                              (Only the English text is authentic)
                                                         (73/ 199/EEC)
THE COMMISSION OF THE EUROPEAN                                     is serious difficulty in replacing a customs duty of a
COMMUNITIES '                                                      fiscal nature or the fiscal element of such a duty, it
                                                                   shall authorize that State, following a request made
                                                                   before 1 February 1973 , to retain that duty or that
Having regard to the Treaty (*) concerning the Ac­                 element, provided the State abolishes it by 1 January
cession of the Kingdom of Denmark, Ireland and the                 1976 at the latest; whereas the Commission shall
United Kingdom of Great Britain and Northern Ire­                  determine, before 1 March 1973 , the amount of the
land to the European Economic Community and the                    protective element, after consultation with the Mem­
European Atomic Energy Community, and to the                       ber State ;
Act (2) annexed thereto, hereafter called the 'Act',
and in particular Article 38 thereof;
                                                                   Whereas according to paragraph 4 of Article 38
                                                                   referred to above, the Commission may authorize
Whereas the United Kingdom of Great Britain and                    the United Kingdom to retain the customs duties of
Northern Ireland has asked the Commission for                      a fiscal nature or the fiscal element of these duties on
authority to retain until 31 December 1975 the                     tobacco for two additional years if, by 1 January
customs duties of a fiscal nature or the fiscal element
                                                                    1976, it has not proved possible to convert these
of these duties on beers, wines, spirits, hydrocarbon              duties into internal taxes on manufactured tobacco
oils, matches and mechanical lighters, and until                   on a harmonized basis in accordance with Article 99
31 December 1977 on the customs duties of a fiscal
                                                                   of the EEC Treaty, either because there are no Com­
nature or the fiscal element of these duties on
                                                                   munity provisions in this field on 1 January 1975 or
tobacco ;                                                          because the time limit set for the implementation of
                                                                   these Community provisions is later than
                                                                    1 January 1976 ;
"Whereas under Article 38 (3 ) of the Act, when the
Commission finds that in a new Member State there
                                                                   Whereas the introduction on 1 April 1973 of the
                                                                   Community system of value added tax involves the
 (!) OJ No L 73 , 27. 3 . 1972 , p. 5 .                            sectors concerned in special responsibilities, par­
 (2) OJ No L 73 , 27. 3 . 1972, p. 14.                             ticularly in the field of pricing and administration;
 ---pagebreak--- No L 197/8                          Official Journal of the European Communities                               17. 7. 73
Whereas the implementation of the regulations set­             sultation , it seems appropriate to take into consider­
ting up a common marketing organization in certain             ation as criteria for the determination of the pro­
sectors, particularly for wines, will aggravate the            tective elements in relation to the different products
difficulties experienced by the business enterprises           either the amount of the excise duty chargeable on
concerned as a result of the responsibilities mentioned        the national product of a similar kind or the rates in
above ;                                                        the United Kingdom Customs Tariff applicable to
                                                               trade with EFTA countries or those applicable to
Whereas the harmonization within the Community                 Commonwealth countries ;
of the excise duty structures for certain of the prod­
ucts mentioned above is still being worked out;                This Decision is without prejudice to the application
whereas in these circumstances the United Kingdom              of Article 95 of the EEC Treaty ;
makes the point that, if the customs duties of a fiscal
nature or the fiscal element of these duties had to be
converted in the near future, it could be placed in the
                                                               HAS ADOPTED THIS DECISION :
position where it was necessary to reshape its system
a second time within a fairly short period in order
to comply with the obligations arising from Com:                                       Article 1
rnunity law ; whereas such a conversion in several
stages would produce unnecessary difficulties in par­          The United Kingdom of Great Britain and Northern
ticular for the trades concerned ;                             Ireland shall be authorized to retain the customs du­
                                                               ties of a fiscal nature or the fiscal element in these
Whereas, so far as tobacco is concerned, it is pointed         duties which are contained in the Table annexed to
out that the Council Directive of 19 December 1972             this Decision provided that these duties or these ele­
about charges other than turnover taxes applying to            ments are abolished for products other than tobacco
the consumption of manufactured tobacco provides               by 1 January 1976 at the latest and for tobacco by
that the Member States are bound to bring into force            1 January 1978 at the latest.
the provisions in their law, regulations and adminis­
trative action which are necessary to comply with it
                                                                                       Article 2
by 1 July 1973 at the latest; whereas nevertheless,
the same Directive makes provision for the United
Kingdom to defer the entry into force of the said              The amounts of the protective element of the duties
provisions until 31 December 1977 at the latest;               chargeable on the products referred to in Article 1
                                                               are contained in the Table annexed to this Decision .
Whereas on the basis of the factors mentioned above
it is reasonable to find that for the products in
question there would be serious difficulty in the                                      Article 3
United Kingdom in replacing the customs duties of
a fiscal nature or the fiscal element of these duties by       This Decision is addressed to the United Kingdom of
internal taxes ; whereas, moreover, as regards tobacco,        Great Britain and Northern Ireland .
the conditions for the application of Article 38 (4),
of the Act are met;
                                                               Done at Brussels, 27 February 1973 .
Whereas the United Kingdom Government has been                                                 For the Commission
consulted for the purpose of fixing the protective
element of the duties falling on the products in                                                  The President
question ; whereas, on the basis of the data supplied
by the British Government in the course of this con­                                         Francois-Xavier ORTOLI
 ---pagebreak---                                                          ANNEX
                                                                                                                                                                     17. 7. 73
           tes of customs duties of a fiscal nature or of the fiscal element of such duties,
           eferred to in Article 1, and of the protective elements referred to in Article 2
                                                                                       Rate of protective element
                                                                                                                                             Rate of
           of goods                                                                                                                           fiscal
                                                                 Full                           EFTA                 Commonwealth            element
                                                                 (3 )                             (4)                     :5 )                 (6)
  an mum, spruce, black beer,
    parations of a similar charac­
   f 1200° or more) where the
   mentation of a gravity :
                                                      £ 1-0000/36 gallons                        Free                    Free         £ 10-3750/36 gallons
                                                      £ 1-0000/36 gallons                        Free                    Free         £ 10-3750/36 gallons
   egree in excess of 1030°                                     Free                             Free                    Free         £ 0-4400/36 gallons
   grape must with fermentation
   hol) :
                                                                                                                                                             Official Journal of the European Communities
                                                        £ 0-1250/gallon                  £ 0-1250/gallon            £ 0-0250/gallon     £ 1-4875/gallon
                                                         £ 0-2500/gallon                  £ 0-2500/gallon           £ 0-1000/gallon     £ 1-4875/gallon
                                                         £ 0-1000/gallon                 £ 0-1000/gallon                 Free           £ 2-1375/gallon
eland exceeding 27° but not
    :
                                                         not applicable                   not applicable            not applicable      £ 1-7375/gallon
                                                         not applicable                   not applicable]           not applicable      £ 2-0375/gallon
             , whose maximum alcoholic content does not exceed 26 - 4° proof spirit.
                                                                                                                                                                   No L 197/9
 ---pagebreak---                                                           Rate of protective element
                                                                                                             Rate of
       of goods                                                                                               fiscal
                                            Full                    EFTA                Commonwealth         element
                                                                                                                             No L 197/ 10
     )                                       (3)                     (4)                     (5 )              (6)
  2° :
                                      £ 0-5000/gallon        £ 0-5000/gallon                Free         £ 2-2125 /gallon
                                      £ 0-6250/gallon        £ 0-6250/gallon           £ 0-0750/gallon   £ 2-2125/gallon
                                      £ 0-5000/gallon        £ 0-5000/gallon                Free         £ 2-8375/gallon
                                      £ 0-5000/gallon        £ 0-5000/gallon                Free         £ 2-2125/gallon
                                      £ 0-6250/gallon        £ 0-6250/gallon           £ 0-0750/gallon   £ 2-2125/gallon
                                      £ 0-5000/gallon        £ 0-5000/gallon                Free         £ 2-8375/gallon
    nal duty per gallon , for every
     egree in excess of 42°, of       £ 0-0400/gallon        £ 0-0400/gallon                Free         £ 0-1800/gallon
f fresh grapes flavoured with
                                                                                                                            Official Journal of the European Communities
                                      £ 0-1250 / gallon      £ 0-1250/gallon           £ 0 0250/gallon   £ 1-4875/gallon
                                      £ 0-2500/gallon        £ 0-2500/gallon           £ 0-1000/gallon   £ 1-4875/gallon
                                      £ 0-1000/gallon        £ 0-1000/gallon                Free         £ 2-1375/gallon
 reland exceeding 27° but not
   it :
                                      not applicable          not applicable           not applicable    £ 1-7375/gallon
                                      not applicable          not applicable           not applicable    £ 2-0375/gallon
                                                                                                                                17 . 7 . 73
 ---pagebreak---                                                           Rate of protective element
                                                                                                                Rate of
                                                                                                                  fiscal
                                                                                                                                         17 . 7 . 73
        of goods                                                                                                element
                                             Full                   EFTA                Commonwealth
                                             (i )                    (4)                     (5)                  (6)
° :
                                      £ 0-5000/gallon       £ 0-5000/gallon                 Free           £ 2-2125 / gallon
                                      £ 0-6250/gallon        £ 0-6250/gallon           £ 0-0750/gallon     £ 2-2 125 /gallon
                                      £ 0-5000/gallon        £ 0-5000/ gallon               Free           ¿ 2-8375 /gallon
                                      / 0-5000/gallon        £ 0-5000/gallon                Free           £ 2-2125/gallon
                                      £ 0-6250/gallon        £ 0-6250/gallon           £ 0-0750/gallon     £ 2-2125/gallon
                                      £ 0-5000/gallon       £ 0-5000/gallon                 Free           £ 2-8375 /gallon
     al duty per gallon, for every
      gree in excess of 42°, of       £ 0-0400/gallon       £ 0-0400/gallon                 Free           £ 0-1800/gallon
 example, cider, perry and
                                                                                                                                Official Journal of the European Communities
    han mum , spruce, black beer,
  er preparations of a similar
   gravity of 1200° or more)
     ere before fermentation of a
                                     £ 1-000/36 gallons            Free                     Free         £ 10-3750/36 gallons
                                     £ 1-000/36 gallons            Free                     Free         £ 10-3750/36 gallons
     l degree in excess of 1030°            Free                    Free                    Free         £ 0-4400/36 gallons          No L 197/ 11
 ---pagebreak---                                                      Rate of protective element
                                                                                                        Rate of
           of goods                                                                                      fiscal
                                        Ful                   EFTA                 Commonwealth         element           No L 197/ 12
                                         (3)                    (4)                     (5)                (6)
                                 £ 0-1250/gallon        £ 0-1250/gallon           £ 0-0250/gallon   £ 1-4875/gallon
                                 £ 0-2500/gallon       £ 0-2500/gallon            £ 0-1000/gallon   £ 1-4875/gallon
                                 £ 0-1000/gallon        £ 0-1000/gallon                Free         £ 2-1375/gallon       Official
Ireland exceeding 27° but not
pirit :
                                  not applicable        not applicable            not applicable    ¿1-7375/gallon
                                  not applicable .       not applicable           not applicable    £ 2-0375/gallon
g 42° :
                                                                                                                       Journal of the European
                                 £ 0-5000/gallon        £ 0-5000/gallon                Free         £ 2-2125 /gallon
                                 £ 0-6250/gallon       £ 0-6250/gallon            £ 0-0750/gallon   / 2-2125/gallon       Communities
                                 £ 0-5000/gallon       £ 0-5000 /ga lion               Free         £ 2-8375/gallon
                                 £ 0-5000/gallon        £ 0-5000/gallon                Free         £ 2-2125/gallon
                                 £ 0-6250/gallon        £ 0-6250/gallon           £ 0-0750/gallon   £ 2-2125/gallon
                                 £ 0-5000/gallon        £ 0-5000/gallon                Free         £ 2-8375/gallon
nal duty per gallon, for every
  gree in excess of 42°, of      £ 0 0400/gallon        £ 0-0400/gallon                Free         £ 0-1800/gallon
                                                                                                                          17. 7. 73
 ---pagebreak---                                                                                                                                             .
                                                            Rate of protective element
                                                                                                                       Rate of
                                                                                                                         fiscal
                                                                                                                                            I 7 7 . 73
      of goods
                                             Full                     EFTA                    Commonwealth             element
                                             (3 )                       (4 )                       (5 )                   (6 )
  al spirits, undenatured , of a
rty degrees proof or higher ;
                                                                                         -
thyl alcohol (ethanol) and
                                   £ 0-1250/proof gallon              Free                        Free         £ 18-8500/proof gallon
re
                                   £ 0-1250/ proof gallon             Free                        Free         £ 18-9250/proof gallon
 oused less than 3 years
                                                                                                                                             Official
   ing No 22.08) ; liqueurs and
  pound alcoholic preparations
  ts ') for the manufacture of
   and other preparations in
  nner as to indicate that the                                                                                                           Journal of the European
  more                             £ 0-1750/liquid gallon             Free                        Free         £ 25-4250/liquid gallon
  rehoused less than 3 years       ¿ 0-1750/liquid gallon             Free                        Free         £ 25-5250/liquid gallon
  ituous beverages having the
                                                                                                                                             Communities
    eurs) :
  more                             £ 0-1250/proof gallon              Free                        Free         £ 18-8500/proof gallon
 rehoused less than 3 years        £ 0-1250/proof gallon              Free                        Free         £ 18-9250/proof gallon
                                      £ 0-1250/gallon          £ 0-1250/gallon               £ 0-0250/gallon      £ 1-4875/ gallon
  reland exceeding 27° but not
  irit       »                         not applicable           not applicable               not applicable       £ 1-7375/gallon           No L 197/ 13
 ---pagebreak---                                                        Rate of protective element
                        «
                                                                                                          Rate of
           of goods                                                                                         fiscal
                                           Full                  EFTA                Commonwealth         element
                                                                                                                               No L 197/ 14
                                            (3)                   (4)                      (5)               (6)
  g 42° of proof spirit              £ 0-5000/gallon     £ 0-5000/gallon                 Free         £ 2-2125/gallon
  roof spirit                        £ 0-5000/gallon     £ 0-5000/gallon                 Free         £ 2-2125/gallon
    nal duty per gallon for every
     egree in excess of 42°, of      £ 0-0400/gallon     £ 0-0400/gallon                 Free         £ 0-1800/gallon
  co refuse :
 weight of moisture :                 £ 0-0850/lb           £ 0-0850/lb             £ 0-0080/lb (a)    £ 4-9560/lb
                                      £ 0-0940/lb           £ 0-0940/lb             £ 0-0090/lb (a)    £ 4-9970/ lb
   extracts and essences :
                                      £ 0-1475/lb               Free                    » Free         £ 5-3375 / lb
                                      £ 0-2185/lb               Free                 £ 0-1000/lb       £ 5-0975/lb
  :
  d                                   £ 0-0975/lb          £ 0-0975/lb                   Free          £ 5-0685/lb
                                      £ 0-1120/lb               Free                     Free          £ 5-1540/lb
                                                                                                                        Official Journal of the European Communities
(including tobacco dust or
 cco)                                 £ 0-1130/lb               Free                 £ 0-0110/lb        £ 5-0910/lb
                                      £ 0-1375/lb               Free                 £ 0-0400/lb       £ 5 0410/lb
    gnite or from peat, and other
    y distilled tars and blends of
 ith other coal tar distillation
                                          Free                  Free                     Free         £ 0-2250/gallon
                                                                                                                                17 . 7 . 73
          h Republic.
 ---pagebreak---                                                                          Rate of protective element
                                                                                                                         Rate of
            of goods                                                                                                       fiscal
                                                                                                                                             17.7.73
                                                                 Full              EFTA               Commonwealth       element
            )                                                     (3)                (4)                   (5 )            (6)
    distillation of high temperature
    products obtained by other
  le, creosote, cresylic acid and
                                                                Free                Free                  Free       £ 0-2250/gallon
   ed from bituminous minerals ,
                                                                Free                Free                  Free       £ 0-2250/gallon
   ed from bituminous minerals ,
  ns not elsewhere specified or
      n 70% by weight of petroleum
    ituminous minerals , these oils
     the preparations :
                                                                Free               Free                   Free       £ 0-2250/gallon
    y (a)                                                       Free               Free                   Free       £ 0-2250/gallon
                                                                                                                                       Official Journal of the European Communities
                                                                Free                Free                  Free       £ 0-2250/gallon
  coke and other residues of
     ed from bituminous minerals :
                                                                Free                Free                  Free       £ 0-2250/gallon
n natural asphalt, on natural
  , on mineral tar or on mineral
    ous mastics, cut-backs) :
                                                                Free                Free                  Free       £ 0-2250/gallon
           hich Article 38 of the Treaty of Accession does not apply .
                                                                                                                                                 No L 197/ 15
 ---pagebreak---                                                                                 Rate of protective element
                                                                                                                                    Rate of
         n of goods                                                                                                                  fiscal
                                                              Full                         EFTA              Commonwealth           element
                                                                                                                                                            No L 197/ 16
         )                                                    (3)                           (4)                  (5)                  (6)
  in (a) of the Special Note to
   , dicyclopentadiene, dipentene,
   , (+) limonene (—) limonene,
   ane, octane, pentane, pinene,
    lene (mixed isomers)                                     Free                          Free                 Free           £ 0-2250/gallon
 y (a)                                                       Free                          Free                 Free           £ 0-2250/gallon
 y (a)                                                       Free                          Free                 Free           £ 0-2250/gallon
  pers ; prepared water pigments
  leather ; paints and enamels ;
e spirit, spirits of turpentine,
 el media ; stamping foils ; dyes
forms or packings of a kind
  in (a) of the Special Note to
                                                             Free                          Free                 Free           £ 0-2250/gallon
                                                                                                                                                     Official Journal of the European Communities
 t preparations :
   s or more                                                 Free                          Free                 Free        £ 9*6000/liquid gallon
   less than 3 years                                         Free                          Free                 Free        £ 9-6750/liquid gallon
   r warehoused less than 2 years                            Free                          Free                 Free        £ 9-7200/liquid gallon
        a protective duty to which Article 38 of the Treaty of Accession does not apply.
             he spirits are not sufficiently denatured.
                                                                                                                                                           17. 7. 73
 ---pagebreak---                                                                              Rate of protective element
                                                                                                                                          Rate of
          of goods                                                                                                                         fiscal
                                                                                                                                                              17.7.73
                                                              Full                     F. FT A                 Commonwealth               element
                                                I              (3 )                      (4)                        (5 )                    ( 6)
  s or more                                                   Free                     Free                        Free           i 9-6500/liquid gallon
  less than 3 years                                           Free                     Free                       Free            £ 9-7250/liquid gallon
 warehoused less than 2 years                                 Free                     Free                       Free            £ 9-7700/liquid gallon
 preparations of a kind used                                                                                                                                   Official
     tiles, leather or other materials,
  containing 70% or more by
  oils obtained from bituminous
                                                                                                                                                           Journal
                                                                                                                                                               of the
   defined in (b) of the Special
y (a)                                                         Free                     Free                        Free              £ 0-2250/gallon
mple, fireworks, railway fog
                                                    £ 0.0325/7 200 matches             Free               £ 0-0325/7 200 matches £ 0-6875 /7 200 matches   European Communities
 hes) irrespective of the number
                                                    £ 0-0325/7 200 matches             Free               £ 0-0325/7 200 matches £ 0-6875 /7 200 matches
s and products :
 in (a) of the Special Note to
                                                              Free                     Free                        Free              £ 0-2250/gallon
  y oil :
)                                                             Free                     Free                        Free              £ 0-2250/gallon
          ich Article 38 of the Treaty of Accession does not apply.                                                                                           No L 197/ 17
 ---pagebreak---                                                Rate of protective element
                                                                                                   Rate of
       of goods                                                                                     fiscal
                                        Full             EFTA               Commonwealth           element
                                                                                                                     No L 197/ 18
     )                                   (3)               (4)                   (4)                 (6)
  ood and sulphate) and other
    e distillation or other treatment
 ipentene ; sulphite turpentine ;
    t rich in terpineol) :
  in (a) of the Special Note to
                                        Free             Free                   Free           £ 0-2250/gallon
                                                                                                                     Official
erivatives thereof other than
 g No 39.05 ; rosin spirit and
                                                                                                                 Journal of
  in (a) of the Special Note to
                                        Free             Free                   Free           £ 0-2250/gallon       the
  tion inhibitors, gum inhibitors,
   sive preparations and similar
   oils :
  in (a) of the Special Note to
                                        Free             Free                  Free            £ 0-2250/gallon   Eqiropean Communities
ers for varnishes and similar
  in (a) of the Special Note to
                                        Free             Free                  Free            £ 0-2250/gallon
  e or more constituents which
  r manufacture or preparation
     dentity and which, if imported                  -
    ssified in Chapter 28 or 29 and
  ort duty amounting at the full
   f the value of the constituent :                                                        .
                                                                                                                      17. 7. 73
 ---pagebreak---                                                                                  Rate of protective element
                                                                                                                                       Rate of
           of goods                                                                                                                     fiscal
                                                                                                                                                        17.7.73
                                                              Full                         EFTA                     Commonwealth       element
                                                               (3)                           (4)                            (5)          (6 )
      as defined in (b) of the Special
   oil duty (a)                                               Free                          Free                           Free    £ 0-2250/gallon
      as defined in (b) of the Special
                                                                                                                                                         Official
   duty (a)                                                   Free                          Free                           Free    £ 0-2250/gallon
 tions of the chemical or allied
   sisting of mixtures of natural
cified or included ; residual
 llied industries not elsewhere
  in (a) of the Special Note to
                                                              Free                          Free                           Free    £ 0-2250/gallon
                                                                                                                                                     Journal of the European
ization products (for example,
  ylenes, polyisobutylene, poly­
  polyvinyl acetate), poly(vinyl                                                                                                                        Communities
 vinyl derivatives) pcly(acrylic
   derivatives), coumarone-indene
  in (a) of the Special Note to
                                                              Free                          Free                           Free    £ 0-2250/gallon
 ar lighters, including chemical
      s thereof, excluding flints and
         chargeable on the constituent are protective duties which Article 38 of the Treaty of Accession does not apply.                                 No L 197/19
 ---pagebreak---                                                        Rate of protective element
                                                                                                       Rate of
     on of goods                                                                                        fiscal
                                            Full                 EFTA               Commonwealth       element         No L 197/20
     2)                                     (3)                    (4)                   (5)             (6)
   ortable mechanical, chemical,
    ivances intended to provide a
  r by spark, flame or otherwise,
     ucted solely for the purpose of
  stic use, whether complete or
   stems of electrical lighters and
    of flint lighters)                 i 0-0500/each             Free               £ 0-0500/each   £ 0-2000/each
ers, complete or incomplete
                                       i 0-0500/each             Free               £ 0-0500/each   £ 0-2000/each
                                                                                                                    Official Journal of the European Communities
                                                                                                                             17. 7 . 73