CELEX: 51975PC0395
Language: en
Date: 1975-07-23
Title: PROPOSAL FOR A COUNCIL DIRECTIVE on the harmonization of provisions laid down by law, regulation or administrative action concerning deferred payment of duties at importation or at exportation (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (75) 395
Vol. 1975/0155
 ---pagebreak--- Disclaimer
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 ---pagebreak--- CQMMISSIQN OF THE EUROPEAN
                                                           COM(75)395 final
                                                           Brussels , 23 July 1975
                                 PROPOSAL FOR A
                                COUNCIL DIRECTIVE
             on the harmonization of provisions laid down "by law,
        regulation or administrative action concerning deferred payment
                  of duties at importation or at exportation
                  (submitted to the Council "by the Commission)
                                                                   \
   COM (75) 395 final
 ---pagebreak---                             Explanatory Memorandum
        Within the scope of work undertaken with a view to achieving
the Customs Union , the Council adopted on b March 19&9 a Directive
on the harmonisation of provisions laid down by law , regulation or
administrative action for deferred payment of customs duties , charges
having equivalent effect and agricultural levies ( 69/76/EEC ) (1 ).
        The essential object of that directive was to allow importers
of third country products , under certain conditions , and in particular
subject to appropriate security being given , to defer payment of
customs duties , charges having equivalent effect or agricultural
levies which are due , for a period of 30 days from the date when
they are entered in the accounts by the authority responsible for
their collection .
        The provisions of that directive include , in a harmonised form ,
the facilities previously accorded by Member States as much for
technical reasons ( facilitating customs clearance operations ) as
for economic ones ( leaving the importer a certain lapse of time for
him to sell the imported goods before making payment of duties to
which they are liable ). If the importers are involved in certain
expenses which are related directly or indirectly to the security
required by the administrations , these do not however give rise to
any interest charges .
        Further payment facilities may be authorised by the Member
States . In such cases , pursuant to the provisions of Article 6 of
the directive in question , the expenses borne by the person liable
for payment , and in particular the interest which he must pay for .
the credit thus accorded to him , must be calculated in such a manner
that the amount is equivalent to that which would be requested for
this purpose on the money and financial market in the State concerned.
                                                              • • •/ • • •
( 1 ) OJ No L 58 of 8.3.1969 , p. 1*
 ---pagebreak---        The purpose of the whole of these rules is thus to ensure
equality of treatment among Community importers , in whichever
Member State they may reside , and to avoid deflections of trade based
on special administrative facilities .
       These provisions have up to the present functioned in a satis­
factory manner , and a recent study made by the ! Commission and the
 \
competent authorities of the Member States indicates that there is
no occasion to make any amendments in so far as technique is concerned .
       However , the provisions of the Directive of k March 1969 apply
exclusively to customs duties , charges having equivalent effect and
agricultural levies imposed at importation . At the period when it
was adopted by the Council there were no other levies to be operated
by the customs services either in respect of industrial products or
for agricultural products . However , since the date of its entry into
force , there have been introduced :                    ,
       -? at importation , monetary compensatory amounts applicable to
certain agricultural products or to certain goods resulting from
their being processed ,
       - at exportation , levies , charges and compensatory amounts
applicable' to certain agricultural products or to certain goods
resulting from their being processed.
    - In order to take into account this new situation and also any
other changes likely to arise in the future within- the scope of 4
taxation of products imported into the Community or exported outside
of it , it is necessary to enlarge the field of application of the,
directive so that it covers the whole of the duties applicable at
importation and at exportation . Equality of 'treatment can thus be
ensured in respect of both Community importers and exporters .
 ---pagebreak---                                 - 3 -
      Pursuant to the provisions of Article b6 of the Act concerning
the Conditions of Accession and the Adjustments to the Treaties , the
same provisions will obviously be applicable in respect of duties
at importation or at exportation which are applicable , during the
transitional period , for trade of goods within the enlarged Community .
      Certain changes in the wording have nevertheless seemed worth­
while for the sake of better understanding of the text , and it appears
desirable , in the interests of clarity , to include in a single text
the whole of the measures henceforth applicable as regards deferred
payment of duties at importation or at exportation , and to replace
the Directive of ^ March 1969 by a completely new one .
      This Proposal for a Directive , based on Article 100 of the EEC
Treaty , requires the Opinion of the European Parliament as well as
that of the Economic and Social Committee .
 ---pagebreak---                                  Proposal
                                  for a
                          Council Directive
                   on the harmonisation of provisions
                   laid down by law , regulation or
                   administrative action concerning
                   deferred payment of duties at impor­
                   tation or at exportation
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European Economic
Community , and in particular Article 100 thereof ,
Having regard to the proposal from the Commission ,
Having regard to the Opinion of the European Parliament ,
Having regard to the Opinion of the Economic and Social Committee ,
Whereas the Council Directive of k March 19&9 , on the harmonisation
of provisions laid down by law , regulation or administrative action
for deferred payment of customs duties , charges having equivalent
effect and agricultural levies ( 1 ), fixed the conditions which
enable Member States to defer payment of amounts due in respect of
customs duties , charges having equivalent effect or agricultural
levies on goods which have been the subject of a customs declaration ;
Whereas , since the date of entry into force of that directive , mone­
tary compensatory amounts have been introduced which are applicable
to certain agricultural products or to certain goods resulting from
their being processed ; whereas it is necessary to extend the applica­
tion of the provisions of the said directive to these charges at
importation ;
                                                             • • •/ * • •
( 1 ) OJ No L 58 of 8.3.1969 , p. 1H
 ---pagebreak--- Whereas there have also been introduced since that date agricultural
levies , oharges and monetary compensatory amounts at exportation for
certain agricultural products or certain goods resulting from their
being processed ; whereas it is desirable for there to be provision
to grant deferred payment of amounts due in respect of charges at
exportation under the same conditions as those laid down for the
payment of the different charges applicable at importation ;
Whereas it is necessary , in the interests of clarity , to include in
a single text the whole of the measures which are henceforth applicable
with regard to deferred payment of the customs debt at importation
and at exportation , and , in consequence , to repeal the directive of
k March 1969 ,
                             /
HAS ADOPTED THIS DIRECTIVE :
                                   Article 1
1 . This Directive shall determine the rules which must be laid down
    by the law , regulation or administrative action of Member States
    concerning deferred payment of duties at importation or at . exporta­
    tion on . goods which have been the subject of a customs declaration ,
    with the consequent obligation to pay them .
2 . Within the meaning of this Directive , the following shall be
    understood :
    a ) . duties at importation : customs duties and charges having
          equivalent effect , as well as agricultural levies and other
          charges at importation laid down within the framework of the
          common agricultural policy or in that of specific arrangements
          applicable , pursuant to Article 235 of the Treaty , to certain
          goods resulting from processing agricultural products ;
 ---pagebreak---                                      - 3 -
           b ) duties at exportation : agricultural levies , and other
                charges at exportation , laid down within the framework
                of the common agricultural policy or in that of specific
                arrangements applicable , pursuant to Article 235 of the
                Treaty , to certain goods resulting from processing agri­
                cultural products .
                                   Article 2
1 . Subject to the applicant giving appropriate security , the competent
    authorities shall grant him ^ (pursuant to the -condit ions: provided far; by
    this Directive j a - time limit for- the ; payment of duties . on importation or
    exportationi which he is liable ito pa$r* Without prejudice to certain costs
    which may result: for tjic benefit? isary, the grant .of this delayi shall- -not
    give rise.: to the collection of any interest charges .                        - It
2 . Subject to the application of the provisions of Articles 3 » H and
    5 , the time limit for payment referred to in paragraph 1 shall be
    30 days counting from the date when the amounts due by the person
    liable for payment are entered in the accounts by the authority
    responsible for their collection . The date of this entry in the
    accounts shall not be more than two days after that on which
    authority was given to remove the goods from customs charge - or
    of any other act resulting from compliance with customs regulations
    in force - and on which        the amounts in question apply .
                                    Article 3
1 . Where the amounts due on account of duties at importation or at
    exportation for operations effected during any particular period
    are dealt with together so as to give rise to only one entry in
    the accounts at the end of thst period by the authority responsible
    for collecting payment , the time limit for payment referred to in
    Article 2 ( 2 ) shall be reduced by a number of days equal to one-
    half of the number of days of the corresponding period in question .
                                                                       • • •/ • # •
 ---pagebreak---                                     - L .
2 . Where the number of days in the period referred to in paragraph X
      is an uneven number , the number of days to be deducted shall be
      equal to one-half of the even number immediately below that unsven
      number .
3 . The period referred to in paragraph 1 shall not extend beyond the
    , time limit for payment referred to in Article 2 ( 2 ).
                                   Article k
1 . When deferred payment of duties at importation or at exportation
      is granted globally in respect of the whole of the amounts enterdd
   , in the accounts over a particular period by the authority responsible
      for their collection , the time limit for payment referred to in
      Article 2 (2)^, calculated as from the end of that period, shall
      be reduced by the number of days equal to half of the number of
      days of the corresponding period in question .
2 . Where the number of days in the period referred to in paragraph 1
      is an uneven number , the number of days to be deducted shall be
      equal to one-half of the even number immediately below that uneven
      number .         -
3 . The length of the period referred to in paragraph 1 may not extend
      beyond the time limit for payment referred to in Article 2 ( 2 ).
                     J                 .            ■ ■ '
                                   Article 5
      If the last date for payment , determined in accordance with
      Articles 2 , 3 and 4 , falls on a non-working day , the time limit
      for payment shall be extended until the first working day following
      that date .
 ---pagebreak---                                   - 5 -
                                Article 6
    Where a Member State grants further payment facilities in addition
    to the deferred . payment referred to in Articles 1 to        the
    expenses borne by the person liable for payment , and in particular
    any interest , must be calculated in such a way that the amounts
    are equivalent to those which would be charged for this purpose
    on the money and financial market in the State concerned .
                                Article 7
    The Member States shall bring into force not later than lJulyi - •
    1976 the measures required to comply with this Directive .
                               Article 8
    Each Member State shall inform the Commission of the provisions
    it is making in implementation of this Directive .
    The Commission shall communicate the information to the other
    Member States .
                               Article 9
1 . The Council Directive of k March 1969 , on the harmonisation of
    provisions laid down by law , regulation or administrative action
    for deferred payment of customs duties , charges having equivalent
    effect and agricultural levies ( 69/76 /EEC ) shall be repealed with
    effect from 1   July   19?6 «
2 . In all Community acts where reference is made to the Council Direc­
    tive referred to in paragraph 1 , or to certain Articles of that
    Directive , that reference shall be considered as referring to the
    present Directive or to corresponding Articles of this Directive .
                              Article 10
    This Directive is addressed to the Member States .
    I?one at Brussels ,                             For the Council ,
                                                    The President ,