CELEX: 51979PC0563
Language: en
Date: 1979-10-23 00:00:00
Title: Recommendation for a COUNCIL DECISION accepting on behalf of the Community an Annex to the International Convention on the simplification and harmonization of customs procedures (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (79) 563
Vol. 1979/0196
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 ---pagebreak---   COMMISSION OF THE EUROPEAN COMMUNITIES
                                                 \ COM(79)563 final
                                                   Brussels / 23 October 1979
                                Recommendation for a
                                   COUNCIL DECISION
           accepting on behalf of the Community an Annex to the International
           Convention on the simplification and harmonization of customs pro­
                                       cedures
                     ( submitted to the Council by the Commission )
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 ---pagebreak---                          EXPLANATORY MEMORANDUM
          The International Convention on the harmonization and simplification
of customs procedures ( Kyoto Convention ), drawn up within the Customs Coope­
ration Council ( CCC ) and to which the Community is a contracting party ( 1 ),
provides for the preparation of a number of annexes , each of v/ hich has the
status of ^ convention and may be accepted separately .
          In the light of their purpose , which is to facilitate international
trade in goods , the various annexes , each of which deals with a particular
area of customs legislation , concern directly the customs union and indeed
the implementation of the Community 's commercial policy .       Annex B.3 ( 2 ), \
concerning reimportation in the same state , was adopted by the CCC in June
1978 .    The Community , as a contracting party to the Kyoto Convention , should
now determine its position in respect of the annex .                       ; >
          The annex has been examined in detail by the relevant Commission
departments and representatives of the Member States .
          Following this examination , it appears that there are only a few
differences between the Community provisions laid down by Council Regula­
tion ( EEC ) No 754 / 76 of '25.3.1976 ( 3 ) and the standards and recommended
practices of the annex .      Accordingly , it seems possible to accept annex
B.3 with the following reservations
Standard 2
          Article 2 , paragraph 1 ( b ) of Council Regulation ( EEC ) No 754 / 76
of 25.3.1976 states that agricultural products which , at the time of their
exportation , gave visa to the granting of refunds or other amounts shall not
be considered to be returned goods , except where they fulfil certain condi­
tions clearly laid down in the Regulation .
                                                                     ./.
( 1 ) Council Decision of 18 March 1975 ( JO n° L 100 of 21.4.1975 , p. 1 )
( 2 ) Numeration used by the CCC
 ( 3 ) 0J n° L 89 of 2.4.1976
 ---pagebreak---          This standard is therefore incompatible with provisions of Community
 law .
 Recommanded Practice 8
         This recommended practice provides that economic prohibitions and
 restrictions on importation should not be applied to goods reimported in
                                 ■ - .     . i
 the same state which were in free circulation when exported .   This provi­
 sion is incompatible with Community law, in accordance with which certain
economic prohibitions and restrictions may , in certain circSmstances , apply
to goods originating in third countries .
             .    ■           ■■             t ;
Recommended Practice 11                          ^                     (
         This recommended practice provides that , where time limits are fixed
in national legislation beyond which reimportation in the same state will
not be granted , such limits should not be less than one year .    Community
 legislation lays down a limit of six months in respect of goods which , at
the time of their exportation from the customs territory' of the Community ,
were the subject os customs export formalities with a view to obtaining
refunds and other amounts granted on exportation within the framework of
the common agricultural policy , together with those which gave rise to the
levying of an export duty .
Recommended Practice 12
         Although the principle of the obligation to refund export duties and
taxes is not clearly stated in this recommended practice , the second commen'
tary to the recommended practice assumes acceptance of such a principle .
               ' ^  " • • • :
         Accordingly,o if the interpretation to be given to the recommended
practice is that resulting from the commentary , the former is unacceptable
for the Community . Article 5 , paragraph 2 of Council Regulation ( EEC )
No 754 / 76 of 25.3.1976 renders the refund of export duties for certain
agricultural goods conditional on the' existence of certain circumstances
defined in article 2 , paragraph 2 of the Regulation .
 ---pagebreak---                                 - 3 -
Recommended Practice 24
        This recommended practice provides that goods exported with notifi­
cation of intended return should be granted conditional relief from any
export duties and taxes applicable .   Community agricultural provisions ,
however , provide for the levying of ( and not conditional relief from ) such
duties in respect of goods to be exported and liable to duty , under whatever
customs procedure they may leave the customs territory of the Community .
The recommanded practice is therefore incompatible with Community law .
CONCLUSION
        The Commission recommends that the Council , in accordance with arti -*
cle 113 of the Treaty , accept , subject to the reservations mentioned above ,
annex B.3 concerning reimportation in the same state to the Kyoto Convention .
                          (
 ---pagebreak---                                          Recommendation
                                          for a   •
                                     COUNCIL DECISION
                       accepting on behalf of the Community
                       an Annex to the International Convention
                       on the simplification and harmonization
                       of customs procedures
 THE " COUNCIL OF THE EUROPEAN COMMUNITIES
    Having regard to the Treaty establishing the European Economic Community ,
   and in particular Article 113 thereof ;
                ». ' •
                               I ■       ...                  ... 1              _          1 .         »
                                   •                , ■         i                    i'               ,
 - Having regard to the recommendation from the Commission ;
                                                I       ■ .               ■  ·'·
   Whereas , in accordance with . Council Decision 75 / 199 / EEC ( 1 )/
   the Community is a party to the International Convention on the simplificati
   and harmonization of customs procedures ;              '                                         '
   Whereas the Annex to the said Convention concerning reimportation in the
   same state can be accepted by the Community ;
   Whereas it is nevertheless advisable to make such acceptance subject to ~ v
, certain reservations in order to take account of the special requirements
    of the customs union ,             _
                                                            '       - • '          ,    . •     • •
   HAS DECIDED AS FOLLOWS :
   Article 1
   Annex B.3 concerning reimportation in the same state to the International
   Convention on the simplification and harmonization of customs procedures
   is hereby accepted on behalf of the Community,', with the exception of
   standard 2 and recommended practices 8 , 11 , 12 and 24 .
   The text of the said      Armex is annexed to , this Decision .          /
   ( 1 ) OJ No L 100 , 21.4.1975 , p.1
 ---pagebreak---                                - 2 -
Article 2
The Commission shall inform the General Secretariat of the Customs Coopera­
tion Council of the acceptance by the Community , subject to the reservations
referred to in Article 1 , of the Annex concerning reimportation in the same
state .
                                            Done at Brussels ,
                                            For the Council ,
                                            The President ,