CELEX: 51994PC0084
Language: en
Date: 1994-03-18
Title: Proposal for a COUNCIL REGULATION (EC) amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of the Community Customs Code

COMMISSION OF THE EUROPEAN COMMUNITIES
                                                             COM(94) 84 final
                                                             Brussels, 18.03.1994
                                               Proposal for a
                                          COUNCIL REGULAT I ON (EC)
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                                  amending Regulation (EEC) No 2454/93
                                         laying down provisions
                          for the implementation of the Community Customs Code
                                       (presented by the Commission)
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 ---pagebreak---                                  EXPLANATORY NOTE
 1.  Subsidiar i ty
     a)  What are the objectives of the action envisaged           in connection
         with the obligations of the Community?
         To ensure that Member States have the appropriate legal means to
         ensure   the   proper  application   of   article   20  par.  4  of  the
         Community Customs Code. To produce         reliable statistics on the
         entirety of trade between the Community and the third countries.
     b)  Does the envisaged action falls within the exclusive competence
         of the Community or is that competence shared with Member States?
         The envisaged action falls within the exclusive competence of the
         Community.
     c)  What are the means available to the Community?
         As the draft proposal amending Commission Regulation No 2454/93
         did not receive a favourable opinion of the competent Committee,
         the procedure     provided  for  by  the Customs Code      requires  the
         adoption of a Council Regulation.
    d)   Is a uniform     regulation  necessary   or could a directive which
         whould lay down the general objectives and which would leave the
         execution at Member State level be sufficient?
         A uniform regulation is necessary.
2.  Article    20     (4)   of    Regulation    2913/92< 1)    stipulates    that
    preferential tariff measures, whether contained         in agreements which
    the Community     has concluded    with  certain   countries or    groups of
    countries, or adopted unilaterally by the Community, shall apply only
    at the declarant's request.
(1) OJ No L 302, 19.10.1992, p. 1
 ---pagebreak---                                      Ac
    Moreover,    it  is  important   for  the  operation    of    the Community's
    Commercial policy to have comprehensive statistics on the volume of
    trade  in goods benefiting from those measures. In order to collect
    reliable   statistics, the    codes entered      in box   36 of    the Single
   Administrative Document must be common to a I I Member States.
   However, the Member States should be given the opportunity to adopt
   their customs computer systems. Therefore provision should be made
   for   a  transitional   period   during  which    national    codes which  are
   compatible with Community codes may be used.
3. Finally, provision should be made for the recording, with effect from
   1 January 1996, of information relating to goods for which an export
   refund has been requested.
4. Consequently,     in  accordance   with   article    249   of   (EEC)  Council
   Regulation    n* 2913/92 of    12.10.1992   ( 1 ), the Commission     services
   have submitted     for opinion of     the Customs Code Committee, Single
   Administrative document section, a draft Regulation concerning the
   implementation of those measures.
5. The draft (document XXI/1388/93 Rev.1) was submitted for the opinion
   of the Committee on 18th November         1993. As the Committee did not
   deliver an opinion (Germany and The United Kingdom voted against and
   Spain was not represented, the other Member States being in favour),
   the second phase of the Committee procedure must be engaged by the
   Comm i ss ion.
6. This is the object of the draft Regulation in annex.
 ---pagebreak---                              Proposal for a
                        COUNCIL REGULATION (EC)
                amending Regulation (EEC) No 2454/93
                       laying down provisions
       for the implementation of the Community Customs Code
THE COUNCIL OF THE EUROPEAN UNION
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992
establishing    the   Community    Customs   Code,*   and    in  particular
Article 249 thereof,
Having regard to the proposal from the Commission,
Whereas    Article 20(4)    of    Regulation    2913/92   stipulates   that
preferential tariff measures, whether contained in agreements which the
Community has concluded with certain countries or groups of countries
and which provide for the granting of preferential tariff treatment, or
adopted unilaterally by the Community in respect of certain countries,
groups of countries or territories, as well as autonomous suspensive
measures providing for a reduction in or relief from import duties
chargeable   on  certain  goods, shall    apply  only  at  the  declarant's
request where the goods concerned fulfil the conditions laid down by
those measures;
Whereas it is important to the operation of the Community's commercial
policy to have comprehensive statistics on the volume of trade in goods
benefiting from those measures;
Whereas in order for such statistics to be of use, the codes entered in
box 36 of the Single Administrative Document must be common to all the
Member States;
    OJ No L 302, 19.10.1992, p.l.
 ---pagebreak---                                      - 2 -
Whereas the Member states should nevertheless be given the opportunity
to  adapt   their  customs   computer   systems; whereas   provision   should
therefore be made for for a transitional period during which national
codes which are compatible with Community codes may be used;
Whereas    provision    should    be   made    for   the   recording,     from
1 January 1996, of    Information relating to goods for which an export
refund has been requested;
Whereas in the absence of an opinion of the Customs Code Committee on
the  draft   Regulation   submitted   by  the  Commission,   the  Council   is
required to adopt the necessary provisions,
HAS ADOPTED THIS REGULATION:
                                  Article 1
Annexes 37 and 38 to Regulation (EEC) No 2454/93 are hereby amended in
accordance with the Annex to this Regulation.
                                  Art icle 2
This Regulation shall enter into force on the third day following that
of its pub Iicat ion in the OfficiaI Journal of the European Commun ities.
It shall apply from 1 January 1995;
This  Regulation    shaM    be  binding    in  its  entirety   and   directly
applicable in all Member States.
Don© at BrusseIs,
                                           For the CounciI,
                                           The President
 ---pagebreak---                                       - 3 -
                                      ANNEX
 Annex 37 to Regulation (EEC) No 2454/93 is amended as follows:
 1.   In Tit le I, point B.2 (Particulars required - minimum        list):
           insert  "13"  in the  list  of   boxes  to be    used  for   an export
          declaration;
           insert  "36" in the list of boxes to be used for a declaration
          for release for free circulation.
2.   The wording relating to box 13 in Title II, point A, is replaced by
     the fol lowing.-
          13. Common Agricultural Policy (CAP)
               From 1 January 1996, where an export refund is applied for,
               enter the appropriate code."
3.   The wording relating to box 36 in Title II, point           C,   is replaced
     by the fol lowing:
          36. Preference
               Enter the appropriate code.
               Until  1 January 1996, Member     States   may  use   codes  other
               than those specified   in Annex 38, provided that such codes
               enable statistics to be recorded at      least as accurately as
               the codes specified in that Annex."
Annex 38 to Regulation (EEC) No 2454/93 is amended as follows:
1.   The following wording referring to box 13 is inserted:
     "    Box 13: Common Agricultural Policy
         The relevant code is: RE"
 ---pagebreak---                                      - 4 -
 2.  The following wording referring to box 36 is inserted:
          Box 36: Preference
          The relevant codes are given below:
     1.   First digit of code
     Code      Tariff arrangement
     1         Normal tariff arrangement (no preference certificate)
    2         Generalized System of Preferences (GSP)
    3         Other    tariff  preferences  (EUR  1,  ATR  or   equivalent
              cert if icate)
    2-   Next two digits
    Code      Tariff arrangement
    00        None of the following
    TO        Tariff suspension
    15        Tariff suspension with specified end-use
    18        Tariff suspension with certificate confirming the special
             nature of the product
    20       Tariff quota*1>
    23       Tariff quota with specified end-use (1)
(1) In the case where the requested tariff quota is exhausted, Member
    States may allow the request to be valid for any other existing
    preference.
 ---pagebreak---                          - 5 -
25 Tariff quota with certificate confirming the special   nature
   of the product  (1)
28 Tariff quota following outward processing  (1)
40 Specified end-use resulting from the Common Customs tariff
50 Certificate confirming  the special nature of the product  "
 ---pagebreak---                                                                       ISSN 0254-1475
                                                               COM (94) 84 final
                                                      DOCUMENTS
EN                                                                          06 02
                                 Catalogue number : CB-CO-94-091-EN-C
                                                             ISBN 92-77-66322-7
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