CELEX: 31973R3335
Language: en
Date: 1973-12-10 00:00:00
Title: Regulation (EEC) No 3335/73 of the Commission of 10 December 1973 on the movement of goods obtained in the Community under a procedure for the suspension or drawback of customs duties or other import charges

No L 341 / 10                           Official Journal of the European Communities                           12 . 12 . 73
                            REGULATION ( EEC) No 3335 / 73 OF THE COMMISSION
                                                      of 10 December 1973
               on the movement of goods obtained in the Community under a procedure for
                  the suspension or drawback of customs duties or other import charges
THE COMMISSION OF THE EUROPEAN                                     tion if those products have been wholly subjected to
 COMMUNITIES ,                                                     the appropriate customs duties in the Common
                                                                   Customs Tariff ;
 Having regard to the Treaty establishing the European
 Economic Community ;
                                                                   Whereas for these reasons the levy, on which admis­
                                                                   sion of the goods to the benefit of the Community
 Having regard to the Treaty (') concerning the Acces­             system will be dependent, should be assessed on the
 sion of the Kingdom of Denmark, Ireland and the                   duties of the Common Customs Tariff or of the ECSC
 United Kingdom of Great Britain and Northern                      unified tariff in respect of the products incorporated
 Ireland to the European Economic Community and                     into the manufacture of the aforesaid goods on which
 the European Atomic Energy Community ;                             products the customs duties or import charges having
                                                                   equivalent effect which were applicable to them in the
                                                                   Community as originally constituted or in a new
 Having regard to the Act (2 ) concerning the Condi­               Member State have not been levied or which have
 tions of Accession and the Adjustments to the Trea­               benefited from a total or partial drawback of such
 ties and in particular Article 45 (2) thereof ;                   duties or charges ;
 Whereas it is necessary to determine the conditions
 under which goods obtained in the Community under                 Whereas three further reductions of 20 % of the­   basic
 a procedure for the relief or drawback of customs
                                                                   duties take effect respectively on 1 January 1975, 1
duties or other import charges may benefit from the
                                                                    January 1976 and 1 July 1977 ;
 Community system in trade between the Community
 as originally constituted and the new Member States
 and between the new Member States themselves ;
                                                                   Whereas the percentage for the compensatory levy
Whereas the admission of the said goods to the                     must be fixed at a figure corresponding to the percen­
benefit of the Community system risks the falsifica­               tage tariff reduction applied ;
tion of the conditions of competition in the Common
Market, in so far as the products incorporated into
 their manufacture are third country products, unless
that admission is subjected to the collection of a levy
                                                                   Whereas it is not necessary to provide for the collec­
                                                                   tion of the compensatory levy in respect of products
aimed at compensating the effects of that system ;
                                                                   for which provision is made for the total or partial
                                                                   elimination of customs duties and import charges
Whereas although the risk is not of a kind seriously to            having equivalent effect under Agreements concluded
affect the issue as long as the tariff reduction in trade          between the Community and certain third countries
between the Community as originally constituted and                when such products are incoiporated into the manu­
the new Member States and between the new Member                   facture of goods under a procedure for the relief or
States themselves does not exceed 20 % of the basic                drawback of customs duties ;
duties this situation will change with the additional
reduction of 20 % which will apply in such trade as
from 1 January 1974 ;
                                                                   Whereas the Protocols to the Agreements concluded
                                                                   between the Community and the EFTA countries lay
Whereas, leaving aside the special tariff treatment                down a special timetable for the progressive abolition
resulting from the Agreement concluded between the                 of customs duties on imports into the Community of
Community and certain third countries goods                        products falling within Chapters 48 or 49 of the
obtained from the incorporation of products from                   Common Customs Tariff (excluding heading No
other third countries may only be put into free circula­           48 .09) ; whereas the United Kingdom and Denmark
                                                                   progressively restore the customs duties on each of
(!) Of No L 73 , 27 . 3 . 1972 , p . 5 .                           such products in such a way that by 1 July 1 977 a
(-) OÌ No L 73 , 27 . 3 . 1972, p . 14.                            uniform protection will have been reached for such
 ---pagebreak---  12 . 12 . 73                      Official Journal of the European Communities.                        No L 341 / 11
goods imported into the Community ; whereas in                Whereas as regards agricultural products subject both
order to avoid trade distortion the compensatory levy         to customs duties and other import charges provided
to be collected on each of the said products incorpor­        for under the common agricultural policy the compen­
ated into the manufacture of goods obtained in the            satory levy calculated on the duties of the Common
Community under a procedure for the relief or draw­           Customs Tariff and the compensatory levy corres­
back of customs duties must be calculated according           ponding to the total amount suspended or drawn back
to the level of the customs duties , more or less iden­      are applied concurrently ;
tical to that which will apply as from 1 July 1977 in
respect of the said products in the Community ;              Whereas the subjection to a minor treatment under a
whereas the level of these duties is approximately two        procedure for relief or drawback of customs duties in
thirds of the rates of duties in the Common Customs          one Member State of third country goods destined for
Tariff for the same goods ;                                  another Member State solely to distort the provisions
                                                              in respect of customs duties and import charges
                                                              having equivalent effect or other measures of commer­
                                                             cial policy which apply to such goods must be
Whereas in order to avoid competition between                avoided ;
Community proccssers being affected , it is necessary
to provide for the non-application of the compensa­          Whereas the Commission will follow closely the deve­
tory levy in all cases when products which benefit            lopment of trade in the aforesaid goods and will be
from special arrangements on importation into a               ready to take adequate measures if the procedures
Member State because of their origin or where they            under which any such goods benefit from the Commu­
have come from , are worked or processed in another           nity system cause difficulties,
Member State not granting those special arrange­
ments ;
                                                              HAS ADOPTED THIS REGULATION :
Whereas, in respect of agricultural products liable to
agricultural levies and other import charges provided
for under the common agricultural policy and certain
                                                                                       TITLE I
goods processed from agricultural products, the fact
that the goods are obtained in the Community under
a procedure for the relief or drawback of these levies
or charges is incompatible with the application of the
system of compensatory amounts laid down in Article                                  GENERAL
55 of the Act of Accession ;
                                                                                      Article 1
Whereas there must be a method tor determining the             I .   Goods obtained in a Member State and in the
calculation of the compensatory levy for products             manufacture of which have been incorporated
falling within a common organization of the markets           products on which have not been charged
in the Community as well as processed agricultural
products subject to specific regulations following the       — customs duties and charges having equivalent
setting up of the common agricultural policy when                  effect ;
such products are incorporated into the manufacture
of goods which fall neither under Annex II of the            — compensatory amounts as prescribed in Article 55
                                                                   of the Act of Accession ;
Treaty of Rome nor under Regulation No 170 /
67/ EEC and ( EEC) No 1059 / 69 under a procedure for        — agricultural levies and other import charges
the relief or drawback of the appropriate charges ;                provided for under the common agricultural
                                                                   policy
                                                             which were applicable to them in that Member State ,
Whereas, in so tar as, the said products are subject         or which have benefited from a total or partial draw­
only to agricultural levies or other import charges          back of such duties, charges, amounts, agricultural
provided for under the common agricultural policy it          levies or other import charges shall , in so far as
is possible with a view to administrative simplicity to      Community provisions in certain sectors do not
provide for the compensatory levy to correspond to            prohibit the free circulation within the Community of
the total amount suspended or drawn back in order to         such goods , benefit from the Community system
admit the manufactured goods to the benefit of the           under the conditions of this Regulation on importa­
Community system ;                                           tion into another Member Sr.ite .
 ---pagebreak--- No L 341 / 12                              Official Journal of the European Communities                             12 . 12 . 73
2.        The Community system referred to in paragraph               of inward processing, be regarded as incorporated, in
1 consists of :                                                       the circumstances referred to in Article 1 ( 1 ), into the
                                                                      manufacture of goods exported to another Member
(a) the application of compensatory amounts pres­                     State .
        cribed in Article 55 ( 1 ) of the Act of Accession and
        the progressive abolition of :
                                                                                               Article 4
       — the fixed component referred to in Article
            47 (2) of the said Act for goods covered by               Customs duties of a fiscal nature or the fiscal element
            Regulation ( EEC) No 1059/69 (');
                                                                      of any such duty retained in the new Member States
       — the component referred to in Article 61 of the               in implementation of Article 38 , of the Act of Acces­
            said Act for protection of the processing                 sion shall not be regarded as customs duty for the
            industry in respect of the products covered by            purpose of this Regulation .
            the common organization of the markets in
            cereals, rice and products processed from fruit
            and vegetables ;
                                                                                               TITLE II
(b) the progressive abolition of customs duties and
        charges having equivalent effect and the abolition
        of quantitative restrictions and measures having                        COMPENSATORY LEVY PROVISIONS
        equivalent effect in respect of goods subject
        thereto .
                                                                                               Article 5
3 . The Community as originally constituted shall
be regarded as a single Member State for the purpose                  Subject to the exceptions in Title III of this Regula­
of this Regulation .                                                  tion goods obtained in a Member State in the circum­
                                                                      stances referred to in Article 1(1 ) of this Regulation
                                                                      shall benefit from the Community system on importa­
                             Article 2                                tion into another Member State on condition that a
                                                                      compensatory levy shall be charged in the State of
 1.       In those cases were the products used are third             manufacture in respect of each product incorporated
country products, subjected to a treatment insufficient               into such manufacture .
 to be regarded as manufacture, the goods so obtained
 shall benefit from the system referred to in Article
  1 ( 1 ) only on condition that they are in free circula­
 tion according to the provisions of the EEC Treaty,                                           Section 1
 the ECSC Treaty and the Act of Accession .
                                                                      Compensatory levy applicable if agricultural
 2. The provisions of paragraph 1 of this Article                     products subject to the system of agricultural
 shall not apply to the third country products referred                levies and other charges laid down under the
 to in Article 12 ( I ) (a ) provided the conditions for the          common agricultural policy and goods covered
 preferential importation into the Community of such                  by Regulation No 170 /67 / EEC and ( EEC) No
 products are fulfilled .                                                                 1059/ 69 are used
                             Article 3                                                         Article 6
 Products imported into the Member State of manufac­                   1.     The compensatory levy in respect of products
 ture without payment of customs duties, import                       subject to the system of agricultural levies and other
 charges having equivalent effect, compensatory                       charges laid down under the common agricultural
 amounts prescribed in Article 55 of the Act of Acces­                 policy and goods covered by Regulation No 170 /
 sion , agricultural levies and other import charges                   67 / EEC and ( EEC) No 1059 / 69 incorporated in the
 provided under the common agricultural policy to                      manufacture of goods covered neither by Annex II of
 which they are liable , in place of products of the same              the Treaty nor by these two Regulations shall be equal
 kind, quality and having the same technical charac­                   to the amount of agricultural levies and other charges
 teristics as products from the home market incorpor­                  paid or the amount of the drawback .
 ated into the manufacture of goods for export, shall ,
 under the conditions of Council Directive of 4 March                  2.     In the case of products subject both to customs
  1 969 (-) on the harmonization of provisions laid down               duties and agricultural levies and other charges the
 by law , regulation or administrative action in respect               provisions of Section 2 of this Title shall apply as
                                                                       regards customs duties and the provisions of para­
 (') O I No L 141 , 12 . 6 . 1969 , p . I.                            graph 1 of this Article shall apply as regards the agri­
 b) O'l No 1.         8.   1969, p. I.                                 cultural levies and other charges .
 ---pagebreak---  12 . 12 . 73                      Official Journal of the European Communities                            No L 341 / 13
                         Section 2                            tion of the percentage shall be that on which the
                                                              customs authority accepts the document by which the
 Compensatory levy applicable when products                  declarant states his intention to place the goods in
 other than those referred to in Section            1 are     question under one of the system referred to in this
                           used                               paragraph .
                                                             4 . The compensatory levy shall not be collected for
                         Artie c 7                           goods, obtained in the circumstances referred to in
                                                             Article 1 ( 1 ), which have been exported from the
 1 . The compensatory levy in respect of products             Member State of manufacture, or warehoused in a
 other than those referred to in Section 1 incorporated      borded warehouse or placed in a free zone in that
 into the manufacture of goods shall be based , as appro­     Member State before 1 January 1974.
 priate, on
— the Common Customs Tariff duty if the products                                      Article 9
      are covered by the Treaty establishing the Euro­
      pean Economic Community.                                1 . The compensatory levy referred to in Article 5
                                                             shall be determined according to the description and
— the customs duty of the ECSC unified tariff, if the        quantity or value (or, if necessary by reference to any
      products are covered by the Treaty establishing the    other charging basis) of either the imported products
      European Coal and Steel Community.                      incorporated in the manufacture at the time they were
 2.     The date which determines the rate of duties
                                                             entered with the Customs for process or, in the
                                                             circumstances referred to in Article 3 , imported goods
 referred to in paragraph 1 shall be that which would        of the same kind, quality and having the same tech­
apply if the goods obtained were entered for home use         nical characteristics as products from the home
in the Member State of manufacture in liquidation of          market incorporated in the manufacture of exported
a procedure for the suspension or drawback of                goods, at the time of their entry with the Customs .
customs duties or other import charges instead of
being exported to another Member State .                     2.     Where the working of products produces several
                                                              kinds of goods, the quantity, or where appropriate , the
3.      However, this date shall be 1 January 1974 in        value of the products incorporated in the manufacture
 regard to products , entered in a new Member State          of each kind of goods, shall be determined according
before that date under a procedure involving relief          to the provisions of Articles 17 and 18 of the Council
 from duty or drawback, which are incorporated into           Directive of 4 March 1969 referred to above .
the manufacture of goods .
                         Article 8                                                    TITLE III
 1 . The rate of the compensatory levy shall be a
percentage of the rates of duties referred to in Article
7(1 ).                                                                             EXCEPTIONS
2.      The percentage shall be :
                                                                                      Article 10
40% for the period from 1 January 1974 to 31
December 1974 inclusive ;                                    Goods obtained in a Member State in the circum­
60 % for the period from 1 January 1975 to 31                stances referred to in Article 1 ( 1 ) shall on importation
December 1975 inclusive ;                                    into another Member State benefit from the Commu­
80 % for the period from 1 January 1976 to 30 June           nity system without collection of the compensatory
 1977 inclusive .                                            levy on products incorporated in their manufacture
                                                             when the products
3 . The date which determines this percentage shall          (a) fulfil the conditions laid down in Articles 9(2) and
be that on which the customs authority accepts the                10(1 ) of the Treaty establishing the European
document by which the declarant states his intention              Economic Community ; or
to export the goods in question to another Member
State .                                                      (b) are in free circulation in the Community in accor­
                                                                  dance with the Treaty establishing the European
However when the goods have been warehoused in a                  Coal and Steel Community ; or
customs warehouse or placed in a free zone in the            (c) have been obtained in another Member State and
Member State of manufacture before being exported                 have complied with the necessary conditions to
to another Member State, the date for the determina­              benefit from the Community system .
 ---pagebreak--- No L 341 / 14                         Official Journal of the European Communities                              12 . 12 . 73
                           Article 11                            respect of products falling within Chapters 48 and 49
                                                                of the Common Customs Tariff covered by Article 1
Goods obtained from products listed in Annex III to              of Protocol No 1 to the Agreements concluded
the Act of Accession shall benefit from the Commu­
                                                                between the Community and the non-acceding EFTA­
nity system only on condition that the products incor­          countries .
porated in their manufacture are in free circulation in
accordance with the provisions of the EEC Treaty, the           The compensatory levy applicable to these products
 ECSC Treaty and the Act of Accession .                         shall be based on two thirds of the appropriate
                                                                Common Customs Tariff duty in regard to third coun­
                                                                tries , rounded to the nearest whole number.
                           Article 12
                                                                2.       However the provisions of Article 12 ( 1 ) (a)
                                                                 remain applicable to the products falling within
 1.     In derogation from the provisions of Article 5          heading No 48.09 of the Common Customs Tariff.
and subject to the provisions of Article 13 and of such
provisions as may subsequently be made to counter
distortion of competition within the Community the                                         TITLE IV
compensatory levy shall not be charged :
(a) on products imported from third countries, with                                 FINAL PROVISIONS
       which the Community has concluded preferential
       tariff Agreements, which fulfil the conditions                                     Article 14
       urfder which preference is granted on importation
       into the Community ;                                     The proof of the customs status of the incorporated
                                                                 products and of the goods obtained shall be drawn up
(b) on products incorporated into manufacture in the            in   accordance with      the  methods of administrative
       Community which originate in                             cooperation laid down for this purpose .
       — the independent Commonwealth countries,
            listed in Annex XI to the Act of Accession or
                                                                                          Article n
            in the non-European territories referred to in
            Article 24 of that Act maintaining special rela­
            tions with the United Kingdom ;                      1.      Without prejudice to the provisions of the
                                                                Council Directive of 4 March 1969 on the harmoniza­
       — the Associated States referred to in Article 109
                                                                tion of provisions laid down by law, regulation or
            of the Act of Accession ;
                                                                administrative action in respect of inward processing,
       — the Overseas Countries and Territories in asso­        the compensatory levy charged at exportation may be
            ciation with the Community ;                        repaid on the reimportation of goods obtained under
       — the Faroe Islands ;                                    the conditions referred to in Article 1 ( I ) on applica­
                                                                tion by the party concerned .
(c) on products originating in or coming from Papua­
       New Guinea incorporated into manufacture in
       the Community .                                          2.       Application for repayment must be made at the
                                                                customs office where the compensatory levy was paid
                                                                within three years from the date referred to in Article
2.      The provisions of paragraph 1 shall apply to            8 (3 ), first subparagraph , of this Regulation .
products referred to in subparagraph (b) of that para­
graph only for as long as the importation arrange­
ments applied to those products before accession
continue in respect thereof in the Member States                                          Article 16
maintaining special relations with those countries or
territories concerned .
                                                                 Each Member State shall inform the Commission of
                                                                the steps taken by its central administration for the
3 . The provisions of paragraphs 1 and 2 shall apply            purposes of applying this Regulation and of any
equally to products originating in the Anglo-French             problems raised by its application .
Condominium of the New Hebrides .
                           Article 13                                                    Article 17
 1.     In derogation from the provisions of Article 12          This Regulation shall enter into force on 1 January
( 1 ) (a) the compensatory levy shall be charged in              I 974 .
 ---pagebreak--- 12 . 12. 73                    Official Journal of the European Communities                      No L 341 / 15
            This Regulation shall be binding in its entirety and directly applicable in all Member
            States .
            Done at Brussels, 10 December 1973 .
                                                                   For the Commission
                                                                       The President
                                                                  Francois-Xavier ORTOLI