CELEX: 51974PC2084
Language: en
Date: 1974-12-17
Title: Proposal for a COUNCIL REGULATION providing for exemption from duties and charges on importation in respect of goods sent by a private person from a third country in small consignments of a non-commercial nature to another private person living in the customs territory of the Community (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (74) 2084
Vol. 1974/0345
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Conformément au règlement (CEE, Euratom) n° 354/83 du Conseil du 1er février 1983
concernant l'ouverture au public des archives historiques de la Communauté économique
européenne et de la Communauté européenne de l'énergie atomique (JO L 43 du 15.2.1983,
p. 1), tel que modifié par le règlement (CE, Euratom) n° 1700/2003 du 22 septembre 2003
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In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983
concerning the opening to the public of the historical archives of the European Economic
Community and the European Atomic Energy Community (OJ L 43, 15.2.1983, p. 1), as
amended by Regulation (EC, Euratom) No 1700/2003 of 22 September 2003 (OJ L 243,
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file have been declassified in conformity with Article 5 of the aforementioned regulation.
In Übereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom 1.
Februar 1983 über die Freigabe der historischen Archive der Europäischen
Wirtschaftsgemeinschaft und der Europäischen Atomgemeinschaft (ABI. L 43 vom 15.2.1983,
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 ---pagebreak--- COMMISSION OF ÏHS BUROEHAN GOMMUI!?ïTIES
                                                   COM(74)2084 final
                                                   Brussels , 17 December 1974
                            Proposai for a
                          COUNCIL REGULATION
          providing for exemption from duties and charges
        on importation in respect of goods sent "by a private
         person from a third country in small consignments
        of a non-commercial nature to another private person
          living in the customs territory of the Community
           ( submitted "to the Council "by the Commission)
 ---pagebreak---                            Explanatory Memorandum
       On several occasions the attention of the Commission has seen
drav:n te the lack of provisions allowing relief from customs duties
and other charges st importation ( agricultural levies , etc ....) on
goods in small consignments of a non-commercial character sent by-
private parsons       to ether private     persons   living in the
customs territory of the Community .
       Such measures currently exist in each of the Member States ,
but the wide differences between them , such as the amount of relief ,
with some being double that of others , make them totally incompatible
with the single common treatment which Community nationals have the
right to enjoy by virtue of the existence of the customs union and
the connion agricultural policy .
       revised in the interests of personal and family relationships
among nationals of the Community , the provisions of this proposal
for a Regulation are based on the most liberal of the measures currently
in force in the different Member States . However , in » rder to avoid
abuse , relief fr«m duty ( for v/hich 25 TJ.A. has Veen laid down ) could
only be granted t« the extent that certain highly taxed goods ( such
as tobacco products , alcohslic beverages , coffee , tea , perfume ,
and toilet waters ) included in any one consignment did not exceed
the prescribed limits .
       Further , a proposal for a Mrective based on Article 99 of
the EEC Treaty , has been submitted for the approval of the Council ,
with a view to establishing , within the same conditions , relief
from fiscal duties on goods which are sent as such small consignments .
 ---pagebreak---                                     - 2 -
      In view of the fafit that pravisions for relief from duty are
already apjplifed by Member " States ih. this respect , the effect on
receipts in the Community budget made by the provisions proposed by
the Commission , will undoubtedly be minimal . Nevertheless , this effect
cannot be evaluated with any accuracy because of the absence of
national statistics in sufficient detail with regard to importations
of small consignments «f a non-commercial character .
      This proposal , based as it is on Articles '28 , k3 and 235 of the
EEC Treaty , requires the Opinion of the European Parliament'; In view
of its purpose , it seems moreover desirable that the Opinion of the'
Economic and Social Committee should alse be sought .           "
 ---pagebreak---                                 Proposai for a
                             COUNC IL REGULATION"
      providing for exemption from duties and charges on importation in
      respect of goods sent "by a private person from a third country in
      small consignments of a non-commercial nature to another private
          person living in the customs territory of the Community
TEE COUNCIL OP THE EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European Economic Community,
and in particular Articles 28, 43 and 235 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 r.
Whereas Section II B of the Preliminary Provisions of the Common Customs
Tariff makes pro\rision for a flat rate of 10 /j .ad valorem duty on goods sent
in small consignments to private persons , provided that such importations
are not of a commercial nature;      whereas Council Regulation ( EEC) No 3539/73
of 18 December 1973 on the rate of import charges collected on small non-
commercial consignments of agricultural products and goods coining under •
Regulation ( EEC) No 1059/69 provides that this flat rate shall "be charged
in place of the import charges laid do--m within the framework of the common
agricultural policy and of those . provided for in relation to goods to which
Regulation (ESC) No 1059/69 applies ;
                                                                          • • •/ • • •
( 1 ) O.J. No L 361 of 29.12.1973 , p. 8 .
 ---pagebreak--- Imereas , in the basenoe of any . arrangement • for relief from duty adopted
pursuant- to the provisions of the Treaty, this customs duty of a flat rate
of 10$ M valorem is applicable to 4;he importation of all small oonsign-
ments which satisfy the conditions of Section II B ( 2) bf the " Preliminary
Provisions of the Common Customs Tariff, whatever may "be the capacity of
the sender and even where the value is minimal ;      whereas under paragraph
3 of the same Section II B and under Article 1 ( 3) of Regulation (EEC)
No 3539/73 the. recipient of the consignment , has the option of requesting'
that in place of the said flat rate of customs duty all the goods making
up the consignment "be subjected to the customs duties or other im-oort
oharges which are appropriate to them ;
Whereas the personal relationships which exist between private persons
resident in third oountries and those resident in the Community nHy on
certain occasions lead to there being sent from one to the othe^ email
consignments of an essentially personal nature and having a very lew
value *                  v-. • •
Whereas it is in no way essential to the economy of the Community that
goods in 1 small consignments be subjected either to customs duty at a flat
rate of 10 fo .ad. valorem or to the relaxant rate of customs duty, charge
having equivalent effeot , agricultuj al levy or other import charge imposed
under the coMion agricultural policy or under the special arran;-events
applicable by virtue of Article 235 of the Treaty to certain goods result­
ing from tin processing of agricultural products ;
 ---pagebreak--- Whereas the total value of small consignments of a non-commercial nature
which are eligible to "benefit under the relief may not however exceed 25
units of account ; whereas in order to avoid abuse of the arrangement it
is moreover necessary to exclude from the relief those consignments whose
total value does not exceed this amount "but in which are included certain
highly taxed goods in quantities exceeding certain limits ;
HAS ADOPTED THIS REGULATION :
                                 Article 1
1.     Goods sent from a third country in small consignments of a non-
commercial nature "by a private person to another private person living in
the customs territory of the Community shall he admitted free of customs
duties or charges having equivalent effect and of agricultural levies or
other import charges imposed under the common agricultural policy or under
the special arrangements applicable by virtue of Article 235 of the Treaty
to certain goods resulting from the processing of agricultural products .
                                   ^    ■ .
2.     For the purposes of paragraph 1 , " small consignments of a non-
commercial nature" means consignments of goods which t
       - are not intended for any . commercial purpose and are of a
         nature and quantity such as to shou that they are intended
         solely for the personal or family use by the consignee ,
       - are sent free of payment of any kind by the consignee ;    and
       - have a total value not exceeding 25 units of account .
 ---pagebreak---                                            Article 2
1.    Artiole 1 shall , in respect of the goode listed i"below, apply subject
to the following quantitative limits l
      a ) tobacco products :
          50 cigarettes                                                                   \
          or 25 cigarillos ( cigars of a maximum weight of 3 grammes each )
          or 10 cigars
          or 50 grammes of pipe tobacco
      t>) alcoholic beverages :                       ■ '                                      ,
          -- distilled beverages and spirits , of an alcoholic strength exceeding
           •" 220            ••       '■ •        ■
                    '             -                 1 standard bottle (not' exceeding 1 litre)
          or
   ,      – distilled beverages and spirits and aperitifs with a wine or .
              alcohol base , of an alcoholic strength not exceeding 22 °j sparkling
              wines and liqueur wines
                                                    1 standard bottle (not exceeding 1 litre)
          or
          - still wines                             2 litres
      c ) perfumes                                  60 grammes or 2 ounoes
          or                    •   .                  '
          toilet waters                          -j- litre or 8 ounces
      d ) coffee                                    500 grammes
          or coffee extracts and
               essences                             20Q grammes
      e ) tea                                       100 grammes
          or tea extracts and
               essenoes                              40 grammes
 ---pagebreak--- 2.    Whore goods of tho Icin&s -mentioned_in paragraph. 1 era s^ant In a. -<xws*fignmetvt
in quantities in excess of the relative prescribed limits , then the whole of
such a consignment shall be considered as being excluded from the relief .
                                  Article 3
      This Regulation shall enter into force on
      This Regulation shall be binding in its entirety and directly applicable
in all Member States .
                                        Done at Brussels ,
                                        For the Council ,
                                        President ,