CELEX: 51989PC0214
Language: en
Date: 1989-05-11
Title: Proposal for a COUNCIL REGULATION (EEC) amending Regulation (EEC) No 1031/88 determining the persons liable for payment of a customs debt (presented by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (89) 214
Vol. 1989/0074
 ---pagebreak--- Disclaimer
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) modifié en dernier
lieu par le règlement (UE) 2015/496 du Conseil du 17 mars 2015 (JO L79 du 25. 3.2015, p. 1), ce
dossier est ouvert au public. Le cas échéant, les documents classifiés présents dans ce dossier
ont été déclassifiés conformément à l'article 5 dudit règlement ou sont considérés déclassifiés
conformément aux articles 26(3) et 59(2) de la décision (UE, Euratom) 2015/444 de la
Commission du 13 mars 2015 concernant les règles de sécurité aux fins de la protection des
informations classifiées de l'Union européenne.
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 last amended by Council
Regulation (EU) 2015/496 of 17 March 2015 (OJ L 79, 27.3.2015, p. 1), this file is open to the
public. Where necessary, classified documents in this file have been declassified in conformity
with Article 5 of the aforementioned regulation or are considered declassified in conformity with
Articles (26.3) and 59(2) of the Commission Decision (EU, Euratom) 2015/444 of 13 March 2015
on the security rules for protecting EU classified information.
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, S. 1), zuletzt geändert durch die
Verordnung (EU) Nr. 2015/496 vom 17. März 2015 (ABI. L 79 vom 25.3.2015, S. 1), ist dieser Akt
der Öffentlichkeit zugänglich. Soweit erforderlich, wurden die Verschlusssachen in diesem Akt in
Übereinstimmung mit Artikel 5 der genannten Verordnung freigegeben; beziehungsweise werden
sie auf Grundlage von Artikel 26(3) und 59(2) der Entscheidung der Kommission (EU, Euratom)
2015/444    vom   13.   März   2015   über die   Sicherheitsvorschriften für den Schutz von  EU-
Verschlusssachen als herabgestuft angesehen.
 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                 COM(89 ) 214 final -SYN 195
                                                 Brussels , 11 May 1989
                        Proposai for a
                   COUNCIL REGULAIION (EEC)
       amending Regulation ( EEC ) No 1031 / 88 determining the persons
                     liable for payment of a customs debt
                 ( presented by the Commission )
 ---pagebreak---                              EXPLANAIQKf MHilRANDOM
Article 10 of Council Regulation (EEC ) No 2504 / 88 of 25 - July 1988 on free
zones ard free warehouses1 lays down that non-Communlty goods may be
consumed or used in free zones or free warehouses only in the circumstances
indicated therein , i.e. in practice in the same circumstances as in other
parts of the customs territory of the Community .
Provision therefore had to be made for a further case in which a customs
debt on importation is incurred resulting from the consumption or use in a
free zone or free warehouse , in circumstances other than those covered by
the rules in force , of goods liable to import duties . Such was the purpose
of Council Regulation (EEC) No 4108/88 of 21 December 1988 amending Council
Regulation (EEC) No 2144/87 of 13 July 1987 on customs debt . 2
It is now a question of determining which persons are liable for payment of
a customs debt incurred in such circumstances , and Council Regulation (EEC )
No 1031 /88 of 18 April 1988 determining the persons liable for payment of a
customs debt3 should be supplemented accordingly .
To that end , it would seem appropriate to refer to the principles adopted
to determine the persons liable for payment of a customs debt where goods
liable to import duties are removed from the customs supervision involved
in the temporary storage of the goods or their being placed under a customs
procedure involving customs supervision (see Article 4 of Regulation (EEC)
No 1031 /88).
10JNOL 225 , 15.08.1988 , p. 8 .
2 OJ No L 361 , 29.12.1988 , p. 2
3 0J No L 102 , 21.4.1988 , p. 5 .
                                                                               °L
 ---pagebreak---                                     - 2 -
This is because , since goods can be consumed or -used in free zones or free
warehouses only under the same conditions as in other parts of the customs
territory of the Community , the unlawful consumption or use of non-
Cammunity goods in such zones or warehouses must be treated in the same way
as if the paid goods were unlawfully consumed or used in another part of
the customs territory of the Community . Moreover , in both cases the said
unlawful acts have the same adverse economic consequences .
This is why it is proposed in such cases to hold liable for payment of the
customs debt those persons having unlawfully consumed or used goods and any
other persons who are liable , under the provisions in force in the Member
States , by reason of such unlawful consumption or use .
It will therefore be possible to recover the customs debt from a maximum
number of people and , in order to ensure optimum recovery of the amounts of
duty payable , which constitute own resources of the Community budget ,
provision is also made for applying the principle of joint and several
liability of all persons thus liable to pay the customs debt .
Further , where goods have disappeared from a free zone or free warehouse
and such disappearance is considered equivalent to unlawful   consumption or
use in the  free zone or the free warehouse since  it cannot otherwise be
satisfactorily accounted for , it cannot be ruled out that the goods have been
consumed or used in another part of the customs territory of the Community .
                                                                              O
                                                                              ъ
 ---pagebreak---                                      - 3 -
Since , in such a case , the person having consumed or used the goods that have
disappeared is unknown, it is proposed that the person who according to the
knowledge of the authorities was last in possession of the goods in question ,
shall be liable for the payment of the customs debt .
For the same reasons as indicated above any other persons who are liable under
the provisions in force in the Member States by reason of the fact that the goods
are considered to have been used or consumed unlawfully in the free zone or the
free warehouse shall also be jointly or severally liable for the payment of the
customs debt .
                                           \
                                                                                  4
 ---pagebreak---                            Proposai for a
                      Ccaxncil Régulation (ESC)
                    amending Regulation ( EEC ) No 1031 / 88
         determining the persons liable for payment of a customs debt
 THE CCONCIL OF THE EOROPEAN OCMMONITIES ,
 and in particular Article 100a thereof ,
 Having regard to the proposal from the Commission , 1
 In cooperation with the European Parliament , 2
 Having regard to the opinion of the Economic and Social Committee , 3
 Whereas Council Regulation (EEC) No 4108 /88 of 21 December 1938 amending
 a further case in which a customs debt on Import is incurred resulting
 from the consumption or use in a free zone 'or a free warehouse , in
 circumstances other than those covered by the rules in force , of goods
 liable to import duties ;
Whereas , in order to take account of this further case in which a customs
debt on import is incurred . Council Regulation ( EEC ) No 1031 / 88 ^
 should be supplemented accordingly ; whereas provision should be made thac
 in such a case not only the persons who consumed or used the
 goods in question In circumstances other than those covered by the rules
 in force , but also any other persons who are liable , under the provisions
 in force in the Member States , by reason of such consumption or use , are
  jointly and severally        liable for payment of the customs debt ;
 1 OJNoC                     . P­
 2 OJ No C                   . P­
 3QJNOL                      . P-
4 OJ No L 361 , 29,12,1988 , p.2
 5 OJ No L 102 , 21.4.1988 , p. 5
 ---pagebreak---                                              - 2 -
Whereas , in cases where goods have disappeared and the customs authority considers
that such goods have been consumed or used in the free zone or the free warehouse
and in so far as none of the persons referred to in the preceding recital is known
the person liable for payment of the customs debt shall be the person who, according
to the knowledge of the authorities, was last in possession of the goods in question;
in this case it is also     important to provide that any other persons who are liable
under the provisions in     force in the Member States by reason of the fact that the
goods are considered to     have been used or consumed in the free zone or the free
warehouse shall be also     jointly and severally liable for payment of the customs debt ,
HAS ADOPTED THIS REGULATION :
                                         Article 1
The following Article 6a is hereby added to Title I of Regulation ( EEC ) No 1031 /88 :
                                       " Article 6a
1 . Where a customs debt has been incurred pursuant to Article 2(1 )( g ) of Regulation
    ( EEC ) No 2144 /87, the person having consumed or used the goods in a free zone or
    free warehouse in circumstances other than those covered by the rules in force
    shall be liable for payment of such debt .
    Ariy other persons who are liable , under the provisions in force in the Member
    States , by reason of such consumption or use shall also be jointly and severally
    liable for payment of such debt .
2 . Where goods have disappeared : and the customs authority considers that
    they have been consumed or used in the free zone or free warehouse , and where
    it is not possible to apply paragraph 1 , the person who, according to the
    knowledge of the authorities , was last in possession of the goods , shall be the
    person liable for payment of the customs debt .
                                                                                           C
 ---pagebreak---                                         - 3 -
    Any other persons who are Liable , under the provisions in force in the Member
    States by reason of the fact that the goods are considered to have been used or
    consumed in the free zone or the free warehouse , shall also be jointly   and
    severally liable for payment of such debt ."
                                     Article 2
This Regulation shall enter into force on the third day following that of its publication
in the Official Journal of the European Communities .
It shall be applicable from the date of implementation of Council Regulation
( EEC) No 2504 /88 of 25 July 1988 on free zones and free warehouses6.
This Regulation shall be binding in its entirety and directly applicable in
all Member States .
Done at Brussels ,                                For the Council ,
60J No L 225 , 15.8.1988,  p.8 .
                                                                                        ?