CELEX: 51973PC0538
Language: en
Date: 1973-04-10
Title: Proposal for a REGULATION OF THE COUNCIL on mutual assistance between competent authorities of the Member States and between the latter and the Commission for ensuring the correct application of Community customs and agriculture regulations (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (73) 538
Vol. 1973/0104
 ---pagebreak--- Disclaimer
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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
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In Übereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom 1.
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                               COM(73)538 final
                                               Brussels , 10 April 1973
                              Proposal for a
                        REGULATION OP THE COUNCIL
         on mutual assistance "between competent authorities of
         the Member States and "between the latter and the Commission
         for ensuring the correct application of Community customs
                      and agriculture regulations
                (submitted to the Council by the Commission)
   COM(73 ) 538 final
 ---pagebreak---                       EXPLANATORY MEMORANDUM
             although most of the provisions necessary for the functioning
of the customs union are identical or at least harmonised in all the Member
States , experience shows that their application may be seriously hindered ,
even totally prevented , without administrative assistance at European level .
The same situation arises in the application of common agricultural policy
provisions .
             In fact , the geographical size of the EEC and the differences
between the States who are its members make it essential to have close coope
ration between the competent authorities , responsible for collection of
"customs duties 11 and agricultural levies within the meaning of Article 2
(a ) and (b ) of the Council Decision of 21 April 1970 * or for the implemen­
tation of provisions governing the grant of amounts financed by EAGGF (ex­
port refunds , aids of all kinds ). Such cooperation is even more necessary in
order to take effective : measures to combat possible* irregularities in the
latter two areas .
             It is imperative to have a Community rule particularly in respect
of irregularities which are infringements of Community provisions . Indeed ,
according to the provisions of Council Decision of 21 April , 1970 the revenu.
liable to be evaded is part of the own resources shown in the Community budg
In addition the large number of Regulations , Directives and Decisions adapte
by the Council and the Commission on customs and agricultural matters result
in the fact , that in future most of the provisions on the application of the
Common Community Tariff as well as most of the , measures • adapted under the
Common Agricultural Policy draw attention to Community law . Thus it is
important to ensure that this law is implemented as clearly as possible in
accordance with the conditions and procedures laid down .
 ---pagebreak---                              - 2 -
       Certainly a first step was taken towards administrative
cooperation by the Governments of the Member States of the
Community as originally constituted who concluded the Convention
for mutual assistance between their respective customs authori­
ties., signed in Rome on 7 September 1967 * Nevertheless that
Convention , drawn up in a period when Customs rules were primarily
national , does not afford the same legal safeguards of uniform
implementation as a Community regulation . The aim of that Conven­
tion , as defined in Article 1 thereof , is , however ,' only " to
ensure the correct collection of customs duties and other import
and export taxes and to anticipate , investigate and punish
offences against customs laws " ( customs laws , within the meaning
of Article 2 , mean laws and regulations relating to imports ,
exports and transit , whether they concern customs duties and any
other taxes , or preventive measures , restrictions or inspection ).
       Because of its limited scope , that Convention , whilst
certainly an important instrument , is nevertheless inadequate to
ensure supervision of the correct implementation of Community
provisions in all the aforementioned fields . This is more apparent
when it is appreciated that the mutual assistance established by
that Convention is limited to national authorities .
       However close cooperation between national authorities may
be , it should obviously be coupled with cooperation with the
Commission , one of whose basic functions - defined in Article 155
of the EEC Treaty - is to ensure that the provisions of this Treaty
and the measures taken by the institutions pursuant thereto are
applied . The Commission can only fulfil its task and , using the
powers conferred on it by the Treaty , play an effective role in
eliminating deflections of trade and fraudulent practices in so
far as it is regularly informed of the difficulties faced by national
authorities .
 ---pagebreak---          Taking particular account of the Commissions responsibili­
ties in the formulation and application of Community provisions
relating to its own resources , it is important that the Commission
should take part in administrative cooperation at European level
so as to enable it to take , or rapidly to propose , suitable
protective measures and , where appropriate , to coordinate the
research work of national authorities .
         For these reasons a system of mutual assistance should be
established in order to ensure that Community customs and agriculture
regulations are correctly implemented and to provide for cooperation
between the competent national authorities and between the latter
and the Commission .
         Such is the aim of this draft Regulation which , based in
particular on Article kj and 235 of the EEC Treaty , requires the
Opinion , of the European Parliament .
         This proposal was drawn up after consultation with the
acceding States and takes account of their observations .
 ---pagebreak---                  P ROPOSAL FOR A REGULATION OF THE COUNCI L
        on mutual assistance between competent authorities
        of the Member States and between the latter and the
        Commission for ensuring the correct application of
          Community customs and agriculture regulations
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
HAVING REGARD to the Treaty establishing the European Economic Community ,
and in particular Articles kj> and 235 thereof ;
HAVING REGARD to Council Regulation (EEC ) 729/70 ( 1 ) of 21 April 1970
on the financing of the common agricultural policy , and in particular
Article 8 (3 );
HAVING REGARD to the proposal from the Commission ;
HAVING REGARD to the Opinion of the European Parliament ;
WHEREAS the collection of the own resources of the Community and the
proper functioning of the Customs Union and the Common Agricultural
Policy , require coordination in the struggle against the irregularities
liable to be committed in these respects ;
WHEREAS such a situation calls net only for closer cooperation between
the competent authorities of the Member States , but also between the
latter and the Commission , which is specially entrusted with the task
of ensuring that the provisions of the EEC Treaty and the measures
taken pursuant thereto are applied ;
( 1 ) OJ No L 9k . 28 April 1970 , p. 13 .
 ---pagebreak--- WEDKuAS therefore rules should be laid down under which the competent au­
thorities of the Lernber States and the Commission should assist each other
in order to ensure the proper collection of customs duties , taxes ox equi­
valent effect and agricultural levies within the meaning of the Council
Decision of 21 April 1970 ( 2 ) en the replacement of financial contributions
from Member States by the Communities' own resources , to prevent and inves­
tigate infringements of regulations applicable to customs and agriculture
without prejudice to the provisions of Council Regulation (.'iHHC ) No . 283/ 72 ( 3 )
of 7 February 1972 concerning irregularities and the recovery of suras wrongly
paid in connection with the financing of the common agricultural policy and the
organisation of an information system in this field .
VJH3REAS the provisions of this Regulation cover both the application of re­
gulations governing the common agricultural policy and the Common Customs
Tariff policy as well as Community customs regulations ; whereas , with regard
to the latter , the specific provisions of the 3&C Treaty do not confer on
the Communities' institutions the power to draw up binding provisions re­
garding mutual assistance ; whereas , consequently , it appears necessary also
to base the provisions of this Regulation on Article 235 >
HAS ADOPTED THIS REGULATION :
( 2 ) OJ No L 94 , 28 April 1970 , p. 19
( 3 ) OJ No L 36 , 10 February 1972 , p. 1 .
 ---pagebreak---                                    article 1
 1 . This Regulation fixes the rules according to which the authorities of
the Member States competent in customs and agricultural matters - here­
inafter called " competent authorities' 1 - shall cooperate with each other
and with the Commission in order to         :
         (a ) ensure the proper collection of customs duties and agricultural
              levies within the meaning of Article 2 (a ) and (b ) of the
              Council Decision of 21 April 1970 ;
         (b ) prevent and investigate infringements of customs and agriculture
              regulations .
2 . The provisions of this Regulation shall also apply to the agricultural
field without prejudice to the provisions of Regulation (EEC ) No . 283/72
                                   article 2
1 . The competent authorities of the Member States shall , when requested ,
forward all information likely to ensure :
             - the proper collection of the customs duties and , levies referred
               to in Article 1 ( 1 ) (a ), and , more particularly , such information
               as will help to determine the nature , value or origin of goods ;
 ---pagebreak---                                   - k -
         - compliance with the conditions under which the amounts financed
           wholly or partly by the European Agricultural Guidance and
           Guarantee Fund are granted .
Such information shall also be forwarded to the Commission where it has a
bearing on the proper functioning of the customs union as a whole or on
the Common Agricultural Policy .
2 . When the information required is not available from the authority to
which the request is addressed , that authority shall make enquiries into
the relevant laws and regulations . If the Commission so requests , it may
take part in such inquiries .
                                  Article 3
When requested , the competent authorities of the Member States shall supply-
each other with a certificate stating that goods exported from one Member
State to another Member State have been properly imported into the second
Member State and , where appropriate , giving details of the customs procedure
or the administrative checks to which the goods have been subjected .
                                 Article k
At the request of the competent authorities of one Member State , the compe­
tent authorities of the Member State from whom information has been re­
quested shall notify the parties concerned , or have them notified , of any
acts or decisions of the competent authorities of the first Member State
which relate to regulations concerning customs and agriculture .
 ---pagebreak---                                    Article 5
Member State shall take steps to ensure that their competent investigation
authorities are in direct contact with each other in order to exchange infor
mation facilitating the prevention of and investigation into infringements
of customs and agriculture regulations .
                                   Article 6
In order to ensure that customs and agriculture regulations are properly
applied , the competent authorities of each Kember State shall , voluntarily
or on request by the competent authorities of the other Member States or by
the Commission , maintain a special surveillance , as appropriate , on :
        ( a) the movement and , more particularly , the entry into and departure
              from their territories , of persons suspected of infringing pro­
              fessionally or frequently regulations on customs and agricultural
              matters ;
        (b ) places where unusually large deposits of goods suggest further
              infringements of regulations on customs and agricultural matters
        ( c ) the movements of goods reported by another Member State as being
              part of a significant trade to that State which infringes regu­
              lations on customs and agricultural matters j
       (d ) vehicles , ships and aircraft which are suspected of being used
              in infringements of regulations on customs and agricultural
              matters |
 ---pagebreak---                                 Article 7
The competent- authorities of the Member States shall send each other ,
either voluntarily or when requested any available information in particu­
lar in the form of reports , accounts or certified copies of docuraents , of
interest concerning completed or possible operations which appear to cons­
titute infringements to Community regulations on customs and agricultural
matters .
                                Article 8
At the request of the competent authorities of a Member State the competent
authorities of another Member State , shall carry out official enquiries and
shall in particular interview persons suspected of infringing regulations
on customs and agriculture matters , as well as witnesses or experts . They
shall communicate the results of such enquiries to the competent authorities
who made the request .
                                Article 9
The competent authorities of the Fember States shall send each other all
information likely to be of use in connection with infringements of Commu­
nity regulations on customs and agricultural matters ; they shall forward
copies of or extracts from reports drawn up by the competent investigating
authorities giving details of the particular methods used by the offenders
 ---pagebreak---                                       Article 10
The competent authorities of the Member States shall exchange lists of
goods which , when imported., exported or in transit , are known to be used
in trade which infringes regulations on customs and • agricultural matters .
                                      Article 11
Without prejudice to Articles 9 an<l 10          this Regulation , the competent
authorities of each Member State shall communicate without delay to the
competent authorities of the other Member States concerned any irregulari­
ties v;h.;.c j. are liable to have effects outside their territory or which indi­
cate 'thi -.",<3 option of a new fraudulent practice .
                                      Article 12
1 . The competent authorities of the Ilember States shall also furnish the
Commissicfi with the information referred to in Articles 9i 10 a*id 11 of this
Regulation .
2 . The Commission shall organise information meetings at Community level
for the appropriate representatives of the Member States in order to examine
with them information obtained under paragraph 1 above and in particular
with regard to the lessons to be learned from such information in connection
with   irregularities , preventive measures and legal proceedings .
3 . At the request of a Member State or , tinder the arrangements laid dovm
in the preceding paragraph , of the Commission , the Member States shall
consult each other , where appropriate within any other competent body , for
the purpose of closing any gaps which become apparent in the course of the
use of provisions in force and which prejudice Community interests .
 ---pagebreak---                                     - 8 -
                                  Article 13
1 . The competent authorities shall not be obliged by this Regulation to
supply information obtained from banks or similar institutions .
2 . The competent authorities of one Member State may refuse to communicate
information which would violate industrial , commercial or professional
secrets .
3 . Information , communication and documents obtained may only be used for
the purposes of this Regulation . They may not be disclosed to persons other
than those required to use them unless the authority which provided them
shall have expressely consented thereto .
4 . Requests for information , reports by experts and other communications
obtained by a Member State for the purpose of this regulation shall be pro­
tected under the national law that that Member State accords documents and
information of a similar nature .
                                  Article 14
This Regulation shall enter into force on the third day following that of
its publication in the official Journal of the European Communities .
This Regulation shall be binding in its entirety and directly applicable
in all Member States .
                                        Done at Brussels ,
                                        For the Council
                                        The President