CELEX: 51979PC0371
Language: en
Date: 1979-07-12
Title: PROPOSAL FOR A COUNCIL DIRECTIVE ON THE HARMONIZATION OF PROCEDURES FOR THE EXPORTATION OF GOODS (presented by the Commission to the Council)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (79) 371
Vol. 1979/0135
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 ---pagebreak---     COMMISSION OF THE EUROPEAN COMMUNITIES
                                                 COM(79)371 final
                                                 Brussels - 12 July 1979
                                PROPOSAL FOR A COUNCIL DIRECTIVE
                               ON THE HARMONIZATION OF PROCEDURES
                                  FOR THE EXPORTATION OF GOODS
                   ( presented by the Commission to the Council )
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COM ( 79 ) 371 final
 ---pagebreak---                                  Explanatory memorandum
To apply the principles of the Treaty of Rome relating to freedom of move­
ment for persons , goods and services and guarantee uniform application of
the provisions on exports adopted within the framework of the Common Agri­
cultural Policy , it has become necessary to establish customs procedures
for the exportation of goods aimed at ending any discrimination between
firms in the Community .
As they were framed to meet exclusively national requirements , existing
provisions may differ significantly from one Member State to another and
thus give rise to discrepancies in treatment . Not only does the number of
formalities required by the customs authorities for the exportation of goods
vary but there are differences in the very substance of the legal commit­
ments binding the users of these procedures . These divergences between
national export procedures became very obvious when the provisions of the
Common Agricultural Policy were introduced , especially in respect of
export refunds or the application of export levies or other amounts , with
the result that a number of special Community provisions had to be adopted
to ensure that application of the system of export refunds or levies on
exports within the Community was as uniform as possible .
However , as these provisions were irevitably fragmentary , they were not
enough by themselves to secure genuine equality of treatment among Community
exporters .
Accordingly ,     Article 2 of Commission Regulation ( EEC ) No 192 / 75 of 17 January
1975 laying down detailed rules for the application of export refunds in
 respect of agricultural products ( 1 ) provides that " for the purposes of
determining the rate of the refund             the date of exportation shall be
the day on which the customs authority accepts the document by which the
                                                                             ■•■/•■ ■
  ( 1 ) OJ No L 25 of 31.1.1975 , p. 1
 ---pagebreak---                                     - 2 -
declarant states his intention to export the products in question
This Regulation does not , however , specify the conditions under which this
statement of intention ( i.e. the customs declaration ) may be accepted nor
the conditions under which its contents toay be modified or even cancelled
after its acceptance .
This simple example underlines the urgent need for a complete set of detailed
customs rules specifying the conditions to apply to exportation of goods to
non-Community countries .
However , Community rules on procedures for the exportation of goods are
also needed for other reasons than just the implementation of the provisions
of the Common Agricultural Policy . Given that customs procedures are a sine
qua non for any common policy on trade with non-Community countries , it is
clear that the Community must be able to avail itself of detailed common
rules ensuring uniform implementation of these common policies throughout
the Community .
The purpose of this proposal for a directive is just that . Its provisions
take account both of the experience of Member States in this particular field and
of the     changing form of customs procedures , due mainly to data processing
techniques .
Since the Community Member States at present rely to a great extent on
exports to non-Community countries for continued economic activity , care­
ful attention was given when drafting the provisions of this proposal to
the need not to impede such exports or increase costs by making the procedures
disproportionately strict .
In short , though everything possible must be done to place customs authorities
in a position to ensure that procedures operate correctly and in particular
                                                                      ■■■/■ ••
 ---pagebreak---                                           - 3 -
 to avoid fraudulent practices harmful to the Community budgetd ), every effort
 must be made to further exports of Community products to non-Community
 countries / for instance by simplifying procedures .
 It is for the customs authorities of each Member State acting on their own
 responsibility to decide to allow use of Simplified procedures , taking into
 account in particular , the nature of the goods to be exported , the frequency
 and the financial implications of exportation , the commercial organisation of
 the exporting firm and the administrative means which might be used to keep
 an effective check on its activities .
These procedural rules must , of course , allow all Community exporters , where-
ever possible , to operate in whichever Member State they choose in accordance
with the customs union provisions and the fundamental principles of the
Treaty of Rome regarding freedom of movement for goods , persons and services .
This proposal sets out to achieve all these aims . Although the provisions in
themselves are fairly precise , a number of implementing measures will be
necessary to achieve uniform interpretation in all Member States . Wherever
necessary , the Customs General Procedures Committee referred to by the
Commission in its proposal for a Council directive on the harmonization of
procedures for the release of goods for free circulation (2 ) will therefore
be consulted .
Since this proposal for a directive is based on Article 100 of the EEC Treaty ,
the European Parliament and the Economic and Social Committee must give their
opinions .
  ( 1 ) Thus , where the exportation of goods has implications for the Community
         budget ( export duties , refund , or other payments on exportation ) this
         proposal for a directive requires the declarant in all cases to provide
         the customs service with details precise enough to enable the customs
         to pursue the matter in accordance with the law where an examination
         of the goods shows that they do not correspond to those which were the
         subject of the export procedure .
   ( 2 ) 0J No C 14 of 15.2.1974 , p. 45
 ---pagebreak---                                    Proposal
                 for a Council directive on the harmonization
                 of procedures for the exportation of goods
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European Economic Community and
in particular Article 100 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 ,
Whereas the Community is founded on a customs union ;
Whereas , without prejudice to the transitional measures laid down in Title I ,
Chapter 1 of Part Four of the Act concerning the Conditions of Accession and
the Adjustments to the Treaties ( 1 ), the establishment of the customs union
is mainly governed by the provisions of Title I , Chapter 1 of Part Two of
the Treaty ; whereas this Chapter contains a series of detailed provisions
relating to the elimination of customs duties between Member States , the
setting-up and progressive introduction of the common customs tariff and
the autonomous alteration or suspension of duties in that tariff ;
Whereas Article 27 provides that , before the end of the first stage , Member
States shall , in so far as may be necessary , take steps to approximate their
provisions laid down by law , regulation or administrative action in respect
of customs matters but does not give the Community institutions competence
to adopt binding provisions in this matter ; whereas a detailed examination
carried out in conjunction with the Member States has shown the need for
binding Community acts in certain fields as a prerequisite for the
introduction of customs legislation securing uniform implementation of the
various Community provisions governing trade between the Community and non-
member countries ;
( 1 ) 0J No L 73 of 27.3.1972 , p. 14
 ---pagebreak--- Whereas the procedural rules laid down by laws , regulation or administrative
action in the Member States in respect of the exportation of goods are
framed in the Light of exclusively national interests : whereas they there­
fore take no account of the requirements of the customs union on which the
Community is founded ;
Whereas these provisions moreover vary significantly, thus causing discrep­
ancies in the application of export duties and of any other Community
provisions to which the exportation of goods to non-Community countries
may give rise ; whereas the resulting discrepancies in the treatment of
Community exporters , since rules vary according to the particular Member
State in which the customs export formalities are completed , may lead to
deflections of trade and artificial transfers of business ;
Whereas these provisions directly affect the establishment and proper
operation of the common market ;
Whereas the attainment of the objectives of the customs union has reached
the stage where it is necessary to lay down , at the very least in the form
of a directive , common procedural rules for the exportation of Community
goods to non-Community countries ;
Whereas these common rules must aim at securing proper application both
of export duties and of any other Community provisions to which the
exportation of Community goods to non-Community countries may give rise ;
whereas it is , however , important to avoid any unnecessary formalities ;
whereas the rules must be sufficiently flexible to enable them to be
adjusted to differing circumstances and to take account of changes in
administrative methods , in particular as regards data processing ;
Whereas it is essential to secure uniform application of these common
rules and to this end to make provision for a Community procedure for
the adoption of the necessary implementing rules within an appropriate
period .
HAS ADOPTED THIS DIRECTIVE
 ---pagebreak---                                       - 3 -
                                    Article 1
1 . Without prejudice to the application of any specific provisions which
    have been or may be adopted under the common agricultural
    policy , this Directive determines the rules to be contained
    in the provisions laid down by law , regulation or administrative action
    in Member States in respect of the exportation from the territory of
    the Community of goods fulfilling the conditions laid down in Article 9
    ( 2 ) of the Treaty .
2 . For the purposes of this Directive :
    ( a ) territory of the Community means :
          - in the case of goods subject to export duties or eligible to
            benefit from export refunds or other amounts , the geographical
            territory of the Community as defined for purposes of the common
            agricultural policy ;
          - in the case of other goods , the customs territory of the Community ;
    ( b ) export duties means the agricultural levies and other charges
          provided for under the common agricultural policy or the
          specific arrangements applicable , pursuant to Article 235 of the
          Treaty , to certain goods resulting from the processing of agricultural
          products ;
    ( c ) customs office means any office competent to accept the export
          declaration referred to in Article 2 .
 ---pagebreak---                                           - 4 -
                                       TITLE I
                                  GENERAL PROCEDURE
                                      Article 2
The exportation from the territory of the Community of           the goods referred
to in Article 1 ( 1 ) shall be conditional upon the presentation at a customs
office , in accordance with the conditions defined below , of an export
declaration ( hereinafter referred to as the " declaration ").
The natural or legal person who makes the declaration           is   hereinafter
referred to as " the declarant ".
                                      Arti ele 3
1 . The declaration shall be in writing on a form EX accompanied where
      appropriate by one or more forms EXC , complying with the models set
      out in        Council Regulation ( EEC ) No 2102 / 77 introducing a Community
      export declaration form ( 1 ). It shall be signed by the declarant and
      shall contain the information necessary for the indent i fi cation of the goods
      and for the application of export duties and of any other measures to
      which the exportation of the goods in question may give rise .
                                                                             ■•■/•■■
 ( 1 ) 0J No L 246 - 27.9.1977 , p. 1
 ---pagebreak---                                     - 5 -
2 . The declaration shall be accompanied by all the documents which it is
    necessary to produce for purposes of the correct application of export
    duties and of any other measures to which the exportation of the goods
     in question may be subject .
                                   Article 4
1 . The declaration may be presented at any customs office which is
    competent , in accordance with national provisions , to complete the
    export formalities for the goods to which the declaration relates ,
    once they have been produced at this office .
    However the customs authority may allow the declaration to be presented
    before the declarant is in a position to produce the goods to it . In
    this case , it may set a time limit   for the goods to be produced , to
    be determined according to the circumstances . If the goods have not
    been produced within this time limit , the declaration shall be deemed
    not to have been presented .
2.   For purposes of paragraph 1 , goods shall be considered
    to have been produced at a customs office when their arrival
    at the customs office , or at another place designated by the competent
    authorities , has been notified to the latter in the manner required to
    enable them to arrange for control or examination .
3 . The declaration shall be presented at the customs office during the
    days and hours when this office is open .
    However , the customs authority may at the declarant 's request and
    expense authorize the declaration to be presented outside these opening
    days and hours .
4 . A declaration presented to the officials of the customs office in
    question at some other place designated for this purpose by agreement
    between the competent authorities and the person concerned shall be
    considered equivalent to a declaration at a customs office .
                                                                        mmm!mma
 ---pagebreak---                                     Arti ele 5
1 . Only declarations fulfilling the conditions laid down in Article 3 may
     be accepted by the customs authority . Such declarations shall be
     accepted by the customs authority forthwith in accordance with the
     procedures laid down in each Member State .
     However , where , in accordance with Article 4 ( 1 )
     second subparagraph , a declaration has been presented before the goods
     to which it relates have arrived at the customs office or at another
     place designated by the customs authority , such a declaration may
     only be accepted when the goods in question have been produced to the
     competent authorities , within the meaning of Article 4 ( 2 ).
2 . Member States shall take appropriate measures to ensure that the date
     of acceptance of the declaration constitutes the operative date for
     the application of Article 10 .
                                    Article 6
The declarant shall be authorized , at his request , to amend declarations
accepted by the customs authority in the circumstances referred to in
Article 5 , as regards one or     more    items of information referred to
in Article 3 ( 1 ), subject to the following conditions :
(a)    the amendment must    be requested before the customs authority has
       authorised exportation of the goods ;
( b ) the amendment may no longer be granted where the request is made after
      the customs authority has informed the declarant of its intention to
      examine the goods or of its own finding that the information in question
      was inaccurate ;
 Cc ) the amendment must    not have the effect of making the declaration refer
      to goods other than those to which it originally referred .
 ---pagebreak---                                        - 7 -
The customs authority may allow or require the amendments referred to
 in the previous paragraph to be effected by means of a new declaration
 replacing the original declaration .       In this case , the date for the
determination of the export duties relating to the
goods in question and the date of application of any other measures to
which their exportation may give rise shall be that of the acceptance
of the original declaration .
                                     Article 7
1 . As long as the goods have not left the territory of the Community ,
    the declarant may request that the declaration relating to those
    goods be cancelled .
    However , when the customs authority has informed the declarant of
    its intention to examine the goods in respect of which the declaration
    was made , a request for cancellation may not be made until this
    examination has taken place .
2 . The request for cancellation of the declaration may concern all or
    only part of the goods to which the declaration relates .
3 . The request for cancellation shall not be met unless the declarant :
    ( a ) provides the competent authorities with proof that the goods
           have not left the territory of the Community ;
    ( b ) produces to the said competent authorities      all copies of
           the export declaration together with any other documents delivered
           to him on acceptance of the declaration .
     ( c ) where appropriate , provides the competent authorities with       Droof
           that the refunds and other amounts granted on exportation of the
           aoods in auestion have been reoaid or that the necessary measures
           have been taken by the services concerned so that they may not be
           paid .
                                                                          ■■•/■■•
 ---pagebreak---                                     - 7 bis -
4 . Where the goods declared for exportation have not left the customs
    office or other designated place within the time limit laid down by the
    competent authorities , the declaration shall be deemed to be cancelled .
                 1
    The .declarant is required :
    - to re-produce to the said competent authorities all copies of
      the export declaration together with any other documents delivered
      to him on acceptance of the declaration .
    - where appropriate , to provide the competent authorities with proof
      that the refunds and other amounts granted on exportation of the
      goods in question have been repaid or that the necessary measures
      have been taken by the services concerned so that they may not be
      paid .
5.    Cancellation of the declaration shall involve , as appropriate , the
      cancellation of attributions on the export licence or licences
      presented in support of the declaration .
6 . Cancellation of the declaration shall in no way preclude the application
    of sanctions for an offence committed by the declarant .
 ---pagebreak---                                        - 8 -
                                  Article 8
1 . Without prejudice to the other means of control at its disposal , the
    customs authority may examine all or part of the declared goods .
2 . The goods shall be examined in the places and during the hours designated
    for that purpose .
    However , the customs authority may permit , at the declarant 's request ,
    the examination of goods at places and at times other than those
    specified above . Any   costs   which may result shall be borne by the
    declarant .
3 . Transport of the goods to the places where they are to be examined , and
    their unpacking , repacking and all other operations required for examin­
    ation shall be undertaken by the declarant or on his authority .    He
    shall bear all costs incurred .
4 . The declarant shall be entitled to be present or to be represented at
    the examination of the goods .    The customs authority may , if it considers
    it appropriate , require the declarant to be present or to be represented
    at the examination of the goods for the purpose of providing the
    necessary assistance .
5 . The customs authority may , when the goods are being examined , take
    samples for analysis or detailed examination .
    The costs incurred in connection with this analysis or detailed examination
    shall be borne by the administrative authority .
                                                                     mmm/mmm
 ---pagebreak---                                        - 9 -
6 . The provisions of paragraph 5 shall not preclude application of the
      second subparagraph of Article 8 ( 3 ) of Council Regulation ( EEC ) No
      2682 / 72 of 12 December 1972 laying down general rules for granting
      export refunds on certain agricultural products exported in the form
      of goods not covered by Annex II to the Treaty and the criteria for
      fixing the amount of such refunds ( 1 ).   In such cases , the cost of the
      analysis carried out by the competent authorities shall be borne by
      the declarant .
                                     Article 9
1 . The results of the checking of the declaration and the accompanying
      documents , and of any examination of the goods , shall serve as a basis
       for the calculation of export duties and export refunds and other amounts
       and for the application of any other measures to which the exportation
      of the goods may give rise .    Where there is no checking of
      the declaration and the accompanying documents     or examination of the
      goods , such calculation or application shall be effected on the basis
      of the information in the declaration .
2 . The provisions of paragraph 1 shall not preclude any subsequent
      verification by the competent authorities of the Member States
      nor any consequences of the application of existing provisions , parti­
       cularly as regards alteration of the amount of export duties applicable
      to such goods or of the export refunds or other amounts granted .
                                     Article 10
Without prejudice to the special provisions applicable under general or
specific Community legislation , export duties to which the goods may be
subject shall be levied in accordance with the rates and amounts in force
at the date of acceptance of the declaration . The same date shall be the
operative date for determining other elements necessary for the calculation
of these duties and for the application of any other Community measures to
which the exportation of the goods in question may give rise .
                                                                         ■■■/•■•
 ( 1 ) 0J No L 289 of 27 December 1972 , p. 13
 ---pagebreak---                                   - 10 -
                               Article 11
   Without prejudice to any alterations as referred to in Article 9 ( 2 ),
   the amount of the export duties determined by the competent authorities
   shall be entered in the accounts by these authorities in the appropriate
   administrative forms and communicated to the declarant .
                               Article 12
   Without prejudice to the application of any prohibitions or restrictions
   as regards the goods declared for export , the customs authority may not
   permit the exportation of the goods until any export duties levied upon
   them have been paid or guaranteed or arrangements have been made for
   their deferred payment under the conditions laid down in the Council
   Directive 78/ 453/ EEC of 22 May 1978 on the harmonization of provisions
   laid down by law , regulation or administrative action concerning
   deferred payment of import duties or export duties ( 1 ).
                               Article 13
1. When determining the form in which it is to grant authorization to
   export the goods the customs authority shall take into account their
   location and the particular arrangements under which it exercises
   surveillance over them .
2. Goods which have received an export authorization shall remain under
   the control of the customs authority until they leave the territory of
   the Community .
                               TITLE II
                           SPECIAL PROCEDURES
                               Article 14
1. As far as is administratively possible , Member States shall authorize
   the use of the special procedures defined in Articles 15 to 20 .
                                                                  ■i•/•• •
   ( 1 ) 0J No L 146 of 2.6.1978, p. 19
 ---pagebreak---                                                 - 11-
2 . Save as otherwise provided in Articles 15 to 20 , the provisions of
    Title I are applicable to the special procedures laid down in those
    Articles .
                   1
        /
                     A. Exemption from written declaration
                        1 ■ 111 ■■■ 1 ■ ■ ■' -                 ■■ –
                                               Article 15
1 . Without prejudice to the application of the special provisions laid down
    with regard to consignments by letter                 and parcel post , Member States
    may provide that goods exported for non-commercial purposes and goods
               ι
    of low value , such as those contained in travellers' personal luggage ,
    shall not be the subject of a written declaration .
    Exemption from a written declaration may also be given in respect of :
    - agricultural , stock-farming , horticultural and forestry products obtained
      within the territory of the Community from land in border areas exploited
      by owners or tenant farmers whose business headquarters are in a non-
      Member State in the immediate vicinity of the frontier with the Community ,
    - seeds to be used for the exploitation of land in a non-Member State in
      the immediate vicinity of the territory of the Community by owners or
      tenant farmers whose business headquarters are located in that territory
      in the immediate vicinity of the non-Member State .
2 . Paragraph 1 shall not apply to goods in respect of which an export licence
    is required or for which export refunds or other amounts are requested .
 ---pagebreak---                                     - 12 -
                 B. Preparation of general , periodic or
                    recapitulative declarations
                                  Article 16
1 . Without prejudice to the application , where relevant ,
    of Article 18 , the competent authorities may authorize the declarant to
    furnish , or insert at a later date , certain items of the
    declaration in the form of supplementary declarations which may be of
    a general , periodic or recapitulative character .
2 . Statements made in supplementary declarations together with statements
    made in declarations to which they refer , shall be deemed to constitate
    a single indivisible instrument taking effect from the date when the
    corresponding initial declaration was accepted .
3 . The competent authorities may make the granting of the facilities
    provided for in this Article conditional upon the lodging of a security ,
    the nature and amount of which they shall determine .
                                  Article 17
When the procedure provided for in Article 16 is applied ,
the initial declarations relating to each consignment of
goods must in any event contain the information necessary for
identification of the goods .
In the case of goods whose exportation has implications for the Community
budget as regards either receipts or expenditure , details of the precise
tariff heading into which the goods fall and their net quantity must also
appear in the initial declarations .
 ---pagebreak---                                       - 13 -
              C. Replacement by codified data of all or part of the
                  information contained in the declaration
                                    Article 18
1 . The competent authorities may authorize the declarant to replace all or
    part of the information contained in the written declaration referred
    tcf in Article 3 ( 1 ) by communicating to the customs office designated
    for this purpose codified data , or data made out in any other form
    determined by the competent authorities that corresponds to the infor­
    mation required for written export declarations , with a view to computer
    processing .
2 . The conditions under which such data are to be communicated shall be
    determined by the competent authorities .
3 . The conditions to be satisfied by the     declarant       in order to obtain
    authorization to follow the simplified procedure defined in this Article
    shall be laid down by the competent authorities . The authorization may
    be restricted to certain goods specified by them and it may be revoked
    at any time .
4 . Application of the provisions of this Article shall in no way preclude the
    exercise by the customs authority of any controls which it considers
    necessary to ensure that the operations are correctly carried out .
              D. Granting of authorization for exportation before
                  presentation of the declaration
                                    Article 19
1 . Where justified by the circumstances , the competent authorities may
    authorize the exportation of the goods as soon as they have been produced
    at the customs office designated for that purpose and without presentation
    of the declaration referred to in Article 3 .
2 . Authorization to export the goods shall be conditional on the presentation
    at the competent customs office of a commercial document containing the
    information necessary for identification of the goods , accompanied by
    an application signed by the person concerned for the exportation of the
    said goods .
 ---pagebreak---                                      - 14 -
    In the case of goods whose exportation has implications for the Community
    budget , as regards either receipts or expenditure , details of the precise
    tariff heading into which the goods fall and their net quantity must be
    indicated on that commercial document .
    Where the application of Community measures to which the exportation of
    the goods in question gives rise is subject to the presentation of any
    other document , that document must accompany the commercial document-
    Acceptance by the customs office of that commercial document shall have
    in every respect the same legal effect as acceptance of the declaration
    referred to in Article 3 .
3 . When circumstances so permit , the competent authorities may agree to the
    application referred to in paragraph 2 being replaced by a general
    application covering exports to be carried out during a specific period .
    Reference shall be made to this general application in the commercial
    document to be presented for each export in accordance with the first
    subparagraph of paragraph 2 .
4 . The customs authority may , if it considers it necessary , make exportation
    of the goods conditional on their being examined on the basis of the
    information contained in the commercial document referred to in para­
    graph 2 .
5 . The declaration relating to goods covered by the simplified procedure
    referred to in paragraph 1 must be presented at the competent customs
    office within the period laid down by the competent authorities .   Such
    period may not exceed 1 month from the date of acceptance of the
    commercial document referred to in paragraph 2 .
    For purposes of Article 10, this declaration shall take effect on the
    date on which the customs authority accepts the commercial document
    referred to in paragraph 2 .
                                                                      ••■/■••
 ---pagebreak---                                       - 15 -
6 . Without prejudice to the second subparagraph of paragraph 5 and to the
    application , where relevant , of Article 18, the customs authority may
    allow general , periodic or recapitulative declarations in respect of
    goods .
7 . Authorization to use the simplified procedure laid down in this Article
    shall be granted only to those persons able to provide all guarantees
    deemed necessary by the competent authorities . It may be granted on an
    occasional or a permanent basis . In the latter case , it may be restricted
    to certain goods .    It may be revoked at any time .
8 . The application of the provisions of this Article shall in no way pre­
    clude the exercise by the customs authority of any controls which it
    considers necessary in order to ensure that the operations are correctly
    carried out .
9 . The competent authorities may make the granting of the simplified proce­
    dure provided for in this Article subject to the lodging of a security ,
    the nature and amount of which they shall determine .
                                     Arti ele 20
1 . The competent authorities may authorize natural or legal persons who
    frequently export goods to send these goods directly from their premises
    to the customs office responsible for verifying that they have left the
    territory of the Community without it first being necessary for them to
    present to a competent customs office the declaration referred to in
    Arti cle 3 .
2 . Before the goods leave these premises , the holder of the authorization
    referred to in paragraph 1 shall :
    ( a ) give the competent authorities adequate notice of dispatch , in the
          manner and form laid down by the latter , for the purpose of obtaining
          authorization to export the goods in question ;
                                                                       • ■ ■/■ • ■
 ---pagebreak---                                         - 16 -
    ( b ) enter the said goods in the records . Entry shall be carried out in
          the manner and form laid down by the customs authorities , indicating
          the date on which entry was made and the information necessary for
          identification of the goods ;
          Where the exportation of goods has implications for the Community
          budget , as regards either recepts or expenditure , details of the
          precise tariff heading into which the goods fall , and their net
          quantity must also appear in the records of the holder of the
          authorization .
    ( c ) make available to the competent authorities any documents , in parti­
          cular export licences or advance-fixing certificates , that may have
          to be presented for the application of Community measures to which
          the exportation of particular goods may give rise .
          Compliance with the formalities referred to in subparagraphs Ca ) and
          ( c ) shall have in all respects the same legal effect as acceptance
          of the declaration referred to in Article 3 .
3 . Insofar as the checking of transactions is not affected thereby , the
    competent authorities may in certain special circumstances justified by
    the nature of the goods in question and by the accelerated rate of export,
    exempt the authorized person from the obligation to notify the competent .
    customs office of each departure of goods , on condition that he provides
    that office with all the information that it deems necessary to permit
    it to exercise , where appropriate , its right to examine the said goods .
    Entry of the goods in the records shall in that case be equivalent to
    authorization of their exportation .
                                                                        ■■•/•••
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    The categories of goods eligible for the treatment provided for in the
    preceding subparagraph shall be defined under the procedure referred to
    m Article 21   ( 2 ).
                 i
4 . Where the customs service decides to examine the goods , the examination
    shall be effected on the basis of the information in the records of the
    person concerned .
5 . The declaration relating to the goods which are the subject of the
    authorization referred to in paragraph 1 must be presented at the
    customs office designated for that purpose within the period fixed by
    the competent authorities .  Such period may not exceed one month from
    the date of entry of the goods in the records of the person concerned .
    For purposes of Article 10 this declaration shall take effect on the
    date of the entry of the said goods in the records of the person
    concerned .
6 . The authorization to use the simplified procedure provided for in this
    Article shall be granted only to those persons able to provide all
    guarantees deemed necessary by the competent authorities . It may be
    restricted to certain goods and be revoked at any time .
7 . The provisions of paragraphs 6 , 8 and 9 of Article 19 shall also apply
    where there is recourse to the provisions of this Afticle .
8 . The entry of the goods in the accounting records of the person concerned
    in accordance with paragraph 2 ( b ) may be replaced by any such other
    similar formality offering analogous guarantees as may be specified under
    the procedure referred to in Article 21(2 ).
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                                      TITLE III
                                 FINAL PROVISIONS
                                       Article 21
1 . The Customs General Brocedures Committee provided for in Article
     of Council Directive                of                  on the harmonization
     of procedures for the release of goods for free circulation ( 1 ) may
     examine all matters relating to the application of this Directive as
     are out to it by its chairman , whether on his own initiative or at
     the request of the representative of a Member State .
2 . The provisions necessary for the application of Article 3 , Articles 5
     to 7 , Article 8 ( 1)(4 ) and ( 5 ), Article 9 C1 ) and Articles 18 to 20
     of this Directive shall be adopted in accordance with the procedure laid
     down in Article 27 ( 2 ) and ( 3 ) of Directive ....
                                       Article 22
1 . The Member States shall bring into force the measures necessary to comply
     with this Directive not later than 1 January 1981 .
2 . Each Member State shall inform the Commission of the provisions which
     it makes for the application of this Directive .
     The Commission shall communicate this information to the other Member
     States .
                                       Article 23
This Directive is addressed to the Member States .
Done at Brussels ,                                           For the Council
( 1 ) OJ No