CELEX: 51982PC0416
Language: en
Date: 1982-07-05
Title: Draft Proposal for a COUNCIL DIRECTIVE concerning the implementation of Article 18 of Directive 69/73/EEC on the harmonization of provisions laid down by law, regulation or administrative action in respect of inward processing (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (82) 416
Vol. 1982/0138
 ---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), 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,
S. 1), geändert durch die Verordnung (EG, Euratom) Nr. 1700/2003 vom 22. September 2003
(ABI. L 243 vom 27.9.2003, S. 1), ist diese Datei der Öffentlichkeit zugänglich. Soweit
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                              COM(82)416 final
                                                              Brussels , 5  July 1982
                           y       Proposal for a
                                  COUNCIL DIRECTIVE
                                   ^   *»  DIRECTIVE
                ^^implementation
  concerning t the   implementation of    of Article
                                                Article 18 of Directive 69/ 73/ EEC
  on the harmonization
                harmonization» of.
                               ofr provisions
                                   provisionsjlaid down by Law, regulation or
                 \ \
       administrative action in respect of inward processing
             ( submitted to the Council by the Commission )
  C0M(82 > 416 final
 ---pagebreak---                                                A
                               EXPLANATORY MEMORANDUM
1.       Article 18 of Council Directive 69/ 73/EEC on the harmonisation of provisions
         laid down by law , regulation or administrative action in respect of inward
         processing provides that the Council sh&Ii prepare , on a proposal from the
         Commission , a list of compensating products and intermediate products which ,
         when put on the market shall , by way of derogation from the provisions of
         Articles 16 and 17 , be subject to application of customs duties, charges having
         equivalent effect or agricultural levies appropriate to them and net to those
         appropriate to the imported goods ,
2.       This form of taxation applied to these secondary products resulting from
         working or processing helps to establish the most favourable conditions for
         exportation of other compensating products by enabling the total costs of the
         processing operation to be reduced .
3.       It is in fact applied throughout the Community to scrap and waste from
         processing in accordance with Council Directive 73/S2/EEC of 26 March 1973 .
         As regards the other secondary compensating products this form of taxation is
          not yet harmonised at Community level. Article 35 of Directive 69/73/EEC
          allows the Member States to maintain, for the time being, their taxation
          regulations in this area until provisions in accordance with Article 18 are
          applied .
Conclusion
The object of the present directive is to achieve harmonisation within this field , as
provided for in Article 18 of Directive 69/ 73/EEC , by establishing a list of product :,
 which , when put on the market , are subject to the application of charges
appropriate to them . This list also incorporates scrap and waste which are the
 subject of Directive 73/ 82/ EEC which it is intended should be repealed .
 In view of the urgency of applying this list , and in accordance with the 1982
 programme for the attainment of the customs union , in particular Annex I , point
 ft . 8 , the Commission is sending the present proposal to the Council , even though
 the regulation concerning inward processing has not yet been adopted.
 Although the opinions of the European Parliament and the Economic and Social
 Committee are optional , the Commission feels that these consultations are
 advisable .
 ---pagebreak---                                       - 2 -
                                Proposal for a
                               COUNCIL DIRECTIVE
 concerning the implementation of Article 18 of Directive 69 / 73 / EEC on the
 harmonization of provisions laid down by law ,, regulation or administrative
                   action in respect of inward processing
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European Economic Community ,
Having regard to Council Directive 69 / 73/ EEC of 4 March 1969 on the harmonization
of provisions laid down by law , regulation or administrative action in respect of
                   1
inward processing , and in particular Article 18 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 rules for the taxation of scrap and waste from processing carried out under
                                                                                     2
the inward processing arrangements were adopted under Council Directive 73/ 82 / EEC ;
whereas experience has shown the advisability of replacing that directive and drawing
up a list of products which may benefit , under certain conditions , from the provision
of Article 18 of Directive 69/ 73/ EEC ,
HAS ADOPTED THIS DIRECTIVE    :
  OJ No L 58, 8.3.1969, p . 1
20J No L 106, 20.4.1973, p . 7.
 ---pagebreak---                                      - 3 -
                                   Article 1
                                              ι
1.  Where the scrap , waste and residues and the other compensating or intermediate
    products which appear in column 2 of the list .contained in the Annex and which
    result from the processing operations shown in column 3 of this text are
    released into free circulation in accordance with the conditions set out in
    Articles 14 and 15 of Directive 69/ 73/ EEC , they shall be taxed by the
    application of the customs duties , charges having equivalent effect and agri­
    cultural levies pertaining to them at the time when they are released into free
    circulation in the customs territory of the Community .
 2. Paragraph 1 shall also apply to the taxing of scrap , waste and residues other
     than those appearing in column 2 of the I i-st contained in the Annex . The
     competent authorities shall inform the Commission of the cases where this
    paragraph is applied . Such information shall be examined by the Committee on
     Inward Processing .
 3.  To benefit from the provisions of paragraph 1 , the quantity of compensating
     products in question may not exceed proportionally the quantity of other
     compensating products exported .
                                    Article 2
     Directive 73/ 82 / EEC is hereby repealed from 1 January 1983 .
                                    Article 3
     The Member States shall take the measures necessary to comply with this
     Directive not later than -1 January 1983 .
                                    Article 4
     This Directive is addressed to the Member States .
     Done at Brussels                                     For the Council
                                                           The President
 ---pagebreak---                                               Η
                                                           A NNEX
             List of compensating products to which Article 18 of Directive 69/73/EEC
                    applies when these products are released for free circulation
            Tariff heading and description                 Processing operations from
Number
          ''.of the compensating products                  which they result
  1                               2                                   • 3
   1.  ex chap. 2       Edible meat offals                 Any working or processing
  2.   ex 02.01         Off-cuts from operations          Cutting meat from animals of
                        shown in column 3                  chapter 1 into portions
  3.   ex 03.01         Off-cuts from operations           Sawing frozen fillet blocks
                        shown in column 3
  H.   ex 04.01 A I     Whey                              Processing fresh milk
   I
  5.   ex O4.02 A I     Whey in powder , not contain­      Manufacture of lactose from
                        ing added sugar                   concentrated whey
  6.    ex 04.05 A      Un-fertilized eggs                Incubation and hatching of day-old
                                                          chicks
  7-   05.02            Pigs', hogs' and boars' bristles  Any working or processing
                        or hair; badger hair and other
                        brush making hair; waste of such
                        bristles and hair
  8.   05.03            Horsehair and horsehair waste ,    Any working or processing
                        whether or not put up on a layer
                        or between two layers of other
                        material
  9.   05.04            Guts , bladders and stomachs      Slaughtering animals of chapter 1
                        of animals (other than fish)
                        whole and pieces thereof
 10 .  05.05            Fish waste                        Any working or processing    ^
 11 .  ex 05.07 Β       Powder and waste of feathers      Any working or processing
                        or parts of feathers
 12 .  05.08            Bones and horn-cores , unworked, Any working or processing
                        defatted, simply prepared (but
                        not cut to shape), treated with
                        acid or degelatinised; powder
                        and waste of these products
 ---pagebreak--- 13 .     ex 05.09     Horns, antlers , hooves, nails,  Any working or processing
                      claws and beaks, unworked or
                      simply prepared but not cut to
                      shape , and waste and powder of
                      these products; whalebone and
                      the like , uncooked or simply
                      prepared but not cut to shape
                      and hair and waste of these
                      products
14 .     ex 05.12      Powder and waste of shellsf     Any working or processing
 15 .    ex 05.1 ^     Animal products, fresh, chilled Slaughtering and cutting animals of
                       or frozen or otherwise provi­     chapter 1
                       sionally preserved, of a kind
                       used in the preparation of
                       Pharmaceutical products
 16 .    ex 05.15 B    Heads                            Slaughtering and cutting animals of
                                                         chapter 1
 17 •    ex 05 . 15 B  Blood                            Slaughtering animals of chapter 1
,18 .    ex 05.15 B    Eggshells                        Separating eggs from shells         \
 19 .     ex 05.15 BII Scraps of rind.                   Skinning of pigmeat
   20 .  ex 09.01 A    Broken coffee                    Working or processing raw coffee
   21 .  09.01 B       Husks and skins                  Roasting raw coffee
   22.   ex 09.02 B    Tea powder                       Working or processing raw tea;
                                                        putting into tea-bags
   23.    10.06 B III  Broken rice                      Working or processing of rice
                                                        including malting
  24 *   exll.02B       Grains , not otherwise          Working or processing cereals by
                        worked than kibbled             milling, including malting
  25 .     11.02 G     Germ of cereals                  Working or processing cereals by
                                                        milling, including malting
   26 .   11.09        Wheat gluten, whether or         Working or processing wheat by
                       not dried                        milling ,.
  27 .    15.01 A      Lard and other pig fat           Slaughtering swin$ cutting and
                                                       boning      ; rendering bacon
  28 . - ex 15.02      Fats of bovine cattle ,          Slaughtering bovine cattle , sheep
                       sheep or goats                   or goats, cutiing and boning      .
  29 .   ex 15.04      Fish oils                        Processing fish into fillets
 ---pagebreak--- 30 .     15.06        Other animal oils and fats       Removing fat from stags' shoulders
51 .     ex 15.07 D   Maize (germ ) oil                Processing maize
      ïl b)2aa)
52 .     ex 15.07 DII  Residues        from refining   Refining crude vegetable oils
33 .     ex 15 . lO   Industrial fatty acids, acid      1 . Refining . aniraal and vegetable
                      oils from refining                     oils and fats
                                                        2. Bleaching,de-acidifying and
                                                            hardening     products under 1
34 .     15.10 A      Stearic acid                      Manufacturing erucic acid
35 .     ex 15.1 1    Glycerol                          1 . Refining crude vegetable oils, fats
                                                           from bones and fats from
                                                           carcasses;
                                                        2. Bleaching, de-acidifying and
                                                           hardening      products under 1
36 .     15.17 Β      Residues resulting from the      Any working or processing
                      treatment of fatty substances
                      or animal or vegetable waxes
                                           t
37 .     ex 17.02 B   waste from starch sugar           Processing maize into glucose
           II b)
38 .     17.03        Molasses                        Processing sugars
 39 .    18.02        Cocoa shells, husks, skins        Any working or processing
                      and waste
 40 .    ex 21.06     Natural yeasts                    Producing        beer from malted
                                                        barley .
 41 .    ex 22.09 A   Heads and tails from distilla­    Distilling crude ethyl alcohol
                      tion (undenatured ethyl alcohol   from molasses or wine
                      of an alcoholic strenght of
                      less than 80 % Vol) and distil­
                      led wine (heads and tails from
                      distillation, unconcentrated)
 42 .    Chap. 23     Residues and waste from the food Any working or processing
                      industries; prepared animal
                      fodder
 43 .    ex 2*f.01    Ri"bs , stalks and waste from     Manufacturing cigarettes , cigars
                      tobacco                           or smoking tobacco » "blending of
                                                       tobacco
 44 .    ex 25.26      Mica waste                        Any working or processing
  45 . 26.02           Slag, dross , scalings and      • Any working or processing
                       similar waste from the
                       manufacture of iron or steel
 ---pagebreak---                                              - + -
46 ,   26.03          Ash and residues (other than  Any working or processing
                      from the manufacture of iron
                      or steel), containing metals
                      or metallic compounds
47 ,   26.04          Other slag and ash ,          Any working or processing
                      including kelp
48 ,   ex 27.05 bis   Gas                           Carbonising          coal
49 ,   ex 27.06       Tar distilled from coal and   Carbonising          coal
                      other mineral tars , inclu­          I
                      ding partially distilled tars
                      and blended tars
50 .   ex 27.07       First runnings and residues   Distilling phenols
                      from distillation
51 .   ex 27.11 BII   Gas from dehydrogenation and  Manufacturing polystyrene from
                      other gaseous hydrocarbons    ethyl benzene
52 .   27.12 A        Crude petroleum jelly         Refining crude paraffin
53 .   ex 27.13 B     Other mineral waxes, whether  Any working or processing
                      or not coloured
54 .   27.14          Petroleum bitumen , petroleum Any working or processing
                      coke and other residues of
                      petroleum oils or of oils
                      obtained from bituminous
                      minerals
551 .  ex 28.06       Hydrochloric acid             Manufacturing various chemical
                                                    products from fluorspar ,
                                                    hydrogen fluoride , 2.6 diisopro-
                                                    pylaniline, and from silicon
                                                    tetrachloride
56 ,   ex 28.08       Sulphuric acid                Manufacturing hydrocarbon
                                                    flourides from hydrogen
                                                    fluoride
57     28.13 G        Carbon dioxide                1 . Manufacturing beer from malted
                                                       barley
                                                    2. Producing ethyl alcohol from
                                                       cereals
58     ex 28.14 AH     Silicon tetrachloride        Manufacturing silanes , silicones
                                                    and their derivatives from silicon
59 .  28.28 C I        Calcium hydroxide            Processing cai cium carMde mto
                                                    acetylene and calcium cyanamide
      ex 28.38      . Calcium sulphate              Processing fluorspar
        A VIII                                      hydrogen fluoride
 ---pagebreak--- *1     ex 29.01 DI Toluene                        Manufacturing acetone, phenol or
                                                  polystyrene from styrene or cumene
£2     ex 29.01    Other hydrocarbons             Manufacturing acetone, phenol or
                                                  polystyrene from ctyrene or cumene
63 . 29 -°2        Halogenated derivatives of     Manufacturing products based on
                   hydrocarbons                   hydrogen fluoride
64 . 29.03         Sulphonated , nitrated or      Manufacturing products based on
                   nitrosated derivatives of      hydrogen fluoride
                   hydrocarbons
65 _ 29'.Ok A I    Methanol                       Manufacturing industrial fatty
                                                  alcohols from coconut oil
 66 . ex 29.08     Ethers , ether-alcohols and    Manufacturing products based on
                   other products falling within  hydroquinone
                   heading 29.08
 67 . ex 29.13 A    Hexafluorpropylenic acid      Manufacturing products based on
                                                  hydrogen fluoride
 68 ,  29.14 Alia) Acetic acid                    Manufacturing vitamins from
                                                  acetic anhydride
 69 b ex 29AU A    Penicillin, impure (residues   Manufacturing tablets of penicilhn-
                   from sieving)                  V-potassium
 70 ex 38.07 B     Dipentene                      Manufacturing anhydroperoxide
                                                  of pinene, isobornylacetate ,
                                                  camphor or camphene from alpha­
                                                 •pinene ,
  γΐ   38.08 Β     Rosin spirits and oils         Manufacturing rosin sodium soaps
                                                  and rosin potassium
  72 . ex 38.19 A  Fusel oil                      Manufacturing ethyl alcohol of an
                                                  alcoholic strength of not less than 80
                                                  % vol from crude ethyl alcohol of
                                                  molasses of an alcoholic strength of
                                                  not less than 80 % vol
  73 . ex 38.19 X  Camphor oils                   Manufacturing camphor from alpha-
                                                  pinene
  74 # ex 38.19 X  Residues from freeing of       Freeing caffeine from coffee
                   caffeine (mixture of coffee
                   wax, crude caffeine and
                   water); crude caffeine
 ---pagebreak---      1                                  2                         3
75 .   ex 38.19 X    Residues of calcined gypsum      Manufacturing hydrogen fluoride ,
                                                      fluorides and cryolite from fluorspar
76 .   ex . 38.19 X  Molasses , freed of sugar        Manufacturing citric acid from
                                                      white sugar
77 .
       ex 38.19 X     Sodium sulphate in solution     Manufacturing oxystearic acid from
                                                       crude castor oil
78 .
       ex Chap . 39   Scrap and waste from working    Any working or processing
                      and processing
79 .
       ex 40 .Ob     Waste and parings of unhardened Any working or processing
                     rubber fit only for the recovery
                     of rubber
80 .   40.15 B       Scrap, waste and powder of       Any working or processing
                     hardened rubber
       41.01         Raw hides and skins              Skinning animals of chapter 1
81 .
82 .   4 1.09        Parings and other waste , of     Any working or processing
                     leather or of composition or
                     parchmentdressed leather , not
                     suitable for the manufacture
                     of articles of leather;
                     leather dust , powder and flour
83 ,   43.02 B       Pieces or cuttings of furskins    Manufacturing furs
84 ,   ex Chap . 44  Wood waste and cuttings of       Any working or processing
                     wood , including sawdust
85 .    ex 45.01     Waste cork                       Any working or processing
86 .   47.02         Waste paper and paper.board;     Any working or processing
                     scrap articles of paper or of
                     paperboard , fit only for use
                     in paper-making
87 .
       ex section XI Woven and knitted fabrics ,      Working and processing woven
                     finished (so-called "second      and knitt'ed fabrics of all
                     choice goods") with evident      kinds
                     faults )
88 .   50.03         Silk waste (including cocoons    Any working or processing
                     unsuitable for reeling, silk
                     noils and pulled or garnetted
                     rags)
89 .   53.03         Waste of sheep's or lambs' wool  Any working or processing
                     or of other animal hair (fine
                     or coarse), not pulled or
                     garnetted
 ---pagebreak---                                       - io-
ÎQ       5 3.04     Waste of sheep's or lambs' wool   Any working or processing
                    or of other animal hair (fine or
                    coarse), pulled or garnetted
                    (including pulled or garnetted
                    rags)
                    »
91       ex 5U-.0 1 Flax tow and waste (including     Any working or processing
                    pulled or garnetted rags)
         ex 54.02   Ramie noils and waste             Any working or processing
 92 .
                    (including pulled or garnetted
                    rags)
 93 .    55.03      Cotton waste (including pulled    Any working or processing
                    or garnetted rags), not
                    carded or combed
 94      ex 56.01   Acryl and viscose fibres          Manufacturing acryl and viscose
                    (of inferior quality) with
                    evident faults )                  textile fibres from naphtene or
                                                      hydroquinene
 95 .    56.03      Waste (including yarn waste       Any working or processing
                    and pulled or garnetted rags)
                    of man-made fibres (continuous or
                    discontinuous), not carded ,
                    combed or otherwise prepared
                    for spinning
         ex 57.01   Tow and waste of true hemp        Any working or processing
                    (including pulled or garnetted
                    rags or ropes)
 97 .    ex 57.02   Tow and waste of manila hemp      Any working or processing
                    (including pulled or
                    garnetted rags or ropes)
 98 .. ex 57.03       Tow and waste (including        Any working or processing
                    pulled or garnetted rags
                    or ropes) falling under this
                    tariff heading
  99 .   ex 57.04   Waste of fibres (including        Any working or processing
                    pulled or garnettd rags or
                    ropes) falling under this tariff
                    heading
100 . 63.02         Used or new rags , scrap twine,   Any working or processing
                    cordage, rope and cables and
                    worn out articles of twine,
                    cordage, rope or cables
101 . 70.01 A       Waste glass (cullet)              Any working or processing
  1 0 ?. 71 *°^     Dust and powder of natural or     Any working or processing
                    synthetic precious or semi­
                    precious stones
 ---pagebreak---                                                                        2
"IÔ3 .    71.11        Goldsmiths' , silversmiths' and Any working or processing
                       jewellers' sweepings, residues,
                       lemels, and other waste and
                       scrap, of precious metal
 10.4 .   ex 73.02 C   Residues from sieving           Manufacturing silicium-tetra-
                       ferro-silicium                  chloride and silicium-dioxide
 105 .    73.03        Waste and scrap metal of iron   Any working or processing
                       or steel
 106 .    ex 73.13 BI  Cuttings of steel , unalloyed , Manufacturing hot-rolled wide
                       from the cutting of hot         strip from ingots or lamitated brames
                       rolled wide strips :            of unalloyed steel
 107 .    ex 73.15 B   Recoverable cuttings from       Manufacturing screws , bolts or nuts
                       bars of alloyed steel           from bars of alloyed steel
 108 .    ex 73.15 B   Cuttings of alloyed steel       Manufacturing transformers from
            VII a)l    from the cutting of so-called "electrical" sheets
                       •'electrical " sheets
 109 .    ex 73.15 B   Cuttings of alloyed steel       Manufacturing hot-rolled wide strip
            VII b)l    from the cutting of hot         from ingots or laminated brames
                       rolled wide strips
  110 .   ex 74.01     Copper waste and scrap          Any working or processing
  111 .   ex 75.01     Nickel waste and scrap          Any working or processing
  112 .   76.01 B       Aluminium waste and scrap      Any working or processing
  113 .   77.01 B       Magnesium waste (excluding     Any working or processing
                       shaving of uniform size) and
        «
                       scrap
  114 .   ex 77.04 A   Beryllium waste and scrap       Any working or processing
  115 .   78.01 B       Lead waste and scrap           Any working or processing
  116 .   ex 78.0^ A I  Recoverable waste from lead    Manufacturing lead foils coated on
                       foils coated on both sides      both sides for photographical use
                                                       from vinyl sheets and coating paper
   117 .  79.01 B       Zinc waste and scrap           Any working or processing
   118 .  ex 80.01      Tin waste and scrap            Any working or processing
   119 .  ex 81.01 A    Tungsten (wolfram ) waste and  Any working or processing
                        scrap
   120    ex 81.02 A    Molybdenum waste and scrap     Any working or processing
   121 .  ex 81.03 A    Tantalum waste and scrap       Any working or processing
   12? .  ex 81*04       Waste and scrap of other       Any working or processing
                         base metals