CELEX: 51984PC0127
Language: en
Date: 1984-03-13
Title: PROPOSAL FOR A COUNCIL REGULATION AMENDING REGULATION ( EEC ) NO 754/76 ON THE CUSTOMS TREATMENT APPLICABLE TO GOODS RETURNED TO THE CUSTOMS TERRITORY OF THE COMMUNITY

29.3.84                                 Official Journal of the European Communities                             No C 87/3
                                                               II
                                                       (Preparatory Acts)
                                                  COMMISSION
              Proposal for a Council Regulation amending Regulation (EEC) No 754/76 on the
              customs treatment applicable to goods returned to the customs territory of the
                                                          Community
                                                      COM(84) 127 final
                               (Submitted by the Commission to the Council on 15 March 1984)
                                                         (84/C 87/03)
THE COUNCIL OF THE EUROPEAN                                        amounts granted within the framework of the
COMMUNITIES,                                                       common agricultural policy are payable qualify upon
                                                                   re-importation for the tariff treatment provided for in
                                                                   that Regulation only where certain conditions are
Having regard to the Treaty establishing the
                                                                   met; whereas the same does not apply to goods on
European Economic Community, and in particular
                                                                   which, in consequence of their exportation, a
Articles 28, 43 and 235 thereof,
                                                                   financial advantage other than the granting of refunds
                                                                   or other amounts has been obtained even though
Having regard to the proposal from the Commission,                 their re-importation into the customs territory of the
                                                                   Community may have the same repercussions where
                                                                   financial advantages paid without justification are
Having regard to the opinion of the European Par-                  concerned; whereas Article 2 (1) (b) and (2) of Regu-
liament,                                                           lation (EEC) No 754/76 should be supplemented
                                                                   accordingly;
Having regard to the opinion of the Economic and
Social Committee,
                                                                   Whereas Article 9 of Regulation (EEC) No 754/76
                                                                   stipulates that the said Regulation is to apply to
Whereas Article 2 (1) (a) of Council Regulation                    returned goods only where they are returned by or at
(EEC) N o 754/76 of 25 March 1976 on the customs                   the instance of the previous exporter but that, where
treatment applicable to goods returned to the customs              circumstances so warrant, the competent authorities
territory of the Community (*) stipulates that goods               may permit derogations from this rule; whereas the
previously exported from the customs territory of the              charging of import duties on goods which, upon
Community under outward processing arrangements                    exportation, satisfied the conditions of Article 9 (2) of
shall not be considered to be returned goods;                      the Treaty, for the sole reason that the
whereas, nevertheless, the customs treatment to be                 aforementioned test is not met, is not economically
applied to such goods on re-importation in the                     justified; whereas derogations granted by Member
unaltered state is determined in the same manner as                States may produce distortions of treatment as
prescribed     in that        Regulation,     pursuant     to      between traders; whereas dispensing with the test laid
Commission Directive 78/206/EEC of 7 February                      down in Article 9 ought not to create any particular
1978 on the customs treatment of goods re-imported                 difficulties; whereas that Article can, therefore, be
in the unaltered state under outward processing                    deleted,
arrangements ( 2 ); whereas this matter should be dealt
with in a single instrument and Article 2 (1) (a) of
Regulation (EEC) N o 754/76 amended accordingly;                   HAS ADOPTED THIS REGULATION:
Whereas, under Article 2 (1) (b) of Regulation (EEC)
No 754/76 in conjunction with Article 2 (2) thereof,                                         Article 1
goods on which, at their exportation from the
                                                                   Regulation (EEC) No 754/76 is hereby amended as
customs territory of the Community, refunds or other
                                                                   follows:
O O J N o L 8 9 , 2. 4. 1976, p. 1.
O OJ No L 62, 4. 3. 1978, p. 40.                                    1. Article 2 (1) is replaced by the following:
 ---pagebreak--- No C 87/4                         Official Journal of the European Communities                               29.3.84
   '1.   The following shall not be considered to be             '2.   By way of derogation from paragraph 1 (b),
   returned goods:                                              provided it is established, as the case may be, that
   (a) goods exported from the customs territory of             the refunds or other amounts paid have been
       the Community under outward processing                   repaid or that all measures have been taken by the
       arrangements unless such goods are still in the          competent authorities for such refunds or other
       state in which they were exported;                        amounts to be withheld, or that any other financial
   (b) goods:                                                    advantages granted have been cancelled, goods
                                                                referred to in the said paragraph shall be
       — for which, on their exportation from the               considered to be returned goods if they:'.
           customs territory of the Community, the
           customs export formalities for the grant of
           refunds or other amounts on export                3. Article 9 is deleted.
           provided for within the framework of the
           common agricultural policy have been
           completed, or                                                              Article 2
       — for which a financial advantage other than          This Regulation shall enter into force on the day
           such refunds or other amounts has been            following its publication in the Official Journal of the,
           granted within the framework of the               European Communities. It shall apply to goods
           common agricultural policy, with the              entered for free circulation in the customs territory of
           requirement that the said goods be                the Community from the date of its entry into force.
           exported.'
2. The introductory phrase      of Article 2 (2) is          This Regulation shall be binding in its entirety and
   replaced by the following':                               directly applicable in all Member States.