CELEX: 51972PC1659
Language: en
Date: 1972-01-04
Title: Proposal for a Regulation of the Council on the admission free of customs duties within the enlarged Community of small consignments of Community goods of a non-commercial character (Submitted by the Council to the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (72) 1659
Vol. 1972/0230
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In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983
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 ---pagebreak--- COMMISSION OF THE EUROEHAN COMMUNITTES
                                                COM(72 ) 1659 final
                                                Brussels , 4 January 1973
                                  Proposal for a
                            Regulation of the Council
                      on the admission free of customs duties
                within the enlarged Community of small consignments
                   of Community goods of a non-commercial character
                 ( Submitted by the Council to the Commission)
   COM(72 ) 1659 final
 ---pagebreak---                           ■   EXPLANAT03Y NOTE    .      -        t •
      The proposal for a Directive on the tax-free importation of
small consignments intended for personal use , submitted to the
Council by the Commission on 12 September 1972 ( doc . C0M'(72 ) 1030 final )
provides that small consignments of goods sent, from one member State
by a private- individual irrespective of his dori ^. 3,e , . usual place
of residence' or place of work , to a private indiiridnal in another
Member State , shall be admitted - into' that Heaber £tat-0 /without
payment of turnover tax and /or excise duty .
      Within the Community as originally constituted , where all customs
duties have been abolished , such a measure would enable small con­
signments of a non-commercial nature, to be sent under the same
conditions as apply within the geographical frontiers of any one
Member State .
    . In order that the same conitions should apply within the' enlarged
Community , the tay exemption provided for in the Directive referred to
above must be complemented by an exemption from customs duties which
by virtue of Article 31 (l ) of the Act of Accession , would not
normally 'be abolished until 1 July 1977 »
      It is most desirable that Exchanges of small consignments of a
non-commercial character between the Community as originally constituted
and the new Member States and between the nej/ Member Spates themselves ,
should be unrestricted -; The psychol6gical ' impact ; of - such ...a measure ,
inasmuch as the peoples of the new Member States ., would* at once
experience the beneficial effect of accession to thd : Community
 ---pagebreak--- by far outhweighs the insignificant financial loss resulting
from the premature abolition of the duties involved (only consign­
ments of a non-commercial nature in any case of minimal economic
significance are concerned }*               • ■ !
   ... However , there is no provision in the Act of Accession
enabling the authorities to introduce the proposed exemption from
customs duty at this stage . Indeed , if in pursuance of the pro­
visions of Article       the new Member States accelerate the
progressive abolition of customs duties on imports from other       '
Member States , no similar provision exists enabling the
Community as originally constituted to reciprocate in respect
of imports from the new Member States . Nor is there any specific
provision of the Treaty establishing the Economic European
Community which could be invpke^. . for that purpose .
     I' However , if reference is made to Article 32 (2)(c ) of the
Act ; of Accession it will be noted that in respect of imported
goods of a non-commercial character (in this case , goods imported
in a traveller 's personal luggage ), the need for close alignment , i .•
within the enlarged Community , between tax-relief and relief
from customs duties has been recognized . Given that persons            v.
travelling from one Member State to another establish a closer
relationship the exchange of small consignments of goods between re­
sidents of different Member States , doas the same thing an4 '
it is therefore probable that , had thete been a tax-exemption
in respect of parcels at the time the Act was drawn up , Article - 1
32 (2 ) (c ) would hav* been extended to include provision to         ' '
exempt such small consignments front customs duties .
 ---pagebreak---                                 3
     Drawing a parallel between these cases the Commission considers
that it would be legitimate to invoke    Article 235 of the
EEX Treaty for the purpose of providing for the admission
free of customs duties within the enlarged Community of small
consignments of goods of a non-commercial character .
     This proposal of the Commission is the logical consequence
to it4 proposal for a Directive on the tax-free importation of
small consignments of goods intended for personal use . As it is
to be made under Article 235 of the Treaty the European Parliament
must first be consulted . Moreover in vie»of its purpose , it
would in other respects appear     desirable to refer it to the
Economic and Social Committee .
  SThe new Member States have been consulted and have raised no
objection to the proposed Regulation/'
 ---pagebreak---                                  Proposal for a
                          Regulation of the Council
                  on the admissipn free of customs duties
             within; the enlarged Community of small consignments
             . of Community goods ,of a non-commercial character
THE COIJNCIL OF EUROPEAN COMMUNITIES ,
HAVING REGARD to the "treaty establishing the Economic European
 Community , and in particular Article 235 thereof ,
                                                 .  ■    Â. . ■  v •
HAVING REGARD to the proposal from the Commission ,
HAVING REGARD to the opinion of the European parliament ,            ,
JWffilREAS Article 32 (2 ) (c ) of the Act concerning the Conditions
 of Acession and the Adjustments to the Treaties (1 ) provides
 that duty-free entry shall , from the date of accession , apply
 to imports which benefit from the provisions relating to tax
 exemptions applicable to persons travelling from one Member State
 to another ; whereas the purpose of this provision is to facilitate
 exohanges within the enlarged Community ,
 WHEREAS in much the same way as travel between the States parcels
 of goods s.ent between persons residing in different Member States
 contributes to their closer relationship ; whereas there is a
 similarity between these circumstances and the provisions of
 Council Directive of        ....( 2 ) on the tax-f»*ee importation of
 parcels of goods intended for personal use under which small
 consignments of goods sent by a person in one Member State to
 another person in another Member State shall be free on importation
 of turnover tax and excise duty :
  ( 1 ) OJ No L.73 , 2? March 1972 , p. 1*f
  (2 ) OJ . No
 ---pagebreak--- WHEREAS ,, as regards goods sent between the Cbmmunity as originally
constituted and the new Member States and between the new Member
States themselves end since the goods In question JaUL within
                                                             < .   i
.Articles 9 and 10 ox. the EFfir tyeaty thi g> provision cannot be
 fully effective unless complemented by provision for admission
 free of customs duties ;        "
                                                         • v     i     . '
                                     »                               ■   i
WHEEEAS since neither the Act concerning the Conditions of
 Accession and the Adjustments to the Treaties , nor the provisions
 of the Treaty establishing the Economic European Community re­
 lating to the application . of a Common Customs Tariff , , confer
 upon the Community the powers which would enable them to pro­
 vide for this exemption , it is necessary to involve Article
 235 of the Treaty establishing the Economic European Community ;
 HAS ADOPTED THIS REGULATION
 ---pagebreak---                                  3
                             Article 1
1 . Goods falling within the provisions of Articles 9 and 10 of
     the EEC Treaty which are sent between the Community as originally
     constituted and the new Member States and between the new
     Member States themselves as small consignments addressed to
     private     individuals shall , in the case of importations
     of a non-commercial character within the meaning of para­
     graph 2 below , be admitted without payment of customs duties
   . if they are entitled to exemption from internal taxes .
2 . Importations shall be deemed to be of a non-commercial nature
     if they fall within Section II B (2 ) of the preliminary pro­
     visions of the Common Customs Tariff .
                             Article 2
This Regulation shall enter into force on 1 April 1973 *
This Regulation shall be binding in its entirety and directly
applicable in ail Member States .
Done at                                     For the Council
                                             The Président