CELEX: 51991PC0098
Language: en
Date: 1991-03-27
Title: AMENDMENT TO THE PROPOSAL FOR A COUNCIL REGULATION ( EEC ) ESTABLISHING A COMMUNITY CUSTOMS CODE

COMMISSION OF THE EUROPEAN COMMUNITIES
                                         C0M(91) 98 final - SYN 253
                                         Brussels, 27 March 1991
                  Amendment to the proposal for a
                      ÇQUNCH REGULATION (EEC)
             establishing a Community Customs Code
      (presented by the Commission pursuant to Article 149(3)
                         of the EEC-Treaty)
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                         EXPLANATORY MEMORANDUM
1. In the light of the opinion delivered by Parliament at its February
   part-session on the Commission    proposal   for a Council  Regulation
                                                    1
   (EEC) establishing a Community    customs code,    the Commission  has
   decided to amend   Its Initial proposal    In accordance with Article
   149(3) of the Treaty establishing the European Economic Community.
2. The amendments are as follows:
       modification or deletion of text (Articles I, 12(2), 241(1) and
       251);
       provision for tighter controls coupled with the maximum possible
       stream-lining    of    customs    formalities     (new   recitals,
       Article 109(3), Article 161(5), Article 217);
       a new definition of free zones and free warehouses reflecting
       various political considerations (Article 164(1)(a));
       adaptions In regard to changes in the legal situation in Germany
       and to Council acts to be replaced by the Code (third Indent of
       Article 3(1), Article 4 and Article 257);
1  C0M(90)71 final - SYN 253.
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       substantive amendments considered desirable on economic grounds
       (engagement of the responsibility of persons participating in
       fraud -ArtIcle 198(3) and the introduction of an obligation to
       pay compensatory    interest   In cases of abuse of a procedure -
       Article 211(3));
       provision   for  restrictions    on  the   right  of  representation,
       subject to a Community minimum for three occupational groups.
3. The  change   In Article   1   Involves a    corresponding  amendment  to
   Article 2.  The     introduction     of   compensatory     Interest   has
   repercussions on other provisions, entailing the deletion of Article
   117(1) and (2) and Articles 142 and 230, the amendment of Article
   141(2) and an addition to Article 184.
   The amendment   of Article 217 renders Article 66 superfluous and
   calls for Insertion of subparagraph (a1) in the second paragraph of
   Article 214(1).
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  Amendments to the proposal for a Council Regulation establishing a
   Community customs code, In accordance with Article 149(3) of the
                              EEC Treaty1
The Commission hereby amends its proposal as follows:
1. The following Is inserted after the seventh recital:
   "Whereas In view of the eminent Importance of external trade for the
   Community, customs formalities and controls should be abolished or
   at least kept to a minimum;".
2. The following Is inserted after the eighth recital:
   "Whereas In adopting the measures required to Implement this Code,
   the greatest   care must be taken to guard against     any  fraud or
    irregularity liable to affect adversely the General Budget of the
   European Community;"
3. Article 1(1) is amended as follows:
   "Customs legislation shall consist of this Code and the provisions
   adopted at Community level or nationally to Implement it. The Code
   shall be applicable ..." (remainder unchanged).
1  OJ C 128, 23.5.1990 - C0M(90)71 final - SYN 253.
 ---pagebreak---                                  - 5 -
4. In Article 2 "customs legislation" Is replaced by "Community customs
   legislation".
5. The third indent of Article 3(1) is replaced by the following:
   "- the territory of the Federal Republic of Germany, except the
       Island of Heligoland and the territory of BUsingen (Treaty of 23
       November 1964 between the Federal Republic of Germany and the
       Swiss Confederation)".
6. Article 4 is deleted.
7. The following subparagraph is added to Article 6(2):
   "A Member State may restrict the right to make customs declaration:
       by direct representation, or
       by Indirect representation,
   so that the representative must be a customs agent carrying on his
   business In that country.
   This provision shall not apply as regards*.
       employees of the person In possession of the goods,
       carriers,
       persons lawfully engaged In the business of customs clearance in
       another Member State."
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8. Article 12(2) Is replaced by the following:
   "2. Tariff information shall be supplied to the applicant free of
       charge.   However, the applicant may be required      to bear  any
       costs   Incurred  by  the  customs  authorities  as  a  result  of
       analysis of expert appraisal of the goods, or their return to
       the applleant."
9. Article 66 is deleted.
  10. The following paragraph Is added to Article 109:
      "3. Where, In accordance with Article 75, import goods may be released
      for free circulation without being presented to customs and before the
      corresponding   declaration   is  lodged,  and  the  rules  of  assessment
      relating to those goods were ascertained or accepted at the time when
      the goods were placed under the customs warehousing arrangements, the
      said rules shall be considered to be those to be taken into account for
      the purposes of Article 211 unless:
           the declarant asks at the time of release for free circulation for
           more favourable rules of assessment to be taken Into account, and
           such rules are applicable to the goods under Article 211 and may be
           checked without requiring physical inspection of the goods, or
           the customs authorities find after the goods have been placed under
           the customs warehousing arrangements that other rules of assessment
           are appl(cable."
 ---pagebreak---                                       - 7-
11. Article 117 Is replaced by the following:
    "The case*    In -which and    the condition* under      which   goods   in the
    unaltered state or compensating products shall be considered to have
    been released for free circulation may be determined in accordance with
    the committee procedure."
12. In Article 141(2) the full stop shall be replaced by a comma and the
    following text shall be added:
    "leaving out of account any interest which may be applicable."
13. Article 142 Is deleted.
14. Article 161(5) Is amended as follows:
    "5.  The   export   declaration  shall   be   lodged  at  the  customs    office
         responsible     for  supervising  the   place   where   the   exporter   is
         established or where the goods are packed or           loaded for export
         shipment.    Derogations shall be determined in accordance with the
         committee procedure."
15. Subparagraph (a) of Article 164 Is amended as follows-.
 "(a)    for the purposes of applying       Import duties or commercial       policy
         measures, non-Community goods are deemed not to be in the customs
         territory of the Community, provided they are neither released for
         free circulation nor placed under another customs procedure, nor
         used or consumed      In ways other    than those provided for       in the
          customs legislation."
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16. Article 184 is replaced by the following new text:
                                      "Article 184
    Articles    182  and   183   shall   apply  mutatis   mutandis    to   compensating
    products    originally     exported    subsequent    to    an   inward    processing
    procedure.
    The amount of import duty legally owed shall be determined in accordance
    with the rules applicable under the          inward processing procedure.        The
    time to be taken into account for the purpose of determining the import
    duties shall be the time when the compensating products were exported."
17. The following subparagraph is added to Article 198(3):
    "Where   an   offence   has   been   committed   in   the   making   of   a  customs
    declaration for one of the procedures referred to In paragraph 1, the
    persons   who   participated     in the   offence   shall    also  be   debtors,  in
    accordance with the relevant provisions In force."
18. The following paragraph 3 Is added to Article 211:
    "3. Compensatory      Interest   shall   be applied    in the cases and on the
    conditions     defined   in   provisions    adopted     in  accordance     with  the
    committee procedure, in order to prevent financial advantage wrongfully
    accruing as a result of the deferment of the date on which a customs
    debt is Incurred."
 ---pagebreak---   19. The following subparagraph (a1) is inserted in the second paragraph of
      Article 214(1):
      "(a1) where the amount of duty legally owed exceeds the amount
             determined on the basis of binding tariff information;"
  20. In Article 217(3) after "Where the second indent of paragraph 2" insert
      the words:
      "or subparagraph (a1) of the second paragraph of Article 214(1)".
  21. Article 230 is deleted.
  22. The fol Iwing subparagraph Is added to Article 241(1):
      "The following may give rise to an appeal:
           a failure on the part of the customs authorities to give adequate
           reasons for a decision,
           abuse of powers,
           breach of the provisions in force."
  23. Article 251 is deleted.
  24. The seventh indent of Article 257 is amended as follows:
      "-   the Council   Directive of   24 July  1979 on  the harmonization of
           procedures for the release of goods for free circulation (12), as
            last amended by Directive (90/504/EEC)(12a>.
(12a) OJ No L 281 Of 12.10.1990, p.28
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  25. The eighteenth Indent of Article 257 is amended as follows:
           Council  Regulation     (EEC) No 1031/88 of     18 April 1988 determining
           the persons liable for payment of a customs debt, as last amended
           by Regulation (EEC) No 1716/90< 28 ).
  26. The following indents are added to Article 257(1):
      "-   Council   Regulation    (EEC) No     4046/89 of   21 December 1989 on     the
                                                                             36
           security to be given to ensure payment of a customs debt< );
           Council   Regulation     (EEC)   No   1715/90  of   20  June   1990   on  the
            information  provided     by   the  customs  authorities    of  the   Member
           States   concerning    the    classification   of   goods   in  the   customs
                          37
           nomenclature* ^;
           Council   Regulation     (EEC)   No   2726/90  of   17  September    1990  on
                                38
           Community transit* *.
(28)  0J No L 160, 26.6.1990, p.6
(36)  0J No L 388, 30.12.1989, p.24
(37)  0J No L 160, 26.6.1990, p.1
(38)  0J No L 262/90, 26.9.1990, p.1
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                                                                   COM(91) 98 final
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