CELEX: 51996PC0714
Language: en
Date: 1997-01-08
Title: Proposal for a COUNCIL REGULATION (EC) amending Council regulation 2658/87 as regards the preliminary provisions of the tariff and statistical nomenclature and the Common Customs Tariff

COMMISSION OF THE EUROPEAN COMMUNITIES
                                                      Brussels, 08.01.1997
                                                      COM(96) 714 final
                                       Proposal for a
                              COUNCIL REGULATION (EC)
amending Council regulation 2658/87 as regards the preliminary provisions of the tariff and
               statistical nomenclature and the Common Customs Tariff
                              (presented by the Commission)
 ---pagebreak---  ---pagebreak---                                  EXPLANATORY MEMORANDUM
     In 1969, following the entry into force on 1 July 1968 of the Common Customs Tariff, the
     rules concerning the tariff applicable to goods contained in travellers' personal luggage
     were reviewed on a Community basis1. One of the targets was to avoid complex problems
     for the customs authorities by reason of the volume of traffic, the speed requirements
     involved, and the variety of goods imported which generally were (and still are) of little
     chargeable value.
     As one of the results, the standard rate of duty was adopted and fixed to a flat rate of 10 %
     ad valorem for goods contained in travellers' personal luggage in excess of the excemption
     limits. The flat rate was only valid for imports which have no commercial character and if
     the total value did not exceed 85 units of account per person.
     In 1988 the flat rate of 10 % ad valorem was also adopted for goods sent in small
     consignments to private individuals, provided that the value of the goods subject to import
     duty did not exceed 200 ECU2. In the same regulation this value was also fixed for goods
     contained in travellers' personal luggage in excess of the excemption limits.
     Given the reduction, to a great extent, of the average of the customs duty since 1969 and
     given the percentage of inflation since 1988 it seems to be appropriate to change the
     provisions in question.
1
  OJ No L 191,05. 08. 1969, p. I.
2
  OJ No L 123, 17. 05. 1988, p. 2.                ^
 ---pagebreak---                                                 Proposai for a
                                        COUNCIL REGULATION (EC)
      amending Council regulation 2658/87 as regards the preliminary provisions of the tariff and
                         statistical nomenclature and the Common Customs Tariff
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the treaty establishing the European Community, and in particular article 28
thereof,
Having regard to the proposal from the Commission (i)
Whereas section II D of the preliminary provisions of the combined nomenclature annexed to
Regulation (EEC) No 2658/87 <2> provides for a standard rate of customs duty to be charged at the
flat rate of 10 % ad valorem on goods sent in small consignments to private individuals or contained
in travellers' personal luggage, provided that such importations are not of a commercial nature and
that the total value of such goods does not exceed 200 ECU per consigment or per traveller;
Whereas the flat rate of 10 % ad valorem has been adopted by Regulation (EEC) No 1544/69 <3>,
whereas the ceiling of 200 ECU has been adopted by Regulation (EEC) 1315/88 ^\ whereas these
provisions have not been adjusted ever since;
Whereas the average of the customs duty has decreased since 1969 and will reach 3,5 % in 1999 in
accordance with the latest round of négociations within the framework of the GATT, whereas the
evolution of the average prices in foreign trade should be taken into account;
Whereas it is appropriate to change the provisions in question;
HAS ADOPTED THIS REGULATION:
                                                  Article 1
 In section II D of the preliminary provisions of the combined nomenclature annexed to Regulation
 (EEC) No 2658/87, "10 %" is replaced by "3,5 %" and "200 ECU" is replaced by "350 ECU".
 <!> OJNoC , . . 1997. p. .
 <2> OJNoL256. 7. 9. 1987. p. 1.
 <3> OJNoL 191, 5. 8. 1969, p. 1.
 <4> OJ No L 123, 17. 5. 1988, p. 2.                   ~
                                                      3
 ---pagebreak---                                                Article 2
This Regulation shall enter into force on 1 April 1997.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels,              1997.
                                                                                    For the Council
                                                                                     The President
                                                 <+
 ---pagebreak---                                           FINANCIAL STATEMENT
 1 TITLE OF OPERATION                         Proposal for a Council Regulation amending Regulation 2658/87 on the
                                              tariff and statistical nomenclature and on the Common Customs Tariff
2 BUDGET HEADING INVOLVED                     Chapter 12, article 120
3 LEGAL BASIS                                 Article 28 of the treaty establishing the European Community
4 DESCRIPTION OF OPERATION                   Reduction of the flat rate to be charged on, and increase of the total value
                                             of, goods sent in small consignments to private individuals or contained in
                                             travellers' personal luggage
5 FINANCIAL IMPACT
   5.1 Method of calculating total cost of operation
       The method of calculation has been based on the information received from Germany and the Netherlands for
       1995.
       Customs duties (10 %) charged on small consignments or travellers' personal luggage:
       Germany: DM 3 135 000           average rate 1995 1,87398             =   ECU 1672 910
       The Netherlands     NLG 1 100 000 average rate 1995 2,09940 =             ECU    523 960
                                                                     total   =   ECU 2 196 870
       Share of both countries in the total receipts of customs duties in the EU in 1995 = 38 %
       Total customs duties in the EU charged on small consignments or travellers' personal luggage:
       100 x 2 196 870 : 38 = ECU 5 781 237
       Total value of the declared goods sent in small consignments or travellers' personal luggage :
       ECU 57 812 370
  5.2 Est i mated cost of operat ion :
       Current flat rate 10% :         ECU 5 781 237
       Proposed flat rate 3,5 % :      ECU 2 023 433
                           total       ECU 3 757 804
                                                                <b>
 ---pagebreak---  ---pagebreak---                                                                   ISSN 0254-1475
                                                            COM(96) 714 final
                                              DOCUMENTS
EN                                                                  02 17 01
                                    Catalogue number : CB-CO-96-724-EN-C
                                                             ISBN 92-78-13959-9
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