CELEX: 51974PC1202
Language: en
Date: 1974-07-25
Title: Proposal for a REGULATION (EEC) OF THE COUNCIL amending Regulation (EEC) No 803/68 concerning delivery periods of imported goods (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (74) 1202
Vol. 1974/0192
 ---pagebreak--- Disclaimer
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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 SUROPEÂN œMMUNiTliiS
                                              COM(74)1202 final
                                              Brussels , 95 July 1974
                                Proposal for a
                        REGULATION ( EEC ) OF THE COUNCIL
                      amending Regulation ( EEC ) No 803/68
                 concerning delivery periods of imported goods
                 ( submitted to the Council "by the Commission)
   C0M(74 ) 1202 final
 ---pagebreak---                             EXPLANATORY MEMORANDUM
         The present provisions of Article 10 of Council Regulation (EEC )
No 803/68 of 27 June 1968 ( l ) lay down the conditions under which a price
paid or payable can be accepted for the valuation for customs purposes of
imported goods with particular reference to the contract date which is to
be taken into account .     The principle of a general time tolerance of 6
months is laid down in the first paragraph of Article 10.      However , under
paragraphs 2 to 4 of the same Article , this general time tolerance may be
extended to 12 months or more by Commission Regulation , subject to an
over-all limit of 24 months .
         Acting under these provisions } the Commission has established ,
(by Regulation (EEC ) No 2198/69 of 30 October 1969 ( 2jf a list of goods in
respect of which an extension of the general time tolerance might be
granted as well as the admissible period of grace in each case .     Since then
this list has been revised several times by way of amending regulations
which either added items to the continually growing list of products ,
increased the periods of grace in particular cases or made changes in the
wording of certain items consequent on the periodic amendment of the
Customs Tariff ,
         Consequently, in pursuit of the simplification enjoined by both the
Commission and the Council and having regard to the fact that the present
procedure is not flexible and rapid enough to permit modifications which
would keep in step with developments in current commercial practices, an
amendment of the provisions of the said Article 10 would be timely ; and it
is accordingly proposed that a general time tolerance of 24 months be
instituted.
 (1 ) OJ No L 148 , 28,6,1968 , p,6,
 (2 ) OJ No L 279 » 30,10,1969 , p, 9.
 ---pagebreak---        However , in order to maintain a "balance between the objectives of
simplification arid the necessity of respecting the general principles laid
down in Regulation (EEC) No 803/68 , this general tine tolerance is qualified
by a proviso that the tolerance arrangements may be suspended in periods of
instability of prices#
       The proposal to modify- Article 10 was , in general , favourably
considered by the Customs Valuation Committee,
 ---pagebreak---                                 Proposal for' a
                       REGULATION - (EEC) OP THE . COUNCIL ' -
                   - cnending Regulation (EEC) t Ho 803/68
                 concerning delivery periods of imported goo&o
THE COUNCIL OP THE EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European Economic Community,
and in particular Articles 213 and 235 thereof ;
Having regard to the proposal of the Commission;
Having regard to the Opinion of the European Parliament ;
Having regard to the Opinion of the Eoonomic and Social Committee ;
Whereas Artiole 9 (l ) a) of Council Regulation (EEC ) No 803/63 of
27 June 1968 (l ) provides that the price paid or payable may be accepted
as the value for customs purposes if the contract of sale is executed
within the period specified in Article 10 of that Regulation ;
Whereas this Article provides in paragraph 1 that the price paid or payable
may be accepted for the purposes of the said Article 9 if the date of the
contract precedes the date referred to in Article 5 (a) or (b) by not more
than six months and that pursuant to paragraphs 2 to 4 of the same Article
this period of grace may be extended, under certain conditions, to twelve
months or more , but shall not , however, exceed twenty^-four months, by way
of regulations adopted in accordance with the procedure laid down in Article
17 of Regulation (EEC ) No 803/68 ;
Whereas experience has shown the necessity to renew frequently the list of
goods benefitting fron these special periods of grace in order to include new
products or to modify the length of the indicated periods of grace or to
amend the wording of certain items in this list consequent on the periodic
amendment of the Common Customs Tariff of the European Communities ;
( 1 ) OJ Ko L 148, 28.6,1968 . p. 6*
                                                                     ** # /•••
 ---pagebreak--- Whereas the establishment of a general period of grace of t wenty*-four
months would mean a considerable simplification in this respect ;
Whereas such a provision will , if followed "by an amendment to paragraph 7
of the       i aentiend ^Article 10 DO CVEJ to specify thnt tho app1icrvt ion
of the period of grace miay be suspended in a period of instability of
prices y maintain a "balanca botijeen the objectives of "the proccnt
wording of this article which allows the price paid or payable to be taken
as the basis of the valuation in most cases and the necessityf when valuing
goods for customs purposes, not to deviate from the price the goods would
fetch at the time mentioned in Article 5 of Regulation (EEC) Ho 803/68 ;
Whereas the extension of the general period of grace from six to twenty-
four months renders the provisions of the above-mentioned paragraphs 2 to
4 of Artiole 10 void ;
 ---pagebreak--- HAS ADOPTED THIS REGULATION :
                                 Article   1
Article 10 is replaced by the following :
1. For the purpose of Article 9 » "the price paid or payable may be
   accepted if the date of the contract precedes the date referred to
   in Article 5 (a) or (b) by not more than twenty–four months.
2, Where the goods are manufactured to order, the price paid or payable
   may be accepted for the purpose of Article 9 when delivery has been
   within the agreed period.
3* If it is proved that reasons of force majeure or exceptional circum­
   stances have caused the delivery period to exceed the period of grace
   admissible under paragraphs 1 or 2 , the latter period may be
   correspondingly extended,
4* The application of the periods of grace referred to in paragraphs 1
   and 2 may be suspended in a period of instability in prices ,
   in accordance with the procedure laid down in Article 17 •
                                 Article   2
   This Regulation shall enter into force on •••*••••
   This Regulation shall be binding in its entirety and directly
applicable in all Member States*
Done at Brussels ,
                                        For the Council