CELEX: 51973PC2137
Language: en
Date: 1973-12-21
Title: PROPOSAL FOR A Council Directive on the harmonisation of procedures for the release of goods for free circulation (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (73) 2137
Vol. 1973/0388
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 ---pagebreak--- IGMMISSION QF THE EUIIQPEAN COMMUNITIES
                                                           COM(73)2137 final
                                                           Brussels . 21 December 1973
                                  PROPOSAL FOR A
                             Council Directive on the
                       harmonisation of procedures for the
                      release of goods for free circulation
                  ( submitted to the Council by the Commission)
  COM(73 ) 2137 final
 ---pagebreak---                                  EXPLANATORY JCLC^AFJUI' :
          In the same way that in any given country customs protection must
be applied in accordance with uniform rules throughout the whole of its
territory f similarly , in the Customs Union formed by the EEC , Common Customs
'Tariff duties and agricultural levies (or other charges provided for under
the Common Agricultural Policy ) must be imposed in accordance with uniform
rules in each of the I-iember States. In the absence of such uniformity, the
"common" nature of the Customs Tariff and the agricultural policy would be
seriously jeopardised and the resulting distortions of treatment between
importers would be completely incompatible with the concept of a Customs
Union .           ,        .
          This uniformity in the application of customs duties and agricultural
levies (or other charges provided for under the Common Agricultural Policy)
concerns not only the so–called "elements of taxation" (quantity, type ,
origin , value ) but also the procedure followed for the customs clearance of
goods .
          It is, however j an observed fact that the rules of procedure at
present in force in the various Member States differ extremely widely on
several points . The main differences concern :
          a ) the definition of- the person entering the goods (those entitled
to initiate customs clearance of goods );
          b ) the content . of the entry (amount and details of the information
required );
          c ) th§ legal consequences of the acceptance of the entry by the
customs authority (the entry, once accepted , must for the most part remain
unchanged );
          d ) the date which is operative for determining which rates will
apply (particularly where agricultural levies are concerned );
 ---pagebreak---            e ) -the degree of facility given to the declarant for making out the
 entry; '    '
           f) the conditions uhder which customs examination of goods is carried
 out (the "burden of the cost of analysis , for example ).
           The differences observed in respect of all of these points have a
 direct influence on the financial burden which the importer has to "bear . Not
 only can they lead to the imposition of customs duties or- agricultural levies
 at varying rates , in " similar Situations , according to the Member State where
 customs clearance takes place , but tiiey also give rise to very different
 customs clearance charges , adding to the disparities in applying customs or
 agricultural protection which 'is "common" in name only.
          In addition , up to the present , no distinction has been made in the
 majority of the Member States between release of goods for free circulation
 (a Community concept defined in Article 10 (l ) of the Treaty of Rome ), and
 release of goods for homo use (a national concept allowing the application
 of all provisions , notably of a fiscal order , on which depends the ability
 to dispose freely of goods in the fcember State of        importation ). From
 this it follows that , at the present time , the release of goods for free
 circulation in a Member State other than that in which the goods must be
 consumed is almost excluded , "unless considerable charges are incurred . Such
 a situation constitutes a further source of distortion of treatment between
 Community importers , depending on the Member State in which they are
 established. In practice , the rate of customs duty or the amount of agricul­
 tural levy applicable to the goods in question may vary considerably between
 the time of arrival of these goods in the Ilember State which effects the
 importation , and that when they are released for heme use in the Member
 State of destination (the importers established in each of these two Member
 States could thus bo subject to different taxation      procedures although
their goods had been imported into the Community at the same time ).
 ---pagebreak---           In a Customs Union of the size of the European Economic Community,
this situation has become of increasing frequence , particularly in respect
of agricultural levies , and it must urgently "be brought to a halt .
          This short account of the consequences resulting from the disparity
between national provisions currently in force with regard to customs clearance
of goods , and of their non-adaptation to the circumstances resulting from
the existance of the Customs Union , indicates that these provisions have direct
influence on the setting up and the operation of the Common Market ,
          A Community Regulation drawn up with regard to the procedure for
customs clearance of goods must have as its essential aim , while ensuring
                   of
uniform conditions application of the Common Customs Tariff duties , taxes
having equivalent effect , agricultural levies , and other charges for which
provision is made under the Common Agricultural Policy , the elimination of
the administrative causes of unequal treatment between importers . It will ,
at the same time, in consequence , abolish one of the possible causes of
deflection of trade and artificial movement activities .
          However , Community provisions to be made on this subject are restricted
because many measures concerning the importation of goods are at the moment
still at a national level . Thus it is not possible to develop one single
procedure for customs clearance which can be applied for the release of
goods for home use in each of the Member States . Hence , efforts must be
confined to measures which are indispensible for these goods to be released
for free circulation in accordance with Article 10 ( l ) of the Treaty of Rome .
 ---pagebreak---                                      - 4 -
          Although this is regret-table , it is in fact a relatively miner
disadvantage , since the necessary measures can "be taken at national level
for the Community procedure for release of goods for free circulation to serve
also as the basis for entering for home use goods which have been imported
from third countries .
        • The provisions of this proposal for a Directive stem , to a large
extent , from the most reoent national provisions relating to customs clearance
of goods# Without detriment to the correct application of Common Customs
Tariff duties y taxes having equivalent effect , agricultural levies , and other
charges for' which provision is made under the Common Agricultural Policy,
they tend to dispense with all superfluous formality which gives rise to
additional costs . They also contain measures for the application , in certain
circumstances , of more flexible rules of procedure adapted as much to the
needs of economic and commercial activity arising in the Community , as to
new methods of administrative management in course of development ( in parti­
cular with regard to informatics ).
          The Commission feels that these special rules of procedure should
have an increasingly large field cf application , which would lead to an
appreciable simplification of the formalities which currently exist in most
of the Member States . Even where the normal procedure is         employed (distinctly
more flexible* than most current national procedures ), the simple fact that the
owner cf the goods – and of the relative documents – could henceforth take
action for the release of the goods for free circulation (wherever he may be.
established within the Community, and in accordance with harmonised rules ),
will constitute a considerable facility compared with the current situation.
          Although they are quite precise in themselves , the provisions of
this proposal for a Directive nevertheless necessitate a certain number of measure
of implementation in order to ensure a uniform interpretation in the Community
                                                       « • •/ • •
 ---pagebreak---                                      - 5 -
as a whole® For this purpose thare is prevision for recourse T where necessary^
"to the General Customs Procedures Committee 9 the setting up of which was
proposed "by the Commission in its proposal for the Council Regulation on tho ,
importation free of Common Customs Tariff duties of educational f scientific
and cultural materials ( l )
            Based on Artiole 100 of the Treaty^ this proposal for a Directive
requires the opinion of the European Parliament as well as that of the
Economic and Social Committee .
 ( l ) cf. doc , (COM )
 ---pagebreak---                                           Proposai
                                       for   a
                             Council Directive on the
                      harmonization of procedures for the
                     release of goods for free circulation
THE COUNCIL OF THE EUROPEAN C0MKU1TITIES
Having regard to the Treaty establishing the European Economic Community
and in particular Article 100 thereof t
Having regard to the Proposal of . the Commission
Having regard to the Opinion of the European Parliament
Having regard to the Opinion of the Economic and Social Committee ,
Whereas , the Community is based 011 a Customs Union ;
Vilhereas , without prejudice to the transitional measures laid down: in Title I ,
Chapter I of Part Four of the Act concerning the conditions of Accession
and the Adjustments to the Treaties. ( l ) } the final formulation of this
Customs Union is governed , in the main , by the provisions of Title I , Chapter I
of Part two of the Treaty } whereas this Chapter comprises a range of precise
requirements concerning in particular the elimination of customs duties
between Member States , the setting up and the progressive formulation of the
Common Customs Tariff as well as the amendments or autonomous suspensions of
it j                                                                .
Khereas , although Article 27 makes provision for the Member States to take
steps to align their provisions laid down by law , regulation or administrative
action in respect of customs matters , before the end of the first stage , and
in as far as may be necessary, this Article does not , however , confer on the
Community Institutions the power to adopt mandatory provisions on this
subject ; whereas a thorough examination .which has -been undertaken with the
Member States has nevertheless brought to light, the necessity to determine ,
( 1 ) O.J. No . L. 7-3 of . 27.3.1972 , p . 14           • •/ • • •
 ---pagebreak--- in certain respects , the measures by mandatory Community Acts indispensible
for the final formulation of a customs legislation ensuring uniform applica­
tion of the Common Customs- Tariff t and various charges laid down under the
Common Agricultural Policyj
Whereas for this purpose the Council has already adopted , inter alia , the
Directive of 30 July 1968 , on the harmonisation of the provisions laid down
by lav;, regulation or administrative action relating to : l ) customs treat­
ment of goods entering the customs territory of the Community, 2 ) temporary
storage of such goods ( 2 ), hereinafter referred to as the "Directive relating
to customs treatment of goods", as well as the Directive of 4 March 1969 »
on the harmonisation of provisions laid down by law , regulation or adminis­
trative action for deferred payment of customs duties , charges having equiva­
lent effect and agricultural levies (3 )» hereinafter referred to as the
"Directive relating to deferred payment " ;
Whereas the release for free circulation , within the meaning of Article 10 ( l )
of the Treaty> of goods imported from a third country into a Member State ,
has effects throughout the Community; whereas in oonsequence this assumes a spe<
cifically Community character and , in this rospect , differs from the release
for home use of these same goods which requires moreover the implementation
of different national provisions , particularly of a fiscal nature , and can
only take place in the Lember State where such goods are effectively consumed ;
Whereas the provisions laid down by law , regulation or administrative action
of Member States determine the rules of procedure which , in most cases , are
devised exclusively for the release of goods for home use ; whereas , as a
result } the release 'for free circulation of such goods can for the most
part take place only in isolated cases , with regard notably to their sub-
sequeiit release for home use in another Member State ;
(2 ) O.J. No . L. 194 of 6.8.1968 , p. 13 . (Directive 68/312/SEC )
(3 ) O.J. No . L. 58 of 8 . 3.1969 » P « 14 (Directive 69/73/UEC )
 ---pagebreak--- Whereas these provisions moreover show important disparities the effoct of
which is the implementation in differing conditions , not only of Common
Customs Tariff duties , taxes h?wing equivalent effect , agricultural levies
 or other charges laid down under the Common Agricultural Policy , "but also
 of other Community measures on which the release of good3 for free circulation
may be conditional ; whereas the distortions of treatment which result for
Community importers , depending on the Member State where the customs clearance
formalities take place , may lead to deflection of trade and artificial move­
ment activities ;
Whereas these provisions have a direct bearing on the setting up and operation
of a Common Market ;
Whereas j taking into account the extent of the achievement of the Customs
Union , it is necessary to. fix corrmon rules of procedure for the release of
goods for free circulation# at least in the form of & Directive ; whereas
the same rules may also be followed for the release for home use of these
same goods in the Kember State of importation .
Whereas these common rules must ensure the correct application of custom's
duties , taxes having equivalent effect , agricultural levies and other charges
laid dovm under the Common Agricultural Policy , as well as other Community
provisions on which the release of goods for free circulation may be condi~
tional ; whereas they must in any case be free of all superfluous formality;
whereas they must moreover be sufficiently flexible to be adaptable to diffe­
ring circumstances and to take into account the progress of administration
technique , particularly with regard to informatics ;
 ---pagebreak--- Whereas it is important to ensure uniform implementation of these coroion
rules and to provide for this purpose a Community procedure which will allow
measures of implementation to be adopted for it within the appropriate period
of time ; whereas it is necessary to have recourse to the General Customs
Procedure Committee set up under Council Regulation (EEC ) NO ...*
of ........... on the importation free of Common Customs Tariff duties of
educational , scientific and cultural materials ( 4 ) t in order to arrange
close and effective collaboration "between the Member States and the Commission
in this sphere ,
HAS ADOPTED THIS DIRECTIVE 1
                                   Article 1
            Without prejudice to the application of any special provisions which
may be adopted under specific Corrmunity legislation , this Directive prescribes
the rules which must be incorporated in the provisions laid down by law ,
regulation or administrative action in Member States , in respect of the
release for free circulation within the meaning of Article 10 ( l ) of the Treaty
establishing the EEC , of goods which :
            – have been produced to customs and which may be placed tinder
               temporary storage procedure , in accordance with the conditions
               laid down in the Directive relating to customs treatment of goods ,
            or
            - have previously been placed under another customs procedure .
( 4 ) Doc . (COM )
 ---pagebreak---                                     - 5 -
                                   Title I
                             General Procedure
                                  Article 2
            Release for free circulation of goods specified in Article 1
shall be conditional upon an entry (referred to hereinafter as " entry") for
release for free circulation being presented at a customs office .
                                  Article 3
            Entry may be made by any natural or legal person resident in the Communis
able to produce to the customs authority the goods as well as all the docu­
ments which are required to be produced before this entry may be accepted .
            The natural or legal person who makes entry shall be hereinafter
referred to as " the declarant ".
                                  Article 4
1.          The entry shall be in writing and signed by the declarant .
            It shall contain information necessary for the identification of
the goods and for the application of customs duties , >taxes having equivalent
effect f agricultural levies and other charges laid down under the Common
Agricultural Policy , as well as all other Community provision? which must        v
be complied with before the goods in question may be released for free cir­
culation .
                                                         # /• • •
 ---pagebreak--- 2.        There shall accompany the entry all documents which it is necessary
to produce for the correct application of customs duties , charges having
equivalent effect and agricultural' levies and other charges laid down under
the Common Agricultural Policy , as well as such other Community provisions
which must be complied with before the goods in question may be released
for free circulation .
3*        Exceptionally , the customs authority may fix a time limit , either
for the completion of an entry which does not contain certain of the infor­
mation referred to in paragraph 1 second sub-paragraph , or else for the
production of one or several of the documents referred to in paragraph 2 .
In this case , the release from customs control for free circulation of the
goods referred to in Article 13 , must be conditional on security being given .
          Information necessary for the identification of the goods to which
it refers must in any case appear in the entry*
                                  Article 5
          The person entitled to make entry, by virtue of the provisions
of Article 3 , and who cannot furnish all the details necessary for this
       j
purpose , shall be permitted , under conditions determined by the customs
authority , to examine the goods beforehand and to take samples .
 ---pagebreak---                                      Article 6
1.        The entry' may "be presented at any customs office m the Community
which is competent' for tho release for free circulation of the goods "io which
the entry relates .                                                      ''
2.        Where the provisions of the Additional Note 3 of Section XVI of the
Common Customs Tariff apply f an entry must be presented for each part of a
machine sent in split consignments .       -      - '                       • .•«
3.   "    The customs authority may allow the entry to be presented before the
declarant is in a position to produce the goods to it . This -authorisation
must however carry' a time limit determined by the circumstances . 1
                                     Article 7
          Subject to the provisions of Article 4 (3 ) f irregular entries and
those not accompanied by the documents which are required to be produced ",
shall not be acceptable .
          Entries are likewise not acceptable which aire presented at a customs
office which is not competent for the release for free circulation of goods
to which the entry relates or which concerns goods not in conformity with the
Consnunity provisions which must be complied with before their being released
for free circulation .                                         ... .
                                     Article 8                       ■
1.        Entries considered to be in order by the customs authority shall be
accepted by it immediately in accordance with the procedures laid down in
each Member State .
 ---pagebreak---           However f where , in application of Article 6 ( 3 ), an entry has been
presented "before the goods to which it relates have arrived at the customs
office or at another place designated "by the customs authority } such- an
entry may only "be accepted immediately after this arrival and in so far as
the formalities mentioned in Article 3 of the Directive concerning customs
treatment have been fulfilled ,
2m        The date of acceptance : of- the entry must be noted on that document
so that it constitutes the operative date for the application of customs
duties ? taxes having equivalent effect and agricultural levies and other
charges laid down under the Common Agricultural Policy , as well as of all
Community provisions which must be complied with prior to the goods in
question being released for free circulation .
                                   Article 9
1»        Entries accepted under the conditions referred to in Article 8 may
be amended by the declarant as regards one or several items of information
referred to in Article 4 (l )» However, these amendments may only be authorised
provided that the goods have not been released for free circulation by the
customs authority and that no infraction on the part of the declarant has
then  been found .- ;
   i          -                  "                                       '
          The customs authority may allow the amendments referred to in the
previous sub-paragraph to be effected by means of presenting a new entry
intended to replace the original entry. The date of acceptance of this new
entry shall be that of the acceptance of the original entry.
 ---pagebreak--- 2.        Where the declarant considers it necessary , the customs authority
may also permit him , subject to the same conditions as those referred to in
paragraph 1 , first sub-paragraph * second sentence , to withdraw an entry or
to replace it by an entry for another customs procedure .
                                  Article 10
1.        The customs authority shall , where it deems it necessary , examine
all or part of the entered goods .
2»        The goods shall be examined in the places designated for that
I-urpose and during, the hours when the customs offices are open.
          However , the customs authority may permit , at the request of the
declarant and at his expense , examination of goods at places and at times
other than those specified above .
5.        Transport of goods to places for the purpose of examination , unpackin
repacking and all other operations necessitated by the examination shall be
undertaken by the declarant or on his authority . He will in all events bear
the charges .
                                                                »
4.        Goods taken to places for the purpose of examination shall not be
handled in any way whatsoever "iJitliout permission from the customs authority .
5.        The examination of goods shall take place in the presence of the
declarant or of a person acting on his behalf . In cases where examination
cannot take place , within the time limit prescribed by the customs authority ,
on account of the absence of the declarant or of his representative , the
conditions under which examination may nevertheless take place shall be
determined by the Member States .
 ---pagebreak---                                    - 10 -
6.       The customs authority may, at the time of examination of goods,''
take samples for the purpose of analysis or for detailed examination.
         The costs arising from analysis or detailed examination shell be
borne by the administrative authority.
                                 Article 11
1.       Customs duties , taxes having equivalent effect and agricultural
levies and other charges laid down under the Common Agricultural Policy , as
well as other Community measures laid down in respect of goods entered for
free circulation , shall be applied on the basis of the results of the exami­
nation undertaken by the competent authorities in respect of the information
contained in the entry and the accompanying documents , as well as of examination
which may be made of the goods .
         Vihen examination is made of only part of the goods , the results of
this examination shall cover the whole of the goods which are the subject
of the entry .
         However , in cases of dispute on the part of the declarant concerning
the results of the partial examination , the declarant may request that the
whole of the goods which are the subject of the entry should be examined .
2.       The provisions of paragraph 1 , first sub-paragraph shall net preclude
possible amendment of the taxation justified by the results of oontrols carried
out subsequently by the customs autliority .
                                                    • 9 * /9 • •
 ---pagebreak---                                     Article 12
1,        Without prejudice to special rules applicable under general or
specific Community legislation , and subject to the, provisions of paragraphs 2
to 4 , customs duties , taxes having equivalent effect and agricultural levies
and other charges laid down under the Common- Agricultural Policy , shall be
imposod in accordance with the rates and amounts in force at the date of
acceptance of the entry. The same date shall be the operative date for deter­
mining other elements of taxation as well as for the application of other
Community provisions which must be compled with before, the release of goods
for free circulation .
2.        VJhere customs duties , taxes having equivalent effect , agricultural
levies or other charges laid down under the Common Agricultural Policy ,
applicable to goods , are reduced after the date o,f acceptance of the entry
but before the release of such goods for free circulation has been allowed
by the customs authority , tho declarant shall have the right to claim the
application of the most favorable rate or amount .
          However , these provisions shall not be applicable :
                                                                  *
          a ) where the customs authority has been unable to release the goods
for free circulation for reasons solely attributable to, the declarant ;
          b ) where goods are subject to agricultural levies which are advance
fixed .
 ---pagebreak--- 3.         Where goods imported from a third -country are transported under
Community transit procedure from the customs office of arrival in the Community
to another customs office where they are entered for free circulation, the
Customs duties , taxes having equivalent effect or agricultural levies or
other charges 'laid down under the Common Agricultural Pdlicy applicable to
these goods .shall be thcise in force at the date when the customs Community
transit document was presented , (external prooedure ), provided that :
           a ) the declarant can show that the benefit of the provisions of this -
paragraph had been requested on this same data at the customs office of depar­
ture ,
           b ) the appropriate documents , which are required to be presented :
a3 a condition of release' of the goods in question for free circulation , were
currently valid '-at that date .
           The same provisions are applicable where goods are transported to
an inland customs office of the Community in conformity with Article 3 or
Article 7 (l ) of Regulation (EEC ) N° 542/69 of 18 March 1969 relating to
Community transit- ( l ), the date when the goods are taken into customs control
by the customs office of arrival in the Community replacing the date of the
presentation of the customs Community transit document referred to in the
previous sub–paragraph.
           Where recourse' is made to'the provisions of this paragraph , release
of goods for free circulation must take place when they arrive at the customs
office of arrival or at places designated by the customs authority,
4.         The provisions of this article shall be applicable when release for
free circulation is allowed for each component of machines which are sent in
split consignments , with, the application of customs duties laid down in respect
of assembled machines , in conformity with the provisions of Additional Note 3
of Section XVI of the Common Customs Tariff .
( l ) O.J. No . L. 77 of 29 March 1969 . p. 1
 ---pagebreak---                                    Article 13
          The customs authority may only release goods for free circulation
when customs duties 7 taxes having ecf..u. Silent effeot or agricultural levies
or other cha^\?;ea laid     ur>d-?r the Corcr»sn Agricultural Policy which are
applicable to them have be6n paid or Tiaranteed , or aro the subject of
deferred payment , under conditions laid down in the Directive relating to
deferred payment.'
                                   Title II
                            Special Procedures
                                   Article 14
          Save as otherwise provided in Articles 15 to 19 , the provisions
of Title 1 shall apply to the special procedures laid down in these Articles#
                                   Article 15
         Without prejudice to the application of the special provisions laid
down with regard to consignments "by letter post and parcel post , the Member
States may make provisions for goods imported for non-commercial purposes ,
as well as goods of small value , in particular those contained in the personal
baggage of travellers , to be the subject of an oral declaration , or a tacit
declaration .
         By way of derogation from the provisions of Article 3 f the declarant
authorised to make oral declaration shall not be required to be resident in
the Community .
 ---pagebreak---                                    - 14 -
1.      The customs authority may authorise the declarant to furnish , or
insert at a later date f certain information as part of the entry in the form
of supplementary entries which may be of a general , periodic of recapitulative
character#
2.      Statements made in supplementary entries , together with statements
made in entries in respect of which they refer , shall respectively be deemed
to constitute a single indivisible instrument taking effect at the date when
the corresponding initial entry was accepted .
                                 Article 17
                                    i
1.      Provided that similar facilities are granted to it concerning release
for home use of goods which it imports from third countries , any business
undertaking may be authorised by the customs authority to carry or have carried
such goods to its premises , or to other places designated as such , in order
to be able to make use of them without their having been produced to the customs
authority at the time of their arrival at destination and before the entry
relating to them has been presented .
        The provisions of this paragraph apply to goods imported directly from
third countries as well as to goods coming from a free zone , or which have
been placed under customs arrangements including suspended customs duties ,
taxes having equivalent effect , agricultural levies and other charges laid
down under the Common Agricultural Policy.
2#      The goods must be entered in the records of the undertaking at the
time of their arrival at destination .
 ---pagebreak---                                    - 15 -
3.       The entry relating to goods imported tinder the conditions set out
in this Article must be presented at the customs office designated for this
purpose within the tine limit fixed by the customs authority*
         For the purposes of the application of the provisions of Article 12 (l ),
the date of entry of the goods in the stock records of the undertaking shall '
be used in place of the date of acceptance of the entry relating to these
goods .
4.       In so far as the provisions of paragraph 3 (2 ) are not affected , the
customs authority may allow the goods to be the subject of regularising, general
or periodic entries , without prejudice , as the case may be , to the application
of the provisions of Article 19 »
5.       The authorisation referred to in paragraph 1 shall be granted subject
to conditions fixed by the customs authority. In particular , the latter may
require immediate notification , in the manner in which they lay down , of all
arrivals of goods at destination.
         The authorisation may be restricted to certain goods particularly
specified by the customs authority. It shall be essentially revocable .
                                                                *
6.       The implementation of the provisions of this Article shall in no
way preclude the exercise by the customs authority of any controls "which it
considers necessary in order to ensure that the operations are regular. -
                                  Article 18
         Persons benefiting under the provisions of Articles 16 and 17 must •
give an undertaking to the customs authority to comply with the resulting
special obligations . The customs authority may for this purpose require a
guarantee , the nature and amount of which they shall determine .
 ---pagebreak---                                        - 16 -
                                      Article 19                          .■
1.         The entry in writing prescribed in Article 4 may be replaced by the
declarant sending to the customs office designated, for this- purpose , codified
data , or data raa.de out in any form fixed by the customs authority , corresponding
to the information required for entries in writing , which is intended for use
by computer .
2.         The customs authority shall determine the circumstances in which
this .data may be sent .
                              "  '    Title III
                                   Final Provisions
                                      Artide 20
1.         Without prejudice to the application of the provisions which might
be adopted in Community Regulations concerning indirect taxes and counter­
vailing measures referred to in Article 99 of the EEC Treaty , the provisions
laid down by law , regulation or administrative practice of Member States
may proscribe that the procedures provided for in. this Directive may equally
be used for the application of national measures which are' required to be
complied with before goods entered for free circulation are released for
home use .
2.         The competent national authorities shall take all measures necessary
to ensure free movement within the Community of goods released for free circu­
lation .
           To this end, goods which are in free circulation may be placed under
a customs procedure ensuring observance of the national measures which are
required to be complied with before goods are released for home use . Where
they are intended to be transported immediately to a destination in another
Member State , they shall be placed under a customs procedure which wj.ll
ensure free movement within the Community.
                                                            • • •/ • • •
 ---pagebreak---                                      Article 21
           The provisions necessary for the implementation of Articles 4j 5i
6 , 7f 9 , 10 , 12 , 17 , 18 and 19 of this Directive shall "be adopted in accor­
dance with the procedure prescribed in Article 8 of Regulation (EEC ) NO ..*«.«
                                     Article 22
1*         The Member States shall bring into force the measures necessary to
comply with this Directive not later than ........
2.         Each Member State shall inform the Commission of the provisions which
it makes for the application of this Directive .
           The Commission shall communicate this information to the other Member
States .
                                     Article 23
           This Directive is addressed to the Member States .
                                           Done at
                                           By the Council
                                           The President ,