Proposal for a Council Regulation (EC) amending Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff and autonomously suspending collection of Common Customs Tariff duties in respect of certain information technology products
COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 03. 09. 1997 COM(97) 438 final 97/0230 (ACC) Proposal for a COUNCIL REGULATION (EC) amending Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff and autonomously suspending collection of Common Customs Tariff duties in respect of certain information technology products (presented by the Commission) EXPLANATORY MEMORANDUM 1. Following the Ministerial Declaration on trade in jnformation technology products adopted in Singapore on 13 December, Council Decision No 97/359/EC 1 was adopted with the aim of binding customs duties on the products concerned - including semiconductors and various devices for manufacturing and testing them -and phasing them out by 1 January 2000. 2. The Singapore Information Technology Agreement (ITA) encourages parties to eliminate duties on an autonomous basis before that deadline. 3. The present proposal for a regulation is supplementary to the Commission Regulation implementing the Council Decision, providing for the autonomous elimination or reduction of customs duties on a number of products covered by the ITA and some related products not initially covered but of major significance to EU businesses. The proposed measures have been endorsed by the EU industries concerned and approved by the Customs Code Committee (Tariff and t Statistical Nomenclature Section). 4. It is accordingly proposed that the necessary amendments be made to Council Regulation (EEC) No 2658/87. ^ J N oL 155. 12. 6. 1997. COUNCIL REGULATION (EC) No. /. of: amending Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff and autonomously suspending collection of CommonXustoms Tariff duties in respect of certain information technology products THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 113 thereof, Having regard to the proposal from the Commission, Whereas Council Regulation (EEC) No 2658/87 of 23. July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff! established a nomenclature of goods, hereinafter referred to as the "Combined Nomenclature", Whereas Council Decision No 97/359/EC- provides for the binding and elimination by 1 January 2000 of customs duties on certain information technology products; whereas the annexes to the Singapore Ministerial Declaration of 13 December 1996 on trade in information technology products encourage parties to eliminate customs duties autonomously before the deadline; whereas it is desirable on that basis to suspend or reduce further customs duties on a number of products, including some semiconductors, covered by the Council Decision; ' O J N O L 2 5 6. 7. 9. 19S7. 2OJ N oL 155, 12. 6. 1997. Whereas Council Decision 94/800/EC of 22 December 1994 concerning the conclusion on behalf of the European Community, as regards matters within its competence, of the agreements reached in the Uruguay Round multilateral negotiations (1986-1994)3 has resulted in exemption from customs duties for certain apparatus used in the manufacture and testing of semiconductors; whereas certain parts intended to be incorporated into such apparatus remain subject to the customs duties for the headings under which they fall; whereas the exemption does not apply to certain other apparatus, and parts thereof, for the manufacture and testing of semiconductors; whereas the exemption should be extended to the said apparatus and parts; Whereas Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code,4 as last amended by Regulation (EC) No 82/97 of the European Parliament and of the Council,-*> and in particular Articles 21, 82, 88 and 90 thereof, and Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code,^ as last amended by Commission Regulation (EC) No 89/97,7 ancj jn particular Articles 291 at sec/, thereof, lay down the conditions on which certain goods will be admitted with favourable tariff treatment by reason of their end-use; whereas it is appropriate to use those provisions for certain apparatus; Whereas new subheadings should be inserted in the Combined Nomenclature for the products in question, coupled where necessary with end-use provisions; whereas the said r Nomenclature should be amended accordingly, 3 OJ No L 336, 23. 12. 1994. 4O J N o L 3 0 2. 19. 10. 1992. 5O J N oL 17. 21. 1. 1997. 6O J N o L 2 5 3. 11. 10. 1993. 7O J N oL 17. 21. 1. 1997. HAS ADOPTED THIS REGULATION: Article 1 1. Annex I, second part, of the Combined Nomenclature annexed to Council Regulation (EEC) No. 2658/87 is modified in accordance with Annex I of this regulation. 2. The changes to the subheadings of the Combined Nomenclature, laid down by the present regulation, apply as TARIC subheadings until their insertion into the Combined Nomenclature in accordance with the provisions of Article. 12 of Regulation (EEC) No. 2658/87. Article 2 The autonomous rates applicable to the products listed in Annex II of the present regulation are to be progressively reduced according to the timetable stated in this annex. Article 3 For CN codes 8541 10 10 to 8542 90 00, in column 3- of Annex I, second part, of Regulation (EEC) No. 2658/87, the reference to the note at the bottom of the page (z) is inserted after the autonomous duty rate. The text of the note (z) will read as follows: "(z): Autonomous suspension for an indefinite period. ". Article 4 This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Communities. Article 1 and 2 shall apply from [1 October 1997] Article 3 shall apply from 1 January 1998. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, For the Commission ANNEXI Rate of duty autonomous 3~ conventional 4 Suppleme- ntaiy Unit 5 21 (z) 3 - ' CNCODE DESCRIPTION 1 2 7020 00 7020 00 05 (a) Other articles of glass : - Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semiconductor materials (unchanged) (a) (z) Taric Code : 7020 00 10 10 Autonomous suspension for an indefinite period. 8414 10 8414 10 10 8414 10 20 (a) 8414 10 30 8414 10 50 8414 10 80 (b) - Vacuum pumps : - - (unchanged) - - For use in semiconductor production (y) 12 (z) 2. 8 - - - Other : - (unchanged) (unchanged (unchanged) -(unchanged) (a) (b) (y) (z) Taric Code: 8414 10 30 10, 8414 10 50 10, 8414 10 90 10 Taric Code: 8414 10 30 90, 8414 10 50 90, 8414 10 90 90 Entry under this subheading is subject to conditions laid down in the relevant Community provisions Autonomous suspension for an indefinite period. 8419 89 25 8419 89 27 (a) 8419 89 30 8419 89 98 — (unchanged) — Apparatus for chemical vapour deposition on LCD 14 (z) 3. 1 - substrates (unchanged) — - - Other 14 3. 1 (a) Taric code : 8419 89 95 20 (z) Autonomous suspension for an indefinite period 8419 90 8419 90 10 8419 90 20 8419 90 30 (a) 8419 90 50 (f) 8419 90 80 -Parts: (unchanged) (unchanged) - - Of appàrams of subheading 8419 89 15, 8419 89 20 or 84198925 14 (z) 2 --'Ofapparatus of subheading 8419 89 27 14 (z) 2. 7 (unchanged (a) (f) (z) Taric Code : 8419 90 95 10 Taric code: 8419 90 95 20 Autonomous suspension for an indefinite period. 842119 8421 19 10 8421 19 91 Other: - (unchanged) - (unchanged) - -(unchanged) ' - - Centrifuges of a kind used in the manufacture of semiconductor wafers : (unchanged) - - - Other -Other: - Spinners for coating photographic emulsions on LCD substrates • - - Other - Parts: - - Of centrifiiges, including centrifugal dryers : - - - Ofapparatus of subheading 8421 19 93 or 8421 19 95 - Ofapparatus of subheading 8421 19 96 ---Other (unchanged) 4 Taric Code: 8421 19 98 10 Taric Code: 8421 19 98 20 Taric Code: 8421 19 98 90 Taric Code: 8421 91 00 10 Taric Code 84219100 20 Taric Code 84219100 90 Autonomous suspension for an indefinite period. 8421 19 93 8421 19 95 (a) 8421 19 96 (b) 8421 19 97 (c) 8421 91 842191 10 (d) 8421 91 30 (e) 8421 91 90 (f) 842199 00 00 (b) (c) (d) (e) (D (z) 13 (z) 1. 1 13 (z) 13 13 (z) 13 (z) 13 1. 5 1. 5 1. 9 2. 5 2. 5 10 8424 89 8424 89 20 8424 89 30 (a) --Other: (unchanged) - - - Deflash machines for cleaning the metal leads of semiconductor packages prior to the electroplating process (unchanged). 8424 90 8424 90 10 (b) 8424 90 30 (*) 8424 90 90 -Parts: - - Of appliances of subheading 8424 89 20 *- Of appliances of subheading 8424 89 30 (unchanged) (a) (b) (f) (z) Taric Code : 8424 89 80 10 Taric Code: 8424 90 00 91 Taric Code: 8424 90 00 92 Autonomous suspension for an indefinite period 12 (z) 2. 1 12 (z) 12 (z) 2. 1 2. 8 - 11 843139 843139 20 (a) - - Other: (unchanged) — For machines of subheading 8428 39 93 (unchanged) (à) (z) Taric Code: 8431 39 90 91 Autonomous suspension for an indefinite period. 8443 59 8443 59 20 - - (unchanged) (unchanged - - - Other: 1. 4 (z) 1. 2 - 8443 59 40 (a) 8443 59 70 (b) (a) (b) (y) (z) 8443 90 8443 90 05 (a) 8443 90 10 (c) 8443 90 80 (d) (a) (y) (c) (d) (z) For use in the production of semiconductors (y) Other H(z). 11 2. 2 2. 2 p/st p/st Taric Code: 8443 59 80 10 Taric Code: 8443 59 80 90 Entry under this subheading is subject to conditions laid down in the relevant Community provisions Autonomous suspension for an indefinite period. - Parts : - - For use in the production of semiconductors (y) 11 (z) 2. 2 - - Other: - - - Of cast iron or cast steel - - - Other 11 11 2. 2 2. 2 p/st p/st Taric Code : 8443 90 10 10, 8443 90 90 10 Entry under this subheading is subject to conditions laid down in the relevant Community provisions. Taric code : 8443 90 10 90 Taric code : 8443 90 90 90 Autonomous suspension for an indefinite period. 12 8456 10 8456 10 10 (a) - Operated by laser or other light or photon beam processes : - - Of a kind used in the manufacture of semiconductor wafers or devices (unchanged) > 15 (z) 3. 5 p/st (a) (z) Taric Code : 8456 10 00 10 Autonomous suspension for an indefinite period. 8456 99 8456 99 10 8456 99 30 8456 99 50 (a) 8456 99 80 (b) - (unchanged) - - (unchanged) - - (unchanged) - - Apparatus for dry-etching patterns on LCD substrates - - Other (a) (b) (z) Taric Code : 8456 99 90 10 Taric code 8456 99 90 90 Autonomous suspension for an indefinite period. 15 (z) 15 3. 9 3. 9 - - Bending, folding, straightening or flattening machines (including presses): 8462 21 8462 21 05 (a) - - Numerically controlled: - Of a kind used in the manufacture of semiconductor devices (unchanged) 8(z) 2. 4 - 8462 29 8462 29 05 (c) - - Other. " - Of a kind used in the manufacture of semiconductor devices (unchanged) 8(2) 1. 3 (ai (c) (z) Taric Code: 8462 21 90 10 Taric Code : 8462 29 99 10, 8462 29 91 10 Autonomous suspension for an indefinite period. 13 8466 91 8466 9115 (a) - - For machines of heading No 8464: — For machines of subheading 8464 10 10, 8464 90 10 (unchanged) 8464 20 05 or 8(z) 1. 4 8466 93 8466 93 15 (c) 8466 93 17 (0 8466 94 8466 94 10 (e) --For machines of heading Nos 8456 to 8461: — For machines and apparatus of subheading 8456 10 10, 8456 91 00, 8456 99 10 or 8456 99 30 - - For apparatus of subheading 8456 99 50 8(z) 1. 4 12 (z) 1. 9 ---Other: (unchanged) --For machines of heading No 8462 or 8463: - - - For machines of subheading 8462 21 05 or 8462 29 05 8(z) 1. 4 (unchanged) (a) (c) (e) 00 (z) Taric Code : 8466 91 20 10 , 8466 91 80 10 Taric Code : 8466 93 20 10, 8466 93 80 10 Taric Code : 8466 94 00 10 Taric Code : 8466 93 20 20, 8466 93 80 20 Autonomous suspension for an indefinite period. 8477 10 8477 10 10 (a) 8477 59 8477 59 05 (c) 8477 90 8477 90 05 (e) - Injection-moulding machines : - - Encapsulation equipment for assembly of semiconductor 15 (z) 2. 1 devices (unchanged) -- Other: - Encapsulation equipment for assembly of semiconductor 15 (z) 2. 1 devices (unchanged) - Parts: - - For machines of subheadings 8477 10 10 and 8477 59 05 15 (z) 2. 1 (unchanged) (a) (c) (e) (z) Taric Code : 8477 10 00 10 Taric Codes : 8477 59 10 10 , 8477 59 90 10 Taric Codes : 8477 90 10 10 , 8477 90 90 10 Autonomous suspension for an indefinite period. 14 8479 89 --Other: (unchanged) 8479 89 76 (a) 8479 89 77 (b) 8479 89 79 (c) Apparatus for wet etching, developing, stripping or cleaning liquid crystal display substrates 15 (z) - - - - Die attach apparatus and tape automated bonders 15 (z) for assembly of semiconductors devices Encapsulation equipment for assembly of semiconductor devices (unchanged) 15 (z) 2. 1 2. 1 2. 1 8479 90 8479 90 50 (e) -Parts: (unchanged) - - Other: - - -Of machines of subheading 8479 89 65, 8479 89 70, 8479 89 75, 8479 89 76, 8479 89 77 or 8479 89 79 (unchanged) (a) • ( c) (e) (z) Taric Code : 8479 89 95 10 Taric Code : 8479 89 95 30 Taric Code : 8479 90 92 10, 8479 90 98 10 Autonomous suspension for an indefinite period. 15 (z) 2. 1 8480 71 8480 71 10 (a) - - Injection or compression types : — Of a kind used in the manufacture of semiconductor 13 (z) 1. 9 -. devices (unchanged) (a) (z) Taric Code: 8480 71 00 10 Autonomous suspension for an indefinite period. 8514 10 8514 10 05 (a). 8514 20 8514 20 05 (c) 8514 90 8514 90 20 (e) - Resistance heated furnaces and ovens: - - For the manufacture of semiconductor devices on 14 (z) 2. 3 semiconductor wafers (unchanged) - Induction or dielectric furnaces and ovens: - - For the manufacture of semiconductor devices on 14 (z) 2. 3 semiconductor wafers (unchanged) - Parts : - - Of machines of subheading 8514 10 05, 8514 20 05, 8514 14 (z) 2. 3 30 11 or 8514 30 91 (unchanged) (a) (c) (e) (z) Taric Code : 8514 10 90 10 Taric Code: 8514 20 90 10 Taric Code: 8514 90 00 10 Autonomous suspension for an indefinite period. 15 8515 80 8515 80 05 (a) 8515 90 8515 90 10 (b) - Other machines and apparatus: - - Wire bonders of a kind used for the manufacture of 15 (z) 2. 8 - semiconductor devices (unchanged) -Parts: - - For machines of subheading 8515 80 05 15 (z) 2. 8 (unchanged) (a) (b) (z) TaricCode:8515 80 99 10 Taric Code: 8515 90 00 10 Autonomous suspension for an indefinite period. 8538 90 8538 90 11 Ca) 8538 90 19 (b) 8538 9091 (c) 8538 90 99 (d) (unchanged). — For wafer probers of subheading 8536 90 20 : — Electronic assemblies — Other — Other : — Electronic assemblies — Other (a) (b) (c) (d) (z) Taric Code : 8538 90 10 91 Taric Code : 8538 90 90 92 Taric Code : 8538 90 10 99 Taric Code : 8538 90 90 99 Autonomous suspension for an indefinite period. - 16(z) 16(z) 16 16 3. 8 2. 9 3. 8 2. 9 16 8543 30 8543 30 30 (a) - Machines and apparatus for electroplating, electrolysis or electrophoresis: (unchanged) --Apparatus for wet etching, developing, stripping or cleaning liquid crystal display substrates 13 (z) 3. 8 - (unchanged) (a) (z) Taric code: 8543 30 90 10 Autonomous suspension for an indefinite period. 8543 89 8543 89 10 to 8543 89 59 8543 89 70 8543 89 72 (e) 8543 89 73 (f) 85 43 89 75 (g) 8543 89 79 8543 89 95 - Other machines and apparatus : - - Other: (unchanged) Apparatus for physical deposition on semiconductor wafers : (unchanged) Other • <• 13 (z) - - - - Encapsulation equipment for assembly of semiconductor •13 (z) devices Apparatus for physical deposition by sputtering on LCD substrates 13 (z) 3. 8 3. 8 5 (unchanged) (unchanged) (e) (0 (g) (z) Taric code: 8543 89 90 80 Taric code: 8543 89 90 85 Taric code: 8543 90 90 90 Autonomous suspension for an indefinite period. 17 8543 90 8543 90 10 8543 90 20 8543 90 30 00' 8543 90 40 (m) 8543 90 80 - (unchanged ^-(unchanged) - - (unchanged - - Ofapparatus of subheading 8543 11 00, 8543 30 10, 8543 30 30, 8543 89 70, 8543 89 72 or 8543 89 73 - - Of apparatus of subheading 8543 89 75 - - Other (k) (m) (z) Taric code : 8543 90 90 70 Taric code : 8543 90 90 75 Autonomous suspension for an indefinite period. 9006 99 9006 99 10 (a) --Other: - - - Ofapparatus of subheading 9006 10 10 (unchanged) (a) (z) Taric code: 9006 99 00 20 Autonomous suspension for an indefinite period. 13 (z) 3. 8 - 13 (z) 13 5 5 16 (z) 3 - 9010 50 9010 50 10 (a) 9010 90 9010 90 10 (c) - Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes : - - Apparatus for the projection or drawing of circuit patterns on sensitized flat panel display substrates (unchanged) 15 (z) 2. 7 - Parts and accessories : - - Ofapparatus of subheading 9010 41 00, 9010 42 00, 15 (z) 2. 7 9010 49 00 or 9010 50 10 (unchanged) (a) (Ç) (z) Taric code: 9010 50 00 10 Taric code: 9010 90 00 91 Autonomous suspension for an indefinite period. 18 9011 9011 10 9011 10 10 (a) Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection: - Stereoscopic microscopes : • - Fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles (unchanged 901120 901120 10 (c) - Other microscopes, for photomicrography, cinephotomicrography or microprojection : - - Photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles (unchanged) 9011 90 901190 10 (e) - Parts and accessories : - - Ofapparatus of subheading 9011 10 10 or 9011 20 10 (unchanged) 9012 9012 10 Microscopes other than optical microscopes; diffraction apparatus: - Microscopes other than optical microscopes and diffraction apparatus : 9012 10 10 (g) - - Electron microscopes, fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles (unchanged) 0 0 0 0 0 0 6 p/st p/st 6 6 15 (z) 3. 4 -. 9012 90 9012 90 10 (ij) - Parts and accessories : - - Ofapparatus of subheading 9012 10 10 15 (z) 3. 4 (unchanged) (a) (c) (e) (g) (ij) (z) Taric code: 9011 10 00 10 Taric code: 9011 20 00 10 Taric code: 9011 90 00 10 Taric code: 9012 10 00 10 Taric code: 9012 90 00 10 Autonomous suspension for an indefinite period. 19 9017 90 9017 90 10 (d) - Parts and accessories : - - For apparatus of subheading 9017 20 31 (unchanged (d) (z) Taric code: 9017 90 00 91 Autonomous suspension for an indefinite period. 16 (z) 2. 8 - 9027 80 9027 80 11 9027 80 15 9027 80 16 (a) 9027 80 17 (b) - (unchanged) - - (unchanged) : (unchanged) (unchanged) • • ' - Apparatus for performing measurements of the physical properties of LCD substrates or associated insulating or conducting layers during the LCD production process - - - Other - - Other : 9027 80 91 (unchanged) 9027 80 95 - (unchanged) 16. (zj 3,3 16 3. 3 9027 80 96 (c) 9027 80 97 (d) (a) (b) (c) (d) (z) — Apparatus for performing measurements of the physical properties of LCD substrates or associated insulating or conducting layers'during the LCD production process - - - Other 16 (z) 16 3 3 » Taric code: 9027 80 18 10 Taric code: 9027 80 18 90 Taric code: 9027 80 98 10 Taric code: 9027 80 98 90 Autonomous suspension for an indefinite period. 20 16 (z) 3. 3 • » 16 (z) 3. 4 - - 9027 90 9027 90 10 9027 90 50 (a) 9027 90 80 (b) - (unchanged) --(unchanged) -- Parts and accessories: - - - Of apparatus of subheadings 9027 20 to 9027 80 (unchanged) (a) (b) (z) Taric code: 9027 90 90 10 Taric code: 9027 90 90 20 Autonomous suspension for an indefinite period. 9030 90 90 30 90 10 903090 20 (a) - (unchanged) - - (unchanged) --Other: - For apparatus of subheading 9030 82 00 (unchanged) (a) (z) Taric code: 9030 90 90 10 Autonomous suspension for an indefinite period. 9031 80 9031 80 10 - (unchanged) : - - (unchanged) --Other: — Electronic : — - For measuring or checking geometrical quantities : For inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices ------ Other 16 (z) 4. 6 16 4. 6 Taric code: 9031 80 31 10 Taric code: 9031 80 3190 Autonomous suspension for an indefinite period. 903180 32 (a) 903180 34 (b) (a) (b) (z) 21 9031 90 9031 90 10 903190 20 (c) 9031 90 30 (e) 903190 80 (d) - Parts and accessories: (unchanged) - - Other : - - - For apparatus of subheading 9031 41 00 or 9031 49 10 16 (z) - - - For apparatus of subheading 9031 80 32 16 (z) 3. 4 4. 6 (unchanged) » (c) (d) (e) (z) Taric code: 9031 90 90 91 Tariccode903190 90 99 Taric code 90319090 92 Autonomous suspension for an indefinite period. 22 Annex II CNCODE 8473 3010 8504 40 35 1J10. 11997 1. 5 1. 5 Autonomous duty rate 1. 1. 1999 Free Free 1. 1. 1998 1 1 1. 1. 2000 Free Free 23 FINANCIAL STATEMENT Budget heading involved: Chanter 12 Article 120 Title of tariff measure: Draft proposal for a Council Regulation (EC) amending Council 1. 2. Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff and autonomously suspending collection of Common Customs Tariff duties in respect of certain information technology products 3. 4. 5. Legal basis: Article 113 of the EC Treaty Objective: autonomous exemption from CCT duties for the products concerned Preventive/protective measures: the end-use of some of the products covered by the Council Regulation will be checked in accordance with Articles 291 to 304 of the Customs Code implementing provisions (Commission Regulation (EEC) No 2454/93). 6. Cost of tariff measure: This measure to some extent anticipates Council Decision No 97/359/EC (OJ L 155, 12. 6. 1997) concerning the elimination of duties on some information technology products, from 1/1/1999 in respect of semi-conductors and by the year 2000 in respect of the other range of products. The global loss of uncollected duties will be less than that expected under the above mentioned Council decision. The revenue forgone is to be calculated as the difference between the cut in duty under the Information Technology Agreement (ITA) from 1 July and the suspension here provided for. On the basis of 1996 imports, it will be : 63 M Ecus, 1997 (6 months) 162 M Ecus, 1998 - 80 M Ecus, 1999 47 M Ecus for the following years. These figures should be considered as being a maximum because it is difficult to quantify the uncollected duties, as the exemptions do not apply to all imports under the tariff headings in which the products are currently classified. The value reduction in traditional own resources shall be financed on the basis of additional recourse from PNB resources. H ISSN 0254-1475 COM(97) 438 final DOCUMENTS EN 02 17 15 11 Catalogue number : CB-CO-97-444-EN-C ISBN 92-78-23936-4 Office for Official Publications of the European Communities L-2985 Luxembourg IS