Amendment to the Proposal for a COUNCIL REGULATION (EC) setting out the cases where relief from import duties or export duties shall be granted
COMMISSION OF THE EUROPEAN COMMUNITIES -rV ^ W "A A' A A Brussels, 06. 05. 19% COM(96) 165 final 94/0140 (CNS) Amendment to the Proposal for a COUNCIL REGULATION (EC) setting out the cases where relief from import duties or export duties shall be granted (presented by the Commission pursuant to Article 189 a (2) of the EC-Treaty) EXPLANATORY MEMORANDUM Following the opinion expressed by the European Parliament during the June 1995 session on the proposal for a Regulation setting out the cases where relief from import duties or export duties shall be granted^), the Commission considers it appropriate to amend its proposal in accordance with Article 189a of the Treaty. The reasons for the changes proposed are as follows: • Points 1 and 4: It is important to combat fraud and evasion. The review will evaluate the cost of reliefs and help to ensure that the reliefs are not being abused. • Points 2. 5 and 6: These are intended to clarify the presentation of the Regulation without changing its content. On the one hand, some of the provisions of the Annex are incorporated into the body of the Regulation; and on the other hand, TARIC codes are introduced into the Annex. • Point 3: In the Single Market, persons claiming relief must be able to declare goods for free circulation at whatever external border post in the Community they wish and not have to take them under customs supervision to the Member State of final destination to be declared there. However, at the same time it is also essential to ensure a proper flow of information between the customs authorities where the goods are declared and those of the Member Slate where the goods are to be used, which will be responsible for ensuring that the terms of the relief are complied with. The amendments proposed by Parliament concerning perfumes and sparkling wines have not been taken into account. The proposed amendment concerning perfumes was not accepted because there are now no exciseable products used in the manufacture of perfumes. The proposed amendment concerning sparkling wines was not accepted because they are treated differently to still wines for excise purposes in a number of Member States and in existing Community excise law, notably Council Directive 92/83/EEC. 0) COM (94) 232 final. OJNoC 197, 19. 7. 1994, p. 1. Amendment to the Proposal for a Council Regulation (EO setting out the cases where relief from- import duties or e\pmt duties shaft be granftnl*1* The Commrssibifs proposal is amended as follows: 1. After the seventh "whereas*, a new "whereas" is inserted: "Whereas vigorous action must be taken against irregularities and fraud on the system of reliefs on the basis of the rules currently in force;" 2. Article 42 is replaced by: " 1. Collectors' pieces and works of art, not intended for sale imported by galleries, museums and other institutions approved by the customs authorities of the Member States shall be admitted free of import duties. 2. (a) (b) Holograms for laser projection, multi-media kits and materials for programmed instructions (including materials in kit form with the corresponding printed materials) which are of an educational, scientific or cultural nature as well as the educational, scientific and cultural articles listed in Annex II shall be admitted free of import duties provided: they are produced by the United Nations or any of its specialized agencies, whoever the consignee and whatever the intended use of such materials may be, or they are intended: (i) for public educational, scientific or cultural establishments or organizations or for any organization television organizations), institution or association approved by the customs authorities of the Member State to receive such articles duty-free. " (including broadcasting and (ii) 0) COM(94) 232 final. OJ No. C 197, 19. 7. 1994, p. 1. 3> 3. Article 116 is replaced by: " 1. Where relief from import duties is dependent upon the goods being put to a particular use, the customs authorities shall notify the customs authorities of the Member State where the goods are to be used so as to enable them to check that the goods are put to the stated use. 2. Those authorities shall take all the appropriate measures to ensure that these goods are not to be used for other purposes without the appropriate import duties being paid, unless such alternative use is in conformity with the conditions laid down by this Regulation. 3. The necessary provisions for implementing paragraph 1 shall be adopted under the procedure laid down in Article 249 of the Code. " A new Article 118a is inserted: "Within three years of the date of entry into force of this Regulation, the Commission shall forward to Parliament and the Council a report including an estimate of the cost of the reliefs covered by the Regulation. The report shall also include an appraisal of the control systems established by the Member States and, possibly, recommendations in this area. " Annex I is replaced by Annex I hereto. Annex II is replaced by Annex II hereto. <i ANNEX 1 Educational, scientific and cultural articles referred to in Article 41 CN code TARIC code Description 3705 3705 10 00 3705 20 00 10 10 10 10 3705 90 10 3705 90 90 4903 4911 4911 10 4911 10 10 4911 10 90 10 10 4911 10 10 4911 10 90 491110 10 4911 10 90 20 20 30 30 Photographic plates and film, exposed and developed, other than cinematograph film: Reproduction films for the production of books Microfilms of books, children's picture books and drawing or painting books, school exercise books (workbooks), crossword-puzzle books, newspapers and periodicals, printed documents or reports of a non-commercial character, and of loose illustrations, printed pages and reproduction proofs for the production of books Reproduction films for the production of books Reproduction films for the production of books Children's picture, drawing or colouring books Other printed matter, including printed pictures and photographs: Trade advertising material, commercial catalogues and the like: Catalogues of books and publications, being books and publications offered for sale by publishers or booksellers established outside the customs territory of the Community Catalogues of films, recording or other visual and auditory materials of an educational, scientific or cultural nature Posters for the promotion of tourism and tourist publications, (brochures, guidebooks, timetables, pamphlets and like publications), whether or not illustrated, including those published by private concerns, designed to encourage the public to travel outside the customs territory of the Community, including microcopies of such articles^) (!) The exemption shall not, however, apply to articles in which the advertising covers more than 25 % of the surface. In the case of publications and posters for the promotion of tourism, this percentage applies only to commercial publicity. <T 4911 10 10 4911 10 90 40 40 Bibliographical information material for distribution free of charge*1) 491199 00 Other; 491199 00 10 4911 99 00 20 4911 99 00 30 4911 99 00 9023 40 Loose illustrations, printed pages and reproduction proofs to be used for the production of books, including microcopies of such articles*1) Microcopies of books, children's picture books and drawing or painting books, school exercise books (workbooks), crossword puzzle books, newspapers and periodicals and of documents or reports of a non commercial character*1) Publications designed to. encourage the public to study outside the customs territory of the Community, including microcopies of such publications*1) Meteorological and geophysical diagrams Instruments, apparatus and models, designed for demontration purposes (for example, in education or exhibitions), unsuitable for other uses: 9023 00 80 Other: 9023 00 80 11 Maps and charts in relief of interest in scientific fields such as geology, zoology, botany, mineralogy, paleontology, archaeology, ethnology, meteorology, I climatology and geophysics (1) The exemption shall not, however, apply to articles in which the advertising covers more than 25 % of the surface. In the case of publications and posters for the promotion of tourism, this percentage applies only to commercial publicity. £ ANNEX II Educational, scientific and cultural articles referred to in Article 42(2) CN code TARICcode Description 3705 Photographic plates and film, exposed and developed, other than cinematograph film: 3705 10 00 For offset reproduction 3705 10 00 11 Of an educational, scientific or cultural nature*1) 3705 20 00 Microfilms 3705 20 00 11 Of an educational, scientific or cultural nature*1) 3705 90 3705 90 10 Other: For the graphic arts: 3705 90 10 11 Of an educational, scientific or cultural nature*1) 3705 90 90 3705 90 90 3706 U Other Of an educational, scientific or cultural nature*1) Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track: 3706 10 3706 10 99 Of a width of 35 mm or more Other positives 3706 10 99 10 Of an educational, scientific or cultural nature*1) 0) Entry under this subheading is subject to conditions laid down in the relevant Community provisions. * 3706 90 3706 90 51 Other: Newsreels 3706 90 51 10 Of an educational, scientific or cultural nature*1) 3 706 90 91 Less than 10 mm Other with a width of: 3706 90 91 10 Of an educational, scientific or cultural nature*1) 3706 90 99 3706 90 99 4911 10 10 mm or more Of an educational, scientific or cultural nature*1) Other printed matter, including printed pictures 491199 00 491199 00 50 4911 99 00 60 8524 and photographs: Other: Other: in information computerized Microcards and other information storage media and required documentation services of an educational, scientific or cultural nature*1) Wall charts designed solely for demonstration and education*1) Records, tapes and other recorded media. for sound or other similarly recorded phenomena, the including matrices production of records, but excluding products of Chapter 37: and masters for 8524 10 00 Gramophone records 8524 10 00 10 Of an educational, scientific or cultural nature*1) 0) Entry under this subheading is subject to conditions laid down in the relevant Community provisions. ff 8524 31 00 8524 31 00 8524 32 00 8524 32 00 8524 39 00 8524 39 00 8524 40 8524 40 10 8524 40 91 8524 40 99 8524 51 00 8524 51 00 8524 52 00 8524 52 00 8524 53 00 8524 53 00 8524 60 00 8524 60 00 Discs for laser reading systems For reproducing phenomena other than sound or image Of an educational, scientific or cultural nature*1) For reproducing sound only Of an educational, scientific or cultural nature*1) Other Of an educational, scientific or cultural nature*1) Magnetic tapes for reproducing phenomena other than sound or image: Of an educational, scientific or cultural nature*') Other magnetic tapes: Of a width not exceeding 4 mm Of an educational, scientific or cultural nature*1) Of a width exceeding 4 mm but not exceeding 6. 5 mm Of an educational, scientific or cultural nature*1) Of a width exceeding 6. 5 mm Of an educational, scientific or cultural nature*1 > Cards incorporating a magnetic stripe Of an educational, scientific or cultural nature*1) *') Entry under this subheading is subject to conditions laid down in the relevant Community provisions 3 ! 8524 91 Toi her: For reproducing phenomena other than sound or image 8524 91 10 Bearing data or instructions of a kind used in 8524 9110 10 Of an educational, scientific or cultural nature*1) automatic data-processing machines 8524 9190 Other 8524 91 90 10 Of an educational, scientific or cultural nature*') 8524 99 00 Other 8524 99 00 10 Of an educational, scientific or cultural nature*') 9023 9023 00 10 9023 00 10 10 9023 00 10 20 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses: Of a type used for teaching physics, chemistry or technical subjects Patterns, models and wall charts of an educational, scientific or cultural nature, designed solely for demonstration and education*') Mock-ups or visualizations of abstract concepts such as molecular structures or mathematical formulae*') 9023 00 80 Other 9023 00 80 10 9023 00 80 20 Patterns, models and wall charts of an educational, scientific or cultural nature, designed solely for demonstration and education*1) Mock-ups or visualizations of abstract concepts such as molecular structures or mathematical formulae*1) *') Entry under this subheading is subject to conditions laid down in the relevant Community provisions. Ac ISSN 0254-1475 COM(96) 165 final DOCUMENTS EN 02 Catalogue number : CB-CO-96-176-EN-C ISBN 92-78-02691-3 Office for Official Publications of the European Communities L-2985 Luxembourg ~AA