31969L0076

Official Journal of the European Communities

No L 58/14 Official Journal of the European Communities 8.3.69

COUNCIL DIRECTIVE

of 4 March 1969

on the harmonisation of provisions laid down by law, regulation or administrative action for deferred payment of customs duties, charges having equivalent effect and agricultural levies

( 69/76/EEC)

THE COUNCIL OF THE EUROPEAN COMMUNITIES, Whereas in all Member States there are provisions laid down by law, regulation or administrative action Having regard to the Treaty establishing the for deferred payment of customs duties, charges European Economic Community, and in particular having equivalent effect or agricultural levies due in Article 100 thereof; respect of goods which are subject of a customs declaration entailing a liability to make payment Having regard to the proposal from the Commission ; thereof ;

Having regard to the Opinion of the European Whereas certain differences contained in those Parliament1 ; provisions could lead to deflection of trade and of customs receipts if persisting after the customs union Having regard to the Opinion of the Economic and has been fully achieved ; Social Committee2 ;

Whereas such provisions directly affect the Whereas the Community is based upon a customs establishment and operation of the common market ; union ;

Whereas the establishment of the customs union is Whereas provision should be made for payment of governed in the main by Chapter I of Title I of Part the amount due to the Customs to be deferred ; Two of the Treaty ; whereas that Chapter contains a whereas a convenient solution, applicable in all series of specific provisions dealing, in particular, Member States, would be a standard time limit for with the elimination of customs duties between payment of an average of thirty days ; Member States, the establishment and progressive introduction of a Common Customs Tariff and the Whereas it is expedient to provide that further autonomous alteration or suspension of the duties payment facilities may be accorded only upon the therein ; whereas, while Article 27 provides that same terms as are applied in like circumstances on Member States shall, before the end of the first stage the money or capital market in the State concerned ; and in so far as may be necessary, take steps to approximate their provisions laid down by law, HAS ADOPTED THIS DIRECTIVE : regulation or administrative action in respect of customs matters, that Article does not empower the Article 1 institutions of the Community to issue binding provisions in that field; whereas however, a thorough examination undertaken jointly with Member States This Directive shall apply only to goods which are has shown the need in certain fields for decision, by the subject of a customs declaration entailing a binding acts of the Community, upon measures liability to pay customs duties, charges having essential for the introduction of customs legislation equivalent effect or agricultural levies . which will ensure uniform application of the Common Customs Tariff; Article 2

1 OJ No C 55 , 5.6.1968, p. 34. The person liable to make payment shall at his s OJ No C 58, 13.6.1968, p. 7. request be granted, free of interest, subject to the

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giving of an appropriate security and in accordance 2. Where the number of days in the period with the provisions laid down by national law, referred to in paragraph 1 is an uneven number, the regulation or administrative action, deferment of number of days to be deducted shall be equal to one­ payment of customs duties, of charges having half of the even number immediately below that equivalent effect and of agricultural levies due in uneven number. respect of the goods referred to in Article 1 . Deferment of payment may involve such person in 3 . The period referred to in paragraph 1 shall not certain expenses . extend beyond the time limit for payment referred to Subject to Articles 3 , 4 and 5 , the time limit for in Article 2 . payment shall be fixed at thirty days and shall be calculated from the date on which the amounts due 'Article 5 are entered in the accounts of the authority responsible for collection thereof, such date being not If the date for payment, determined in accordance more than dwo days after the day on which removal with Articles 2, 3 or 4, falls on a non-working day, of the goods was authorised. the time limit for payment shall be extended until the Subject to the same reservation as that contained in first working day following that date. the second paragraph, where, in a Member State, the time limit for payment applicable as at 1 July 1967 Article 6 was shorter or longer than thirty days, that Member State shall be allowed until 31 December 1970 to bring that time limit into line with the prescribed Where a Member State grants further payment time limit of thirty days ; from 1 October 1969, facilities in addition to the deferment of payment however, the time limit shall not exceed forty-five referred to in Articles 1 to 5 , the expenses borne by days . the person liable to make payment, and in particular any interest, must be calculated in such a way that the amounts are equivalent to those which would be Article 3 charged for this purpose on the money market or financial market in the State concerned . 1 . Where import transactions effected during any particular period are dealt with together so as to give Article 7 rise to only one entry in the accounts at the end of that period by the authority responsible for collecting The Member States shall bring into force not later payment, the time limit for payment referred to in Article 2 shall be reduced by a number of days equal than 1 October 1969 the measures required to comply with this Directive. to one-half of the number of days in that period.

2. Where the number of days in the period Article 8 referred to in paragraph 1 is an uneven number, the number of days to be deducted shall be equal to one­ Each Member State shall inform the Commission of half of the even number immediately below that the provisions it is making in implementation of this uneven number . Directive .

3 . The period referred to in paragraph 1 shall not The Commission shall communicate the information extend beyond the time limit for payment referred to to the other Member States . in Article 2 .

Article 9 Article 4 This Directive is addressed to the Member States . 1 . Where the payment facilities referred to in Article 2 are granted globally in respect of a number of customs declarations for which entries have been Done at Brussels, 4 March 1969 . made in the accounts during any given period, the For the Council time limit for payment referred to in Article 2 shall be calculated with effect from the end of that period The President and shall be reduced by a number of days equal to one-half of the number of days in that period . G. THORN