31973R3335

No L 341 / 10 Official Journal of the European Communities 12 . 12 . 73

REGULATION ( EEC) No 3335 / 73 OF THE COMMISSION of 10 December 1973 on the movement of goods obtained in the Community under a procedure for the suspension or drawback of customs duties or other import charges

THE COMMISSION OF THE EUROPEAN tion if those products have been wholly subjected to COMMUNITIES , the appropriate customs duties in the Common Customs Tariff ;

Having regard to the Treaty establishing the European Economic Community ; Whereas for these reasons the levy, on which admis­ sion of the goods to the benefit of the Community Having regard to the Treaty (') concerning the Acces­ system will be dependent, should be assessed on the sion of the Kingdom of Denmark , Ireland and the duties of the Common Customs Tariff or of the ECSC United Kingdom of Great Britain and Northern unified tariff in respect of the products incorporated Ireland to the European Economic Community and into the manufacture of the aforesaid goods on which the European Atomic Energy Community ; products the customs duties or import charges having equivalent effect which were applicable to them in the Community as originally constituted or in a new Having regard to the Act ( 2 ) concerning the Condi­ Member State have not been levied or which have tions of Accession and the Adjustments to the Trea­ benefited from a total or partial drawback of such ties and in particular Article 45 (2) thereof ; duties or charges ;

Whereas it is necessary to determine the conditions under which goods obtained in the Community under Whereas three further reductions of 20 % of the basic­ a procedure for the relief or drawback of customs duties take effect respectively on 1 January 1975 , 1 duties or other import charges may benefit from the January 1976 and 1 July 1977 ; Community system in trade between the Community as originally constituted and the new Member States and between the new Member States themselves ; Whereas the percentage for the compensatory levy must be fixed at a figure corresponding to the percen­ Whereas the admission of the said goods to the tage tariff reduction applied ; benefit of the Community system risks the falsifica­ tion of the conditions of competition in the Common Market , in so far as the products incorporated into their manufacture are third country products , unless Whereas it is not necessary to provide for the collec­ that admission is subjected to the collection of a levy tion of the compensatory levy in respect of products aimed at compensating the effects of that system ; for which provision is made for the total or partial elimination of customs duties and import charges Whereas although the risk is not of a kind seriously to having equivalent effect under Agreements concluded affect the issue as long as the tariff reduction in trade between the Community and certain third countries between the Community as originally constituted and when such products are incoiporated into the manu­ the new Member States and between the new Member facture of goods under a procedure for the relief or States themselves does not exceed 20 % of the basic drawback of customs duties ; duties this situation will change with the additional reduction of 20 % which will apply in such trade as from 1 January 1974 ; Whereas the Protocols to the Agreements concluded between the Community and the EFTA countries lay Whereas , leaving aside the special tariff treatment down a special timetable for the progressive abolition resulting from the Agreement concluded between the of customs duties on imports into the Community of Community and certain third countries goods products falling within Chapters 48 or 49 of the obtained from the incorporation of products from Common Customs Tariff (excluding heading No other third countries may only be put into free circula­ 48 .09) ; whereas the United Kingdom and Denmark progressively restore the customs duties on each of (!) Of No L 73 , 27 . 3 . 1972 , p . 5 . such products in such a way that by 1 July 1 977 a (-) OÌ No L 73 , 27 . 3 . 1972, p . 14. uniform protection will have been reached for such

12 . 12 . 73 Official Journal of the European Communities. No L 341 / 11

goods imported into the Community ; whereas in Whereas as regards agricultural products subject both order to avoid trade distortion the compensatory levy to customs duties and other import charges provided to be collected on each of the said products incorpor­ for under the common agricultural policy the compen­ ated into the manufacture of goods obtained in the satory levy calculated on the duties of the Common Community under a procedure for the relief or draw­ Customs Tariff and the compensatory levy corres­ back of customs duties must be calculated according ponding to the total amount suspended or drawn back to the level of the customs duties , more or less iden­ are applied concurrently ; tical to that which will apply as from 1 July 1977 in respect of the said products in the Community ; Whereas the subjection to a minor treatment under a whereas the level of these duties is approximately two procedure for relief or drawback of customs duties in thirds of the rates of duties in the Common Customs one Member State of third country goods destined for Tariff for the same goods ; another Member State solely to distort the provisions in respect of customs duties and import charges having equivalent effect or other measures of commer­ cial policy which apply to such goods must be Whereas in order to avoid competition between avoided ; Community proccssers being affected , it is necessary to provide for the non-application of the compensa­ Whereas the Commission will follow closely the deve­ tory levy in all cases when products which benefit lopment of trade in the aforesaid goods and will be from special arrangements on importation into a ready to take adequate measures if the procedures Member State because of their origin or where they under which any such goods benefit from the Commu­ have come from , are worked or processed in another nity system cause difficulties , Member State not granting those special arrange­ ments ;

HAS ADOPTED THIS REGULATION :

Whereas , in respect of agricultural products liable to agricultural levies and other import charges provided for under the common agricultural policy and certain TITLE I goods processed from agricultural products , the fact that the goods are obtained in the Community under a procedure for the relief or drawback of these levies or charges is incompatible with the application of the system of compensatory amounts laid down in Article GENERAL 55 of the Act of Accession ;

Article1¶

Whereas there must be a method tor determining the I . Goods obtained in a Member State and in the calculation of the compensatory levy for products manufacture of which have been incorporated falling within a common organization of the markets products on which have not been charged in the Community as well as processed agricultural products subject to specific regulations following the — customs duties and charges having equivalent setting up of the common agricultural policy when effect ; such products are incorporated into the manufacture — compensatory amounts as prescribed in Article 55 of goods which fall neither under Annex II of the of the Act of Accession ; Treaty of Rome nor under Regulation No 170 / 67/ EEC and ( EEC) No 1059 / 69 under a procedure for — agricultural levies and other import charges the relief or drawback of the appropriate charges ; provided for under the common agricultural policy

which were applicable to them in that Member State , Whereas , in so tar as , the said products are subject or which have benefited from a total or partial draw­ only to agricultural levies or other import charges back of such duties , charges , amounts , agricultural provided for under the common agricultural policy it levies or other import charges shall , in so far as is possible with a view to administrative simplicity to Community provisions in certain sectors do not provide for the compensatory levy to correspond to prohibit the free circulation within the Community of the total amount suspended or drawn back in order to such goods , benefit from the Community system admit the manufactured goods to the benefit of the under the conditions of this Regulation on importa­ Community system ; tion into another Member Sr.ite .

No L 341 / 12 Official Journal of the European Communities 12 . 12 . 73

2. The Community system referred to in paragraph of inward processing, be regarded as incorporated , in 1 consists of : the circumstances referred to in Article 1 ( 1 ), into the manufacture of goods exported to another Member (a) the application of compensatory amounts pres­ State . cribed in Article 55 ( 1 ) of the Act of Accession and the progressive abolition of : Article 4 — the fixed component referred to in Article 47 (2) of the said Act for goods covered by Customs duties of a fiscal nature or the fiscal element Regulation ( EEC) No 1059/69 ('); of any such duty retained in the new Member States — the component referred to in Article 61 of the in implementation of Article 38 , of the Act of Acces­ said Act for protection of the processing sion shall not be regarded as customs duty for the industry in respect of the products covered by purpose of this Regulation . the common organization of the markets in cereals , rice and products processed from fruit and vegetables ; TITLE II (b) the progressive abolition of customs duties and charges having equivalent effect and the abolition of quantitative restrictions and measures having COMPENSATORY LEVY PROVISIONS equivalent effect in respect of goods subject thereto . Article 5 3 . The Community as originally constituted shall be regarded as a single Member State for the purpose Subject to the exceptions in Title III of this Regula­ of this Regulation . tion goods obtained in a Member State in the circum­ stances referred to in Article 1(1 ) of this Regulation shall benefit from the Community system on importa­ Article 2 tion into another Member State on condition that a compensatory levy shall be charged in the State of 1 . In those cases were the products used are third manufacture in respect of each product incorporated country products , subjected to a treatment insufficient into such manufacture . to be regarded as manufacture , the goods so obtained shall benefit from the system referred to in Article 1 ( 1 ) only on condition that they are in free circula­ Section 1 tion according to the provisions of the EEC Treaty , the ECSC Treaty and the Act of Accession . Compensatory levy applicable if agricultural 2 . The provisions of paragraph 1 of this Article products subject to the system of agricultural shall not apply to the third country products referred levies and other charges laid down under the to in Article 12 ( I ) (a ) provided the conditions for the common agricultural policy and goods covered preferential importation into the Community of such by Regulation No 170 /67 / EEC and ( EEC) No 1059 / 69 are used products are fulfilled .

Article3¶

Products imported into the Member State of manufac­ 1 . The compensatory levy in respect of products ture without payment of customs duties , import subject to the system of agricultural levies and other charges having equivalent effect, compensatory charges laid down under the common agricultural amounts prescribed in Article 55 of the Act of Acces­ policy and goods covered by Regulation No 170 / sion , agricultural levies and other import charges 67 / EEC and ( EEC) No 1059 / 69 incorporated in the provided under the common agricultural policy to manufacture of goods covered neither by Annex II of which they are liable , in place of products of the same the Treaty nor by these two Regulations shall be equal kind, quality and having the same technical charac­ to the amount of agricultural levies and other charges teristics as products from the home market incorpor­ paid or the amount of the drawback . ated into the manufacture of goods for export , shall , under the conditions of Council Directive of 4 March 2 . In the case of products subject both to customs 1 969 (-) on the harmonization of provisions laid down duties and agricultural levies and other charges the by law , regulation or administrative action in respect provisions of Section 2 of this Title shall apply as regards customs duties and the provisions of para­ (') O I No L 141 , 12 . 6 . 1969 , p . I. graph 1 of this Article shall apply as regards the agri­ b ) O'l No 1 . 8 . 1969, p. I. cultural levies and other charges .

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Section 2 tion of the percentage shall be that on which the customs authority accepts the document by which the Compensatory levy applicable when products declarant states his intention to place the goods in other than those referred to in Section 1 are question under one of the system referred to in this used paragraph .

4 . The compensatory levy shall not be collected for Artie c 7 goods, obtained in the circumstances referred to in Article 1 ( 1 ), which have been exported from the 1 . The compensatory levy in respect of products Member State of manufacture , or warehoused in a other than those referred to in Section 1 incorporated borded warehouse or placed in a free zone in that into the manufacture of goods shall be based , as appro­ Member State before 1 January 1974. priate, on

— the Common Customs Tariff duty if the products Article 9 are covered by the Treaty establishing the Euro­ pean Economic Community . 1 . The compensatory levy referred to in Article 5 shall be determined according to the description and — the customs duty of the ECSC unified tariff, if the quantity or value (or, if necessary by reference to any products are covered by the Treaty establishing the other charging basis) of either the imported products European Coal and Steel Community. incorporated in the manufacture at the time they were entered with the Customs for process or, in the 2 . The date which determines the rate of duties circumstances referred to in Article 3 , imported goods referred to in paragraph 1 shall be that which would of the same kind, quality and having the same tech­ apply if the goods obtained were entered for home use nical characteristics as products from the home in the Member State of manufacture in liquidation of market incorporated in the manufacture of exported a procedure for the suspension or drawback of goods, at the time of their entry with the Customs . customs duties or other import charges instead of being exported to another Member State . 2 . Where the working of products produces several kinds of goods , the quantity, or where appropriate , the 3 . However, this date shall be 1 January 1974 in value of the products incorporated in the manufacture regard to products , entered in a new Member State of each kind of goods, shall be determined according before that date under a procedure involving relief to the provisions of Articles 17 and 18 of the Council from duty or drawback , which are incorporated into Directive of 4 March 1969 referred to above . the manufacture of goods .

Article8¶

1 . The rate of the compensatory levy shall be a percentage of the rates of duties referred to in Article 7(1 ). EXCEPTIONS

2 . The percentage shall be : Article 10 40% for the period from 1 January 1974 to 31 December 1974 inclusive ; Goods obtained in a Member State in the circum­ 60 % for the period from 1 January 1975 to 31 stances referred to in Article 1 ( 1 ) shall on importation December 1975 inclusive ; into another Member State benefit from the Commu­ nity system without collection of the compensatory 80 % for the period from 1 January 1976 to 30 June levy on products incorporated in their manufacture 1977 inclusive . when the products 3 . The date which determines this percentage shall (a) fulfil the conditions laid down in Articles 9(2) and be that on which the customs authority accepts the 10(1 ) of the Treaty establishing the European document by which the declarant states his intention Economic Community ; or to export the goods in question to another Member State . (b) are in free circulation in the Community in accor­ dance with the Treaty establishing the European Coal and Steel Community ; or However when the goods have been warehoused in a customs warehouse or placed in a free zone in the (c) have been obtained in another Member State and Member State of manufacture before being exported have complied with the necessary conditions to to another Member State , the date for the determina­ benefit from the Community system .

No L 341 / 14 Official Journal of the European Communities 12 . 12 . 73

Article 11 respect of products falling within Chapters 48 and 49 of the Common Customs Tariff covered by Article 1 Goods obtained from products listed in Annex III to of Protocol No 1 to the Agreements concluded the Act of Accession shall benefit from the Commu­ between the Community and the non-acceding EFTA­ nity system only on condition that the products incor­ countries . porated in their manufacture are in free circulation in accordance with the provisions of the EEC Treaty, the The compensatory levy applicable to these products ECSC Treaty and the Act of Accession . shall be based on two thirds of the appropriate Common Customs Tariff duty in regard to third coun­ tries , rounded to the nearest whole number. Article 12 2. However the provisions of Article 12 ( 1 ) (a) remain applicable to the products falling within 1 . In derogation from the provisions of Article 5 heading No 48.09 of the Common Customs Tariff. and subject to the provisions of Article 13 and of such provisions as may subsequently be made to counter distortion of competition within the Community the TITLE IV compensatory levy shall not be charged :

(a) on products imported from third countries , with FINAL PROVISIONS which the Community has concluded preferential tariff Agreements , which fulfil the conditions Article 14 urfder which preference is granted on importation into the Community ; The proof of the customs status of the incorporated products and of the goods obtained shall be drawn up (b) on products incorporated into manufacture in the in accordance with the methods of administrative Community which originate in cooperation laid down for this purpose . — the independent Commonwealth countries , listed in Annex XI to the Act of Accession or Article n in the non-European territories referred to in Article 24 of that Act maintaining special rela­ 1 . Without prejudice to the provisions of the tions with the United Kingdom ; Council Directive of 4 March 1969 on the harmoniza­ — the Associated States referred to in Article 109 tion of provisions laid down by law, regulation or of the Act of Accession ; administrative action in respect of inward processing, — the Overseas Countries and Territories in asso­ the compensatory levy charged at exportation may be ciation with the Community ; repaid on the reimportation of goods obtained under — the Faroe Islands ; the conditions referred to in Article 1 ( I ) on applica­ tion by the party concerned . (c) on products originating in or coming from Papua­ New Guinea incorporated into manufacture in the Community . 2 . Application for repayment must be made at the customs office where the compensatory levy was paid within three years from the date referred to in Article 2 . The provisions of paragraph 1 shall apply to 8 ( 3 ), first subparagraph , of this Regulation . products referred to in subparagraph ( b ) of that para­ graph only for as long as the importation arrange­ ments applied to those products before accession continue in respect thereof in the Member States Article 16 maintaining special relations with those countries or territories concerned . Each Member State shall inform the Commission of the steps taken by its central administration for the purposes of applying this Regulation and of any 3 . The provisions of paragraphs 1 and 2 shall apply problems raised by its application . equally to products originating in the Anglo-French Condominium of the New Hebrides .

Article13¶

1 . In derogation from the provisions of Article 12 This Regulation shall enter into force on 1 January ( 1 ) (a ) the compensatory levy shall be charged in I 974 .

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This Regulation shall be binding in its entirety and directly applicable in all Member States .

Done at Brussels, 10 December 1973 . For the Commission The President

Francois-Xavier ORTOLI