Council Decision of 24 March 1986 accepting, on behalf of the Community, Annex F 2 to the International Convention on the simplification and Harmonization of Customs Procedures (86/103/EEC)
EU Decision 1986/103 · Adopted 24 March 1986 · Extends to United Kingdom
Council Decision
of 24 March 1986
accepting, on behalf of the Community, Annex F 2 to the International Convention on the simplification and Harmonization of Customs Procedures
(86/103/EEC)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to the proposal from the Commission,
Whereas, by Decision 75/199/EECf1, the Community concluded the International Convention on the Simplification and Harmonization of Customs Procedures;
Whereas Annex F 2 concerning the processing of goods for home use can be accepted by the Community;
Whereas acceptance should, however, be accompanied by certain reservations to take account of the specific requirements of the customs union and the stage currently reached in the harmonization of customs legislation,
HAS DECIDED AS FOLLOWS:
Annotations to the whole text
Footnotes
Contents
- 1Article 1
- 2Article 2
- Signature
- 1Reservation of a general nature (observation of a general nature)
- 2Recommended Practice 7
- ANNEX F 2
- CONCERNING PROCESSING OF GOODS FOR HOME USE
- INTRODUCTION
1
Annex F 2, concerning the processing of goods for home use, to the International Convention on the Simplification and Harmonization of Customs Procedures is hereby accepted on behalf of the Community, subject to a reservation of a general nature and a reservation with regard to Recommended Practice 7.
The text of the Annex, together with the reservations, is attached to this Decision.
2
The President of the Council is hereby authorized to designate the person empowered to notify the Secretary-General of the Customs Cooperation Council of the acceptance by the Community, subject to the reservations referred to in Article 1, of the Annex referred to in that Articlef1.
Signature
Done at Brussels, 24 March 1986.
For the Council
The President
G. Braks
Reservations entered by the Community in respect of Annex F 2 to the International Convention on the Simplification and Harmonization of Customs Procedures
1Reservation of a general nature (observation of a general nature)
‘Community legislation covers only part of the provisions of this Annex. In the areas not covered by Community legislation, the Member States enter their own reservations if necessary.’
2Recommended Practice 7
‘Under normal circumstances the Community applies the provisions of this Recommended Practice. However, authorization is only granted where the placing of the goods under the arrangements cannot result in distortion of the effects of the origin rules or of quantitative restrictions applicable to imported goods.’
INTRODUCTION
In general the duties and taxes chargeable on goods imported for home use are well adapted to the tariff policy of the country concerned. However, in certain cases, the level of the import duties and taxes chargeable on imported goods is such that any intended manufacture, processing or further working of the goods after clearance for home use would render the overall commercial operation unprofitable with a resultant loss to the country because of the transfer of such economic activities to another country.
On the other hand, these economic activities can be encouraged by permitting certain goods to be processed under customs control prior to being taken into home use.
The purpose of the customs procedure of processing of goods for home use is to provide for the possibility where it is in the national economic interest, of processing certain imported goods under customs control to such an extent that the amount of the import duties and taxes applicable to the products thus obtained is lower than that which would be applicable to the imported goods.