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Document 11957E017

TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART TWO - FOUNDATIONS OF THE COMMUNITY, TITLE I - FREE MOVEMENT OF GOODS, CHAPTER 1: THE CUSTOMS UNION, SECTION 1: ELIMINATION OF CUSTOMS DUTIES BETWEEN MEMBER STATES, ARTICLE 17

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ELI: http://data.europa.eu/eli/treaty/teec/art_17/sign

11957E017

TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART TWO - FOUNDATIONS OF THE COMMUNITY, TITLE I - FREE MOVEMENT OF GOODS, CHAPTER 1: THE CUSTOMS UNION, SECTION 1: ELIMINATION OF CUSTOMS DUTIES BETWEEN MEMBER STATES, ARTICLE 17


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ARTICLE 17

1 . THE PROVISIONS OF ARTICLES 9 TO 15 ( 1 ) SHALL ALSO APPLY TO CUSTOMS DUTIES OF A FISCAL NATURE . SUCH DUTIES SHALL NOT , HOWEVER , BE TAKEN INTO CONSIDERATION FOR THE PURPOSE OF CALCULATING EITHER TOTAL CUSTOMS RECEIPTS OR THE REDUCTION OF CUSTOMS DUTIES AS A WHOLE AS REFERRED TO IN ARTICLE 14 ( 3 ) AND ( 4 ) .

SUCH DUTIES SHALL , AT EACH REDUCTION , BE LOWERED BY NOT LESS THAN 10 PER CENT OF THE BASIC DUTY . MEMBER STATES MAY REDUCE SUCH DUTIES MORE RAPIDLY THAN IS PROVIDED FOR IN ARTICLE 14 .

2 . MEMBER STATES SHALL , BEFORE THE END OF THE FIRST YEAR AFTER THE ENTRY INTO FORCE OF THIS TREATY , INFORM THE COMMISSION OF THEIR CUSTOMS DUTIES OF A FISCAL NATURE .

3 . MEMBER STATES SHALL RETAIN THE RIGHT TO SUBSTITUTE FOR THESE DUTIES AN INTERNAL TAX WHICH COMPLIES WITH THE PROVISIONS OF ARTICLE 95 .

4 . IF THE COMMISSION FINDS THAT SUBSTITUTION FOR ANY CUSTOMS DUTY OF A FISCAL NATURE MEETS WITH SERIOUS DIFFICULTIES IN A MEMBER STATE , IT SHALL AUTHORISE THAT STATE TO RETAIN THE DUTY ON CONDITION THAT IT SHALL ABOLISH IT NOT LATER THAN SIX YEARS AFTER THE ENTRY INTO FORCE OF THIS TREATY . SUCH AUTHORISATION MUST BE APPLIED FOR BEFORE THE END OF THE FIRST YEAR AFTER THE ENTRY INTO FORCE OF THIS TREATY .

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