51996PC0165

Amendment to the proposal for a Council Regulation (EC) setting out the cases where relief from import duties or export duties shall be granted (1)

(96/C 184/07)

COM(96) 165 final - 94/0140(CNS)

(Submitted by the Commission pursuant to Article 189a (2) of the EC Treaty on 6 May 1996)

The Commission's proposal is amended as follows:

1. after the seventh recital, a new recital 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:

'Article 42

1. Collector's 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. 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:

(a) 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

(b) they are intended:

(i) for public educational, scientific or cultural establishments or organizations; or

(ii) for any organization (including broadcasting and television organizations), institution or association approved by the customs authorities of the Member State to receive such articles duty free.`;

3. Article 116 is replaced by:

'Article 116

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.`;

4. a new Article 118a is inserted:

'Article 118a

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.`;

5. Annex I is replaced by Annex I hereto;

6. Annex II is replaced by Annex II hereto.

(1) COM(94) 232 final (OJ No C 197, 19. 7. 1994, p. 1).

ANNEX I

Educational, scientific and cultural articles referred to in Article 41

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ANNEX II

Educational, scientific and cultural articles referred to in Article 42 (2)

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