DIRECTORATE-GENERAL
TAXATION AND CUSTOMS UNION
CUSTOMS POLICY
Economic tariff questions, Common Customs Tariff, integrated tariff and duty-free arrangements
TAXUD/3404/01-EN
Brussels, 19.12.01
RESTRICTED
REPORT
of the meeting of the economic tariff questions section
of the Customs Code Committee
held in Brussels on 12 December 2001
1.The economic tariff questions section of the Customs Code Committee met on 12 December 2001. The list of participants is at Annex I.
Management questions common to tariff quotas and surveillance
2.The committee reviewed computerisation developments during 2001 and considered the perspectives for the period until 2004. The number and type of tariff quotas and surveillances is likely to change with enlargement, the establishment of new free trade areas, the multilateral trade negotiations in the WTO and more possible transfers of quotas from the licence-based system.
3.The committee expressed the view that it is essential to include the order number as an element in the interface between DG TAXUD's computer and the Member States. On account of the occasional co-existence of two tariff quotas for the same products, it was also considered that Member States should as a rule have responsibility for determining the relevant order number and that severe management difficulties would ensue if the order number is eliminated from the S.A.D.
Management of tariff quotas
4.The committee agreed with the Netherlands (doc. TAXUD/2031/01) that it is necessary to amend paragraph 27 of the revised draft administrative arrangement on the management of tariff quotas (doc. TAXUD/1952/01 Rev.1) so as to avoid any possible conflict with the provisions of the Community Customs Code. However it was pointed out that other legal problems would arise from the suggested amendment of implementing regulations.
5.The Commission services and the Austrian delegation will prepare a new draft paragraph 27, for rapid circulation.
6.Following the linguistic check invited at the last meeting, it was agreed to align the French version of paragraph 22 on the English version.
7.The committee considered that the study of difficulties and errors in tariff quota management (doc. TAXUD/2032/01) constitutes an important management document. Conclusions drawn from the statistical tables do not imply criticism but point to areas where managers can usefully give special attention.
8.The committee noted that two delegations had sent in written comments in response to the invitation in paragraph 23 of the study. The other delegations were encouraged to do likewise.
9.As one of the linguistic versions of document TAXUD/2032/01 had been distributed only just before the meeting, it was decided to continue discussion of the study at the next meeting.
10.The committee was informed that the proposed interpretative rule on the meaning of "fish fry" (doc. TAXUD/2033/01) has been agreed between the Commission and the Cypriot authorities. The draft explanatory note was approved, subject to completion of the references of the legal act eventually adopted.
11.In the discussion of the conditions of application of tariff quota 09.2501 (doc. TAXUD/2060/01), a general consensus emerged that the way the condition for quota benefit is presented in TARIC is misleading and inadequate. The German delegation further pointed out that, for this quota, administrations using the TARIC need a coded flag which will help the automatic processing of the customs declarations concerned.
12.Document TAXUD/2068/01 on the conditions of application of tariff quotas 09.0074 and 09.0075 raises two problems. In connection with the €5 security referred to in the document, it was noted that the customs administrations of the Netherlands and Denmark would both have practical difficulties because their computers do not provide space for the security.
13.The co-existence of import licences with tariff quotas managed in accordance with Articles 308a to 308c of Regulation 2454/93 presents the more fundamental problem of the conflict between the constraint inherent in a licence (no import without "permission") and the free movement implicit in Articles 308a to 308c. The committee noted that the Commission services have undertaken a comprehensive study of this question, with a view to ensuring that this constraint is removed wherever possible.
14.Meanwhile the Commission services will give Member States a rapid opinion on the status of licences co-existing with the tariff quotas for cereals and on the consequences to draw when these licences are not presented with the customs declaration.
15.The committee received a presentation of the electronic system being developed by DG TAXUD for the management and transmission of specimen stamps and signatures ("SMS"), notably in connection with certificates of authenticity for handicraft products eligible for tariff quotas.
Surveillance
16.The list of surveillance requirements for 2002 was distributed.
Other business
17.The committee received a presentation of the web-based consultation system known as CIRCA ( The committee's work may be facilitated if members use this system. For this reason DG TAXUD has created a CIRCA interest group under the name "Tariff quotas". It was agreed to use the system on a trial basis immediately.
18.Following the discussion at the last meeting of the proposed Customs 2002 seminar for candidate countries, the topics of legal provisions at national level administrative documents were suggested as a possible theme.
19.It was confirmed that tariff quota management will be covered by a seminar, for candidate countries, on computerisation in customs to be held in Brussels in January 2002.
20.The committee considered whether Regulation 2165/01 on tariff quotas for soluble coffee allows any flexibility as to proof of origin. One delegation mentioned the possibility of automatic certificates of origin. The Commission services will urgently circulate an opinion in this matter.
21.The committee also considered the implications, with respect to tariff quota management, of a proposal for a regulation on the Canary Islands (doc. COM(2001)731). It was concluded that drawing requests can only be presented to Spanish Customs, and that the changing balances will be visible both in the daily "allocation telexes" and on the DDS website.
22.A list of known websites on tariff quota management (doc.TAXUD//2091/01/01) was circulated. Delegates were invited to complete or correct the list.
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ANNEX I
List of participants
Chair :TAXUD-B-5
Member StateAdministration
Belgique - BelgiëMinistère des Finances -
Administration Centrale des Douanes et Accises
DanmarkTold- og Skattestyrelsen
DeutschlandZentralstelle Zollkontingente/
Bundesministerium der Finanzen
EspañaDepartamento de Aduanas e Impuestos Especiales
FranceMinistère de l'Economie, des finances et industrie -
DG des Douanes
IrelandRevenue Commissioners, Nenagh, Co. Tipperary
ItaliaMinistero dell'Economie e delle Finanze -
Agenzia delle Dogane
NederlandCentrale Beheereenheid Douane Apeldoorn/
Landelijk Team Maatregelen Apeldoorn
ÖsterreichBundesministerium für Finanzen
PortugalMinistério das Finanças -
DGAIEC
Suomi - FinlandBoard of Customs
SverigeTullverket
United KingdomHM Customs & Excise
Commission:TAXUD-B-5
TAXUD-B-2
TAXUD-D-3
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