CUSTOMS CODE COMMITTEE

Transcription

1 EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Customs Policy, Legislation, Tariff Customs Legislation Brussels, TAXUD/A2/AF D (2012) TAXUD/A2/037/2012-EN CUSTOMS CODE COMMITTEE Section: Special Procedures Minutes/summary record of the 26th meeting Brussels, 6 July 2012 European Commission, B-1049 Bruxelles - Belgium. Phone: (32-2)

2 I. Adoption of the draft agenda Two items were added to the draft agenda under "Other Business", the first at the request of the Commission and the second at the request of a Member State. The draft agenda was adopted. PART I: ITEMS CONCERNING THE IMPLEMENTATION OF THE CURRENT CUSTOMS CODE Issue put to the Committee on the initiative of the Member States for examination under Article 249 of the Community Customs Code: II. Processing under Customs Control of white sugar (standard quality) (CN code ) to be processed into powdered drinks based on black tea extract, sugar and citric acid (CN code ) Examination of the economic conditions in accordance with Article 552(2) CCIP (Document TAXUD/A2/SPE/2012/025 (available in EN)) The MS that had submitted the application presented the case. It explained that there is a deficit of sugar on its market, which is causing prices to escalate. The MS emphasized that, due to the shortage of raw materials on the domestic market and in some other EU countries, the use of PCC would not harm the interests of EU sugar producers. The MS stressed that granting the PCC authorisation would help the company to improve the production flow and to fulfil its contracts, thereby obviating the need to reduce the number of employees. Some MSs were not in favour of granting the authorisation, because there were no sugar shortages in the EU market. The quantities available on the EU market should be regulated inter alia by means of quotas. One MS took the view that it could support the request, but only if the period of validity of the authorisation was one year, and subject to a corresponding limitation of the quantity of sugar which could be processed under PCC. The MS that had submitted the request agreed with the conditions. The Commission asked the Committee to express its opinion on the issue, taking the said conditions into account. Vote: In favour: Against: Abstention: Not represented: 12 Member States 9 Member States 3 Member States 3 Member States 2

3 Conclusion: The economic conditions are fulfilled. The relevant Member State may grant the PCC authorisation under the following conditions: 1. The authorisation is valid until 6 July 2013; 2. One third of the requested quantity of white sugar may be processed under PCC; and 3. Where a request is made for renewal of the PCC authorisation, a re-examination of the economic conditions by the Committee is mandatory. Any similar authorisations, if any must be valid until 6 July The authorised quantity must correspond to the quantity as referred to under the second condition stated above multiplied by the period of validity in months divided by 12 months. A reexamination of the economic conditions is mandatory. III. Processing under Customs Control of white sugar (standard quality) (CN code ) to be processed into non-carbonated non-alcoholic beverage based on sugar, juice concentrate, citric acid (CN code ) Examination of the economic conditions in accordance with Article 552(2) CCIP (Document TAXUD/A2/SPE/2012/026 (available in EN)) The case was presented by the MS that had submitted the application. The MS explained that there is a deficit of sugar on its market, which is causing an escalation in prices. The MS pointed out that, due to the shortage of raw material on the domestic market and in some other EU countries, the use of PCC would not harm the interests of EU sugar producers. The MS emphasized that granting authorisation for PCC would help the company to improve the production flow and the completion of contracts, as well as to avoid reducing the number of employees. Some MSs were not in favour of granting the authorisation, because there was no sugar shortage in the EU market. It was felt that the quantities available on the EU market should be regulated inter alia by means of quotas. One MS took the view that it could supported the request, but only if the period of validity of the authorisation was one year and with a corresponding limit on the quantity of sugar which could be processed under PCC. The MS that had submitted the request agreed to these conditions. The Commission asked the Committee to express its opinion on the issue, taking the said conditions into account. Vote: In favour: 11 Member States 3

4 Against: Abstention: Not represented: 9 Member States 4 Member States 3 Member States Conclusion: The economic conditions are fulfilled. The relevant Member State may grant the PCC authorisation under the following conditions: 1. The authorisation is valid until 6 July 2013; 2. One third of the requested quantity of white sugar may be processed under PCC; and 3. Where a request is made for renewal of the PCC authorisation, a re-examination of the economic conditions by the Committee is mandatory. Any similar authorisations, if any, must be valid until 6 July The authorised quantity must correspond to the quantity as referred to under the second condition stated above multiplied by the period of validity in months divided by 12 months. A reexamination of the economic conditions is mandatory. IV. Import of certain bicycle parts from the People's Republic of China. End-use control and de minimis rule - Recovery of anti-dumping duties (Document TAXUD/A2/SPE/2012/022 (available in EN)) The item was not discussed due to lack of time. Issues put to the Committee at the Chairman s initiative for examination in accordance with Article 249 of the Community Customs Code: V. Customs Warehousing, Free Zones. Draft Regulation amending Annex 72 CCIP (Document TAXUD/A2/SPE/2012/035 (available in EN)) The Commission presented the document concerning a proposal to amend Annex 72 CCIP. Paragraph 14(a) of Annex I to the draft Regulation would allow mixing between gas or fuel oils not containing biodiesel and gas or fuel oils containing biodiesel. As regards the unintentional mixing operation, COM pointed out that the issue was covered by paragraph 14(b). The Commission asked the MSs whether they could agree on the threshold (less than 0.5% of biodiesel). The threshold was taken from document TAXUD/629292/2012-EN concerning a Draft Commission Implementing Regulation proposal to amend Additional Note 2 to Chapter 27 of the Combined Nomenclature (minimum content of mono-alkyl esters of fatty acids (FAMAE) in products of subheading ). MSs may submit their comments on this point in writing by 20 July Most of MSs were of the opinion that the Regulation should enter into force with 4

5 retroactive effect. VI. Temporary admission. Possible amendment to the Istanbul Convention (Document TAXUD/A2/SPE/2012/029 (available in EN)) The Commission introduced the working paper and invited the Member States to reflect on the proposal to modify the current rule on the quorum of the Administrative Committee for the Istanbul Convention (32 out of 63 contracting parties to the Istanbul and ATA Conventions must be present). The Chair said that the quorum had not been reached in recent meetings, and this had had an adverse impact on the important eata carnet project, in particular. The Commission's proposal to modify the quorum rule by inserting in Article 22 of the Istanbul Convention the following paragraph 10a: "Representatives of a one-third majority of the Members shall constitute a quorum." was welcomed and agreed by all Member States. VII. Temporary admission. Amendment to the Container Convention concerning the marking of containers (Document TAXUD/A2/SPE/2012/034 (available in EN)) The Commission presented the document, pointing out that the Committee had already discussed the issue and identified a possible difficulty with the amendment to the Istanbul Convention concerning the marking of containers using ISO standard The amendment entered into force on 16 January 2011 and requires that non-maritime containers must be marked in accordance with ISO standard This is problematic because ISO standard 6346 is designed for maritime containers. Moreover, there is a case to be made for inserting a rule concerning maritime containers which were in use before the amendment entered into force. In order to regularize the situation, the European Union submitted a position paper to the Administrative Committee for the Istanbul and ATA Convention containing a draft proposal for an amendment to Appendix II of Annex B.3 to the Istanbul Convention. A working group will be created soon to follow up the EU position paper. As far as maritime containers which were in use before the amendment entered into force are concerned, Member States were invited to consider which solution they preferred. The first proposed solution was to introduce a transitional period for maritime containers, to be marked in accordance with ISO 6346, so that there would be only one type of such containers in use as at 16 January 2011 plus X years (to be determined). The second proposed solution was to allow economic operators to use maritime containers that were not marked in accordance with ISO 6346 until the end of their lifecycle. This means that two types of maritime containers would be in operation for quite a long period, given that containers had a 15-year lifecycle. 5

6 The Chair, in agreement with the Committee, concluded by proposing that the MSs should submit their comments in writing by the end of August. VIII. End-use, Inward processing. Airworthiness certificate (Document TAXUD/A2/SPE/2012/030 (available in EN)) The Commission presented the document as a follow-up to the discussion held at the 25 th meeting, and invited the Member States to reflect on two new issues. The Chair explained that the first question had been raised at the request of some operators, with the aim of clarifying whether parts which are covered by airworthiness certificates may or may not be used for military aircraft. COM stated that the essential requirement for the suspension of import duties under Regulation 1147/2002 is that goods must be accompanied with an airworthiness certificate. One MS stated that the goods which are covered by airworthiness certificates may be used for military aircraft. Some MSs did not agree with this interpretation. At the request of some MSs, the Commission asked the MSs to send their comments to COM in writing by the end of August. The point of the second question was to investigate whether the application of Article 544(c) CCIP requires the submission of an airworthiness certificate. The Commission underlined that the submission of an airworthiness certificate is not mandatory, but optional. The certificates may be used for the discharge of the Inward Processing procedure in accordance with Article 544c) CCIP under the conditions laid down in the IP authorisation. The Chair concluded by stating that the Committee agreed with the answer proposed by the Commission to the second question. IX. Processing under Customs Control (PCC). Interpretation of the term 'agricultural measures' (Document TAXUD/1604/2006 Rev 4 (available in EN)) The item was not discussed due to lack of time. PART II: ITEMS REGARDING THE IMPLEMENTATION OF THE MODERNISED CUSTOMS CODE Issues put to the Committee at the Chairman's initiative for examination in accordance with Article 185 of the Modernised Customs Code: X. Temporary Storage. Transfer of rights and obligations and Movement of goods (in relation to the proposal for an Union Customs Code) 6

7 (Document TAXUD/A2/SPE/2012/031 (available in EN)) The Commission presented the working document which had been produced in order to explain the proposal for a Regulation of the EP and of the Council laying down the Union Customs Code (UCC) concerning Temporary Storage (TS), focussing on the transfer of rights and obligations and the movement of goods under TS. The Chair drew the Committee's attention in particular to Part III of the document, which contained the so-called "Golden Rules of Temporary Storage". The aim was to arrive at a common understanding of these rules which are general in nature and are applicable in any event. The 12 "Golden Rules" were examined by the Committee. Golden rule No 1 (No TS without presentation of goods to customs) was agreed by the Committee without any remarks. Some MSs did not agree with Golden rule No 2 (Place of presentation must be a TS facility operated either by customs or by a person). They were of the opinion that goods may also be presented to customs at places which are not used for the temporary storage of goods. COM disagreed, noting that goods can be presented only at places that are authorised for TS, unless the place where the goods are presented is operated by Customs themselves. This is a prerequisite for the proper functioning of TS, in particular with regard to the provision of a guarantee. Golden rule No 3 (In the three situations listed in Article 203(1) UCC goods are automatically under TS because of the legal fiction at the moment of their presentation to customs) was agreed by MSs. Golden rule No 4 (At the moment of presentation of goods to customs at facilities of the holder of the TS authorisation, he becomes responsible for these goods) was agreed by MSs. However, some MSs argued that the holder of the procedure would also have certain responsibilities. This should be mentioned in golden rule No 4. Golden rule No 5 (Placement of goods under TS does not depend on a lodgement of a declaration for TS (DTS)) was accepted with some remarks. The Commission explained that the rule would reflect the practical impact of the legal fiction which means that goods are automatically placed under TS without a DTS. Of course, the holder of the goods has a legal obligation to lodge a DTS at the latest at the time of presentation. If he does not comply with this obligation, customs have to regularise the situation in accordance with Article 204(3) UCC. Golden rule No 6 (Use of TS does not require a guarantee) was commonly agreed. Golden rule No 7 (The holder of the TS authorisation must provide a guarantee for goods which are in his storage facilities or which are moved under TS) was accepted by the MSs. COM considered the movement of goods under TS as part of the operation of TS facilities. One MS took the view that the movement of goods under TS from one MS to another should not be allowed. Only short-distance movements should be permitted. External transit should be used instead. 7

8 Golden rule No 8 (Movement of goods under TS may be undertaken only by the holder of the TS authorisation.) was agreed by the Committee. One MS argued that the holder of the procedure should also have the right to move goods under TS. COM stated that only the holder of the authorisation is entitled to move goods under TS because this person has to provide a guarantee. Any movement of goods under TS must be covered by a guarantee at all times. Golden rule No 9 (In the authorisation for TS it may be provided that another person, e.g. a carrier, may move the goods under TS on behalf of the holder of the authorisation) was agreed. Golden rule No 10 (Transfer of rights and obligations (TORO) does not require a subsequent DTS) was accepted by the Committee. The Commission, in reply to a request by one MS for clarification, stated that TORO does not require a subsequent DTS because the aim is not to discharge the TS procedure. Golden rule No 11 (Placement of goods under subsequent TS does require a second DTS, because the legal fiction is not applicable) was accepted by the Committee. Golden rule No 12 (The placement/release of goods for subsequent TS discharges the first TS procedure) was clear and accepted by the MSs. COM concluded that 11 out of 12 golden rules were accepted by the Member States (with scrutiny reservations in some cases). A common understanding of golden rule No 2 has not yet been reached. MSs were invited to reflect on what had been said. They may submit comments in writing up to the end of August. Part IV of the document was not discussed due to lack of time. XI. Other Business 1. Point of information: Common harmonised data elements for customs decisions The Commission made a PowerPoint presentation, referring to the future approach for harmonised data requirements for customs decisions. It briefly described the main principles, the legal approach and the structure of the relevant document. The PowerPoint presentation was made available on CIRCA. 2. Carnet de passage en douane (CPD Carnet) Recalling the previous discussion of this issue at the 25 th meeting, the Commission stated that the Alliance Internationale de Tourisme (AIT) and Federation Internationale de L'Automobile (FIA) in Geneva would be informed shortly that CPD Carnets may be used in all MSs. The Commission recommended the MSs to inform their customs authorities that the CPD carnets may be used EU-wide. 8

9 3. Clarification of the scope of Article 576(1) CCIP The Commission referred to the discussion on the issue at the previous meeting, where one MS was of the opinion that the use of goods for events was restricted in accordance with Article 2(1), letter (b), ii of Annex B1 to the Istanbul Convention. The Commission said that this Article of the Istanbul Convention does not prevent the EU from granting greater facility. One MS was of the opinion that the restriction would protect jobs in the EU and suggested that such a restriction should be incorporated into the modernised customs rules. The Commission concluded by stating that the EU rules are in compliance with the Istanbul Convention. In the context of the modernisation of the customs rules, the case for inserting a restriction should be examined. 4. Information point on Temporary Admission of horses in the EU The Commission drew the attention of the Committee to the provision of Article 6 of Annex D to the Istanbul Convention. COM emphasized that, for the purposes of modernising the customs rules, a new subparagraph would be added to Article MCCIP, which laid down a minimum period for the discharge of the Temporary Admission procedure concerning animals. It recommended that, until such time as the modernised rules become applicable, Member States should adjust their administrative practice to the legal framework in place and allow a minimum period of 12 months for the re-exportation of animals. 5. Question raised by one MS on Temporary Storage procedures One MS raised a point concerning the discharge of the Temporary Storage procedure in accordance with Article 239 UCC and sought the Committee's view on the issue. In its view, the Article 239 UCC re-export advice requirement for non-union goods to be brought out of the customs territory of the Union from a temporary storage facility is at odds with Article 185 UCC, which states that a special procedure is discharged when the goods are brought out of the customs territory of the Union. The Commission replied that two distinct aspects should be taken into account. The first aspect was that the Temporary Storage procedure is discharged if goods have been brought out of the customs territory of the EU. The second aspect was linked to the reexport advice formalities. The Commission emphasized that the formalities under discussion were not a new issue, but were fully covered by the current customs rules. The Commission stated that the formalities on this subject are quite specific, because if goods leave the customs territory of the Union they must undergo security and safety checks (risk analysis) before leaving the EU country in question. COM referred to some limited cases in which checking procedures are waived, as in the case of goods which are under the Temporary Storage procedure for a short period of time, for example. 9

10 List of participants Liste des participants Teilnehmerliste Representatives of the competent national authorities of all 27 Member States Representatives of the Commission Delegations of the Member States Les représentants des Etats membres; Vertreter der Mitgliedstaaten AUSTRIA Ministry of Finance BELGIE/BELGIQUE Douanes FOD Economie BULGARIA Customs Administration CZECH REPUBLIC Customs Administration CYPRUS Customs Administration DENMARK Customs and Tax ESTONIA Absent FINLAND National Board of Customs FRANCE DGDDI GERMANY Bundesministerium der Finanzen GREECE Absent HUNGARY Customs 10

11 IRELAND Permanent Representation of Ireland to the EU ITALY Agenzia delle Dogane LATVIA Customs Department LITHUANIA Customs Department LUXEMBOURG Direction des Douanes MALTA Ministry of Finance NEDERLANDS Douane POLAND Ministry of Finance PORTUGAL Autoridade Tributaria Aduaneira ROMANIA Absent SLOVAKIA Ministry of Finance SLOVENIA Permanent Representation of Slovenia to the EU SPAIN Customs Administration MINECO SWEDEN Swedish Customs UNITED KINGDOM H.M. Revenue and Customs 11

12 TURKEY Ministry of Customs and Trade Ministry of Economy CROATIA Customs Department DG TAXUD Commission - Les services de la Commission - Die Kommissionsdienststellen: 12