Avis juridique important

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31994L0011

Directive 94/11/EC of the European Parliament and of the Council of 23 March 1994 on the approximation of the laws, regulations and administrative provisions of the Member States relating to labelling of the materials used in the main components of footwear for sale to the consumer

Official Journal L 100 , 19/04/1994 P. 0037 - 0041 Finnish special edition: Chapter 13 Volume 26 P. 0039  Swedish special edition: Chapter 13 Volume 26 P. 0039

DIRECTIVE 94/11/EC OF EUROPEAN PARLIAMENT AND COUNCIL of 23 March 1994 on the approximation of the  laws, regulations and administrative provisions of the Member States relating to labelling of the  materials used in the main components of footwear for sale to the consumerTHE  EUROPEAN PARLIAMENT AND COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community and in particular Article 100a  thereof, Having regard to the proposal from the Commission (1), Having regard to the opinion of the Economic and Social Committee (2), Acting in accordance with the procedure referred to in Article 189b of the Treaty, Whereas in certain Member States there exist Regulations on footwear labelling which are designed  to protect and inform the public as well as to secure the legitimate interests of industry; Whereas the disparity of such Regulations risks creating barriers to trade within the Community,  thereby prejudicing the functioning of the internal market; Whereas, in order to avoid problems due to different systems, the items of a common labelling  system for footwear should be precisely defined; Whereas the Council resolution of 9 November 1989 on future priorities for relaunching consumer  protection policy (3) calls for efforts to improve consumer information on products; Whereas it is in the interests of both consumers and the footwear industry to introduce a system  reducing the risk of fraud by indicating the exact nature of the materials used in the main  components of footwear; Whereas, in Council resolution of 5 April 1993 on future action on the labelling of products in the  interest of the consumer (4), labelling is deemed to be one important means of achieving better  information and transparency for the consumer and of ensuring that the internal market functions  harmoniously; Whereas the harmonization of national legislation is the appropriate way of removing these barriers  to free trade; whereas that objective cannot be satisfactorily achieved by the individual Member  States; whereas this Directive establishes only those requirements which are indispensable for the  free movement of the products to which it applies, HAVE ADOPTED THIS DIRECTIVE: Article 1 1. This Directive shall apply to the labelling of the materials used in the main components of  footwear for sale to the consumer. For the purposes of this Directive, 'footwear' shall mean all articles with applied soles designed  to protect or cover the foot, including parts marketed separately as referred to in Annex I. A non-exhaustive list of the products covered by the Directive appears in Annex II. The following shall be excluded from the Directive: - second-hand, worn footwear, - protective footwear covered by Directive 89/686/EEC (5), - footwear covered by Directive 76/769/EEC (6), - toy footwear. 2. Information on the composition of footwear shall be conveyed by means of labelling as specified  in Article 4. (i) The labelling shall convey information relating to the three parts of the footwear as defined  in Annex I, namely: (a) the upper; (b) the lining and sock; and (c) the outersole. (ii) The composition of the footwear shall be indicated as specified in Article 4 on the basis  either of pictograms or of written indications for specific materials, as stipulated in Annex I. (iii) In the case of the upper, classification of the materials shall be determined on the basis of  the provisions contained in Article 4 (1) and in Annex I, no account being taken of accessories or  reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar  attachments. (iv) In the case of the outersole, classification shall be based on the volume of the materials  contained therein, in accordance with Article 4. Article 2 1. Member States shall take all necessary measures to ensure that all footwear placed on the market  meets the labelling requirements of this Directive without prejudice to other relevant Community  provisions. 2. Where footwear not in conformity with the provisions regarding labelling requirements is placed  on the market, the competent Member State shall take appropriate action as specified in its  national legislation. Article 3 Without prejudice to other relevant Community provisions, Member States shall not prohibit or  impede the placing on the market of footwear which complies with the labelling requirements of this  Directive, by the application of unharmonized national provisions governing the labelling of  certain types of footwear or of footwear in general. Article 4 1. The labelling shall provide information on the material, determined in accordance with Annex I,  which constitutes at least 80 % of the surface area of the upper, and the lining and sock, of the  footwear, and at least 80 % of the volume of the outersole. If no one material accounts for at  least 80 %, information should be given on the two main materials used in the composition of the  footwear. 2. The information shall be conveyed on the footwear. The manufacturer or his authorized agent  established in the Community may choose either pictograms or written indications in at least the  language or languages which may be determined by the Member State of consumption in accordance with  the Treaty, as defined and illustrated in Annex I. Member States, in their national provisions  shall ensure that consumers are adequately informed of the meaning of these pictograms, while  ensuring that such provisions do not create trade barriers. 3. For the purpose of this Directive, labelling shall involve affixing the required information to  at least one article of footwear in each pair. This may be done by printing, sticking, embossing or  using an attached label. 4. The labelling must be visible, securely attached and accessible and the dimensions of the  pictograms must be sufficiently large to make it easy to understand the information contained  therein. It must not be possible for the labelling to mislead the consumer. 5. The manufacturer or his authorized agent established in the Community shall be responsible for  supplying the label and for the accuracy of the information contained therein. If neither the  manufacturer nor his authorized agent is established in the Community, this obligation shall fall  on the person responsible for first placing the footwear on the Community market. The retailer  shall remain responsible for ensuring that the footwear sold by him bears the appropriate labelling  prescribed by this Directive. Article 5 Additional textual information, affixed, should the need arise, to the labelling may accompany the  information required under this Directive. However, Member States may not prohibit or impede the  placing on the market of footwear conforming to the requirements of this Directive, in accordance  with Article 3. Article 6 1. Member States shall adopt and publish the laws, regulations and administrative provisions  necessary to comply with this Directive by 23 September 1995 at the latest. They shall forthwith  inform the Commission thereof. 2. Member States shall apply the measures referred to in paragraph 1 from 23 March 1995. Stock  invoiced or delivered to the retailer before that date shall not be subject to the said measures  until 23 September 1997. 3. When Member States adopt these measures, they shall contain a reference to this Directive or be  accompanied by such reference on the occasion of their official publication. The methods of making  such a reference shall be laid down by the Member States. 4. The Commission shall submit to the Council, three years after this Directive has been brought  into application, an assessment report taking into consideration any difficulties which may have  been encountered by operators where implementing the provisions of this Directive and shall  present, should the need arise, appropriate proposals for review. Article 7 This Directive is addressed to the Member States. Done at Brussels, 23 March 1994. For the European Parliament The President E. KLEPSCH For the Council The President TH. PANGALOS (1) OJ No C 74, 25. 3. 1992, p. 10. (2) OJ No C 287, 4. 11. 1992, p. 36. (3) OJ No C 294, 22. 11. 1989, p. 1. (4) OJ No C 110, 20. 4. 1993, p. 3. (5) OJ No L 399, 30. 12. 1989, p. 18. (6) OJ No L 262, 27. 9. 1976, p. 201.  ANNEX I 1. Definition and corresponding pictograms or written indications concerning the  parts of the footwear to be identified Pictograms Written indications (a) Upper This is the outer face of the structural element which is attached to the outersole. >REFERENCE TO A GRAPHIC>F Tige D Obermaterial IT Tomaia NL Bovendeel EN Upper DK Overdel GR AAÐÁÍÙ ÌAAÑÏÓ ES Empeine P Parte superior (b) Lining and sock These are the lining of the upper and the insole, constituting the inside of the footwear article. >REFERENCE TO A GRAPHIC>F Doublure et semelle de propreté D Futter und Decksohle IT Fodera e Sottopiede NL Voering en inlegzool EN Lining and sock DK Foring og bindsaal GR OEÏAEÑAAÓ ES Forro y plantilla P Forro e Palmilha (c) Outer sole This is the bottom part of the footwear article, which is subjected to abrasive wear and attached  to the upper. >REFERENCE TO A GRAPHIC>F Semelle extérieure D Laufsohle IT Suola esterna NL Buitenzool EN Outer sole DK Ydersaal GR ÓÏËÁ ES Suela P Sola 2. Definition and corresponding pictograms of the materials The pictograms concerning the  materials should appear on the label beside the pictograms relating to the 3 parts of the footwear  as specified in Article 4 and in part 1 of this Annex. Pictogram Written indications (a) (i) Leather A general term for hide or skin with its original fibrous structure more or less intact, tanned to  be rot-proof. The hair or wool may or may not have been removed. Leather is also made from a hide  or skin which has been split into layers or segmented either before or after tanning. However, if  the tanned hide or skin is disintegrated mechanically and/or chemically into fibrous particles,  small pieces or powders and then, with or without the combination of a binding agent, is made into  sheets or other forms, such sheets or forms are not leather. If the leather has a surface coating,  however applied, or a glued-on finish, such surface layers must not be thicker than 0,15 mm. Thus,  all leathers are covered without prejudice to other legal obligations, e.g. the Washington  Convention. Should the term 'full grain leather' be used in the optional additional textual information  referred to in Article 5, it will apply to a leather bearing the original grain surface as exposed  by removal of the epidermis and with none of the surface removed by buffing, snuffing or  splitting. >REFERENCE TO A GRAPHIC>F Cuir D Leder IT Cuoio NL Leder EN Leather DK Laeder GR AEAAÑÌÁ ES Cuero P Couros e peles curtidas Pictograms Written indications (a) (ii) Coated Leather leather where the surface coating applied to the leather does not exceed one third of the total  thickness of the product but is in excess of 0,15 mm. >REFERENCE TO A GRAPHIC>F Cuir enduit D Beschichtetes Leder IT Cuoio rivestito NL Gecoat leder EN Coated leather DK Overtrukket laeder GR AAÐAAÍAEAAAEÕÌAAÍÏ AEAAÑÌÁ ES Cuero untado P Couro revestido (b) Natural textile materials and synthetic or non-woven textile materials 'Textiles' shall mean all products covered by Directive 71/307/EEC and amendments thereof. >REFERENCE TO A GRAPHIC>F Textile D Textil IT Tessili NL Textiel EN Textile DK Tekstil-materialer GR ÕOEÁÓÌÁ ES Textil P Téxteis (c) All other materials >REFERENCE TO A GRAPHIC>F Autres matériaux D Sonstiges Material IT Altre materie NL Overige materialen EN Other materials DK Andre materialer GR ÁËËÁ ÕËÉÊÁ ES Otros materiales P Outros materiais  ANNEX II EXAMPLES OF FOOTWEAR COVERED BY THIS DIRECTIVE 'Footwear' may range from  sandals with uppers consisting simply of adjustable laces or ribbons to thigh boots the uppers of  which cover the leg and thigh. Among the products included therefore are: (i) flat or high-heeled shoes for ordinary indoor or outdoor wear; (ii) ankle-boots, half-boots, knee-boots, and thigh boots; (iii) sandals of various types, 'espadrilles' (shoes with canvas uppers and soles of plaited  vegetable material), tennis shoes, running and other sports shoes, bathing sandals and other casual  footwear; (iv) special sports footwear which is designed for a sporting activity and has, or has provision  for the attachment of, spikes, studs, stops, clips, bars or the like and skating boots, ski boots  and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes. Also included are  composite articles made up of footwear with (ice or roller) skates attached; (v) dancing slippers; (vi) footwear formed from a single piece, particularly by moulding rubber or plastics, but  excluding disposable articles of flimsy material (paper, plastic film, etc., without applied  soles); (vii) overshoes worn over other footwear, which in some cases are heel-less; (viii) disposable footwear, with applied soles, generally designed to be used only once; (ix) orthopaedic footwear. For reasons of homogeneity and clarity, and subject to the provisions mentioned in the description  of the products covered by this Directive, products covered by Chapter 64 of the combined  nomenclature ('CN') may, as a general rule, be regarded as falling within the scope of this  Directive.


Avis juridique important

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31979L0623

Council Directive 79/623/EEC of 25 June 1979 on the harmonization of provisions laid down by law, regulation or administrative action relating to customs debt

Official Journal L 179 , 17/07/1979 P. 0031 - 0035 Greek special edition: Chapter 01 Volume 4 P. 000P  Spanish special edition: Chapter 02 Volume 6 P. 0043  Portuguese special edition Chapter 02 Volume 6 P. 0043

++++COUNCIL DIRECTIVE  OF 25 JUNE 1979  ON THE HARMONIZATION OF PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION RELATING TO CUSTOMS DEBT   ( 79/623/ECC )  THE COUNCIL OF THE EUROPEAN COMMUNITIES ,  HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY , AND IN PARTICULAR ARTICLES 43 AND 100 THEREOF ,  HAVING REGARD TO THE PROPOSAL FROM THE COMMISSION ( 1 ) ,  HAVING REGARD TO THE OPINION OF THE EUROPEAN PARLIAMENT ( 2 ) ,  HAVING REGARD TO THE OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE ( 3 ) ,  WHEREAS THE COMMUNITY IS BASED UPON A CUSTOMS UNION ;  WHEREAS , WITHOUT PREJUDICE TO THE TRANSITIONAL MEASURES PROVIDED FOR IN CHAPTER I OF TITLE I OF PART FOUR OF THE ACT OF ACCESSION , THE ESTABLISHMENT OF THIS CUSTOMS UNION IS GOVERNED MAINLY BY CHAPTER I OF TITLE I OF PART TWO OF THE TREATY ; WHEREAS THAT CHAPTER CONTAINS A SERIES OF SPECIFIC PROVISIONS DEALING , IN PARTICULAR , WITH THE ABOLITION OF CUSTOMS DUTIES BETWEEN MEMBER STATES , THE ESTABLISHMENT AND PROGRESSIVE INTRODUCTION OF A COMMON CUSTOMS TARIFF AND THE AUTONOMOUS ALTERATION OR SUSPENSION OF THE DUTIES THEREUNDER ;  WHEREAS , WHILE ARTICLE 27 OF THE TREATY PROVIDES THAT BEFORE THE END OF THE FIRST STAGE MEMBER STATES SHALL , IN SO FAR AS MAY BE NECESSARY , TAKE STEPS TO APPROXIMATE THEIR PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION IN RESPECT OF CUSTOMS MATTERS , IT DOES NOT EMPOWER THE INSTITUTIONS OF THE COMMUNITY TO ADOPT BINDING PROVISIONS IN THAT FIELD ; WHEREAS , HOWEVER , THE THOROUGH SURVEY UNDERTAKEN JOINTLY WITH MEMBER STATES HAS SHOWN THE NEED IN CERTAIN FIELDS TO ESTABLISH , BY BINDING COMMUNITY ACTS , MEASURES ESSENTIAL FOR THE INTRODUCTION OF CUSTOMS RULES WHICH WILL ENSURE UNIFORM APPLICATION OF THE DUTIES ON THE IMPORT AND EXPORT OF GOODS WHICH ARE THE SUBJECT OF TRADE BETWEEN THE COMMUNITY AND THIRD COUNTRIES ;  WHEREAS THE AMOUNT OF THE DUTIES TO WHICH IMPORTS AND EXPORTS ARE SUBJECT UNDER THE PROVISIONS IN FORCE MUST BE PAID BY A NATURAL OR LEGAL PERSON , ON WHOM THERE IS AN OBLIGATION TO PAY THE SAID AMOUNT , WHICH IS HEREINAFTER REFERRED TO AS " CUSTOMS DEBT " ;  WHEREAS THE MOMENT WHEN THE CUSTOMS DEBT IS INCURRED IS THAT WHICH SHOULD BE TAKEN INTO CONSIDERATION IN MANY CASES TO DETERMINE CERTAIN CRITERIA ON WHICH THE TAXATION OF THE GOODS DEPENDS , IN PARTICULAR THEIR DESCRIPTION , QUANTITY AND VALUE ; WHEREAS IT IS THEREFORE NECESSARY TO ESTABLISH COMMON RULES FOR DETERMINING THE MOMENT WHEN THE CUSTOMS DEBT IS INCURRED , IN ORDER TO ENSURE UNIFORM APPLICATION OF THE COMMUNITY PROVISIONS IN FORCE ON IMPORTS AND EXPORTS ;  WHEREAS THE MOMENT WHEN THE CUSTOMS DEBT IS INCURRED MUST BE DEFINED IN THE LIGHT OF THE ESSENTIALLY ECONOMIC NATURE OF THE DUTIES ON IMPORTS AND EXPORTS ;  WHEREAS THE MOMENT WHEN THE CUSTOMS DEBT IS INCURRED ON IMPORTS SHOULD BE DEFINED IN TERMS OF THE CONDITIONS UNDER WHICH THE GOODS LIABLE TO IMPORT DUTIES ARE INTEGRATED INTO THE ECONOMY OF THE COMMUNITY ; WHEREAS , TO THIS END , REFERENCE SHOULD BE MADE IN PARTICULAR , ACCORDING TO THE CIRCUMSTANCES , EITHER TO THE PROVISIONS GOVERNING THE ENTRY INTO FREE CIRCULATION IN THE CUSTOMS TERRITORY OF THE COMMUNITY OF GOODS FROM THIRD COUNTRIES , OR TO THE OBLIGATIONS RESULTING FROM COUNCIL DIRECTIVE 68/312/EEC OF 30 JULY 1968 ON HARMONIZATION OF THE PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION RELATING TO CUSTOMS TREATMENT OF GOODS ENTERING THE CUSTOMS TERRITORY OF THE COMMUNITY , AND TEMPORARY STORAGE OF SUCH GOODS ( 4 ) OR TO THE OBLIGATIONS RELATING TO THE CUSTOMS SUPERVISION OR THE UTILIZATION OF THE GOODS APPLICABLE BY VIRTUE OF RECOURSE BEING HAD TO THE CUSTOMS REGIME UNDER WHICH THE SAID GOODS ARE PLACED ;  WHEREAS THE MOMENT WHEN THE CUSTOMS DEBT IS INCURRED ON EXPORTS SHOULD BE DEFINED IN TERMS OF THE CONDITIONS UNDER WHICH THE GOODS LIABLE TO EXPORT DUTIES LEAVE THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY ; WHEREAS IT IS THEREFORE NECESSARY TO DRAW A DISTINCTION DEPENDING ON WHETHER THE GOODS IN QUESTION ARE OR ARE NOT THE SUBJECT OF A CUSTOMS ENTRY WITH A VIEW TO THEIR EXPORTATION AND , WHERE APPROPRIATE , ON WHETHER THEY ARE OR ARE NOT ACTUALLY USED FOR THE PURPOSE SHOWN IN THAT ENTRY ;  WHEREAS IT IS NECESSARY TO FIX THE MOMENT TO BE TAKEN INTO CONSIDERATION FOR THE DETERMINATION OF THE AMOUNT OF THE CUSTOMS DEBT AND THAT AT WHICH PAYMENT THEREOF MAY BE DEMANDED BY THE COMPETENT AUTHORITIES AND TO SPECIFY IN WHAT CIRCUMSTANCES THE CUSTOMS DEBT MAY BE DEEMED NOT TO HAVE ARISEN OR TO BE EXTINGUISHED ; WHEREAS EXCEPT WHERE THE AMOUNT OF THE CUSTOMS DEBT IS PAID OR SUBJECT TO THE OPERATION OF A TIME BAR IN ACCORDANCE WITH THE PROVISIONS IN FORCE , THE REASONS FOR THIS EXTINCTION MUST BE BASED ON THE RECORDED FACT THAT THE GOODS HAVE NOT BEEN USED FOR THE ECONOMIC PURPOSE WHICH JUSTIFIED THE APPLICATION OF IMPORT OR EXPORT DUTIES ;  WHEREAS INASMUCH AS GOODS COMPLYING WITH THE CONDITIONS OF ARTICLES 9 AND 10 ( 1 ) OF THE TREATY ARE LIABLE TO CUSTOMS OR AGRICULTURAL CHARGES WHEN TRADED BETWEEN MEMBER STATES , THE PROVISIONS OF THIS DIRECTIVE SHOULD BE OBSERVED IN RESPECT OF THE CUSTOMS DEBT ARISING FROM THE EXISTENCE OF SUCH A CHARGE ,  HAS ADOPTED THIS DIRECTIVE :  ARTICLE 1  1 . THIS DIRECTIVE DETERMINES THE RULES WHICH MUST BE INCORPORATED IN THE MEMBER STATES' PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION , IN RESPECT OF :   - THE INCURRENCE OF A CUSTOMS DEBT ,   - THE MOMENT TO BE TAKEN INTO CONSIDERATION FOR THE DETERMINATION OF THE AMOUNT OF A CUSTOMS DEBT AND ITS LIABILITY FOR PAYMENT ,   - THE EXTINCTION OF A CUSTOMS DEBT .  2 . FOR THE PURPOSES OF THIS DIRECTIVE , THE FOLLOWING DEFINITIONS SHALL APPLY :   ( A ) " CUSTOMS DEBT " MEANS THE OBLIGATION ON A NATURAL OR LEGAL PERSON TO PAY THE AMOUNT OF THE IMPORT DUTIES  ( CUSTOMS DEBT ON IMPORTATION ) OR EXPORT DUTIES  ( CUSTOMS DEBT ON EXPORTATION ) WHICH APPLY UNDER THE PROVISIONS IN FORCE TO GOODS LIABLE TO SUCH DUTIES ;   ( B ) " IMPORT DUTIES " MEANS CUSTOMS DUTIES AND CHARGES HAVING EQUIVALENT EFFECT , AND AGRICULTURAL LEVIES AND OTHER IMPORT CHARGES LAID DOWN UNDER THE COMMON AGRICULTURAL POLICY OR UNDER THE SPECIFIC REGIMES APPLICABLE , PURSUANT TO ARTICLE 235 OF THE TREATY , TO CERTAIN GOODS RESULTING FROM THE PROCESSING OF AGRICULTURAL PRODUCTS ;   ( C ) " EXPORT DUTIES " MEANS AGRICULTURAL LEVIES AND OTHER EXPORT CHARGES LAID DOWN UNDER THE COMMON AGRICULTURAL POLICY OR UNDER THE SPECIFIC REGIMES APPLICABLE , PURSUANT TO ARTICLE 235 OF THE TREATY , TO CERTAIN GOODS RESULTING FROM THE PROCESSING OF AGRICULTURAL PRODUCTS ;   ( D ) " ENTRY IN THE ACCOUNTS " MEANS THE ADMINISTRATIVE ACT BY WHICH THE AMOUNT OF THE IMPORT OR EXPORT DUTIES TO BE LEVIED BY THE COMPETENT AUTHORITIES IS DULY DETERMINED .  TITLE 1  INCURRENCE OF THE CUSTOMS DEBT  A . CUSTOMS DEBT ON IMPORTATION  ARTICLE 2  A CUSTOMS DEBT ON IMPORTATION SHALL BE INCURRED BY :   ( A ) THE PLACING OF GOODS LIABLE TO IMPORT DUTIES IN FREE CIRCULATION IN THE CUSTOMS TERRITORY OF THE COMMUNITY ;   ( B ) THE INTRODUCTION INTO THE CUSTOMS TERRITORY OF THE COMMUNITY OF GOODS LIABLE TO IMPORT DUTIES IN VIOLATION OF THE PROVISIONS ADOPTED IN IMPLEMENTATION OF ARTICLE 2 OF DIRECTIVE 68/312/EEC .  ANY GOODS COMING FROM A FREE ZONE - WITHIN THE MEANING OF ARTICLE 1 ( 2 ) OF COUNCIL DIRECTIVE 69/75/EEC OF 4 MARCH 1969 ON THE HARMONIZATION OF PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION RELATING TO FREE ZONES ( 5 ) - SITUATED IN THE CUSTOMS TERRITORY OF THE COMMUNITY , SHALL BE TREATED IN THE SAME WAY AS GOODS INTRODUCED INTO THE CUSTOMS TERRITORY OF THE COMMUNITY ;   ( C ) THE REMOVAL OF GOODS LIABLE TO IMPORT DUTIES FROM THE CUSTOMS SUPERVISION INVOLVED IN THE TEMPORARY STORAGE OF THE GOODS OR THEIR BEING PLACED UNDER A CUSTOMS REGIME WHICH INVOLVES SUCH SUPERVISION ;   ( D ) THE NON-FULFILMENT OF ONE OF THE OBLIGATIONS ARISING , IN RESPECT OF GOODS LIABLE TO IMPORT DUTIES , FROM THEIR TEMPORARY STORAGE OR FROM THE USE OF THE CUSTOMS REGIME UNDER WHICH THEY ARE PLACED , OR NON-COMPLIANCE WITH A CONDITION TO WHICH THE GRANT OF THE REGIME IS SUBJECT , UNLESS THE COMPETENT AUTHORITIES ARE SATISFIED THAT THESE FAILURES HAVE NO SIGNIFICANT EFFECT ON THE CORRECT OPERATION OF THE TEMPORARY STORAGE PROCEDURE OR CUSTOMS REGIME IN QUESTION ;   ( E ) THE FAILURE TO USE FOR THE STIPULATED PURPOSE WITHIN THE SET TIME LIMIT GOODS PUT INTO FREE CIRCULATION TOTALLY OR PARTIALLY EXEMPTED FROM IMPORT DUTIES BECAUSE OF THEIR INTENDED USE FOR A PARTICULAR PURPOSE , OR THEIR USE FOR PURPOSES OTHER THAN THOSE STIPULATED .  THE DESTRUCTION OF THE GOODS WITHOUT THE PRIOR AUTHORIZATION OF THE COMPETENT AUTHORITIES , BEFORE THEIR ACTUAL USE FOR THE STIPULATED PURPOSE , SHALL BE DEEMED TO BE A USE FOR PURPOSES OTHER THAN THOSE STIPULATED .   ( F ) THE DEFINITIVE RETENTION , IN THE CUSTOMS TERRITORY OF THE COMMUNITY , OF WASTE OR DEBRIS LIABLE TO IMPORT DUTIES WHICH RESULTS FROM THE DESTRUCTION , WITH THE PRIOR AUTHORIZATION OF THE COMPETENT AUTHORITIES , OF GOODS IN FREE CIRCULATION , WHERE SUCH DESTRUCTION HAS , PURSUANT TO THE PROVISIONS IN FORCE , THE EFFECT :   - EITHER OF PREVENTING THE INCURRENCE OF A CUSTOMS DEBT IN RESPECT OF THE GOODS IN QUESTION ,   - OR OF PERMITTING THE REIMBURSEMENT OR CANCELLATION OF THE IMPORT DUTIES RELATING TO THE SAID GOODS .  ARTICLE 3  THE MOMENT WHEN A CUSTOMS DEBT ON IMPORTS IS INCURRED SHALL BE DEEMED TO BE :   ( A ) IN THE CASES REFERRED TO IN ARTICLE 2 ( A ) , THE MOMENT WHEN THE COMPETENT AUTHORITIES ACCEPT THE ENTRY OF THE GOODS FOR FREE CIRCULATION OR THE TIME OF ANY OTHER ACT WHICH , IN ACCORDANCE WITH THE PROVISIONS IN FORCE , HAS THE SAME EFFECT IN LAW AS SUCH ACCEPTANCE ;   ( B ) IN THE CASES REFERRED TO IN ARTICLE 2 ( B ) , THE MOMENT WHEN THE GOODS ARE INTRODUCED INTO THE CUSTOMS TERRITORY OF THE COMMUNITY ;   ( C ) IN THE CASES REFERRED TO IN ARTICLE 2 ( C ) , THE MOMENT WHEN THE GOODS ARE REMOVED FROM CUSTOMS SUPERVISION ;   ( D ) IN THE CASES REFERRED TO IN ARTICLE 2 ( D ) , EITHER THE MOMENT AT WHICH THE OBLIGATION , NON-FULFILMENT OF WHICH CAUSES THE CUSTOMS DEBT TO BE INCURRED , CEASES TO BE MET , OR THE MOMENT AT WHICH THE CUSTOMS REGIME WAS GRANTED WHERE IT IS ESTABLISHED SUBSEQUENTLY THAT A CONDITION GOVERNING THE GRANT OF THE SAID REGIME WAS NOT IN FACT FULFILLED ;   ( E ) IN THE CASES REFERRED TO IN ARTICLE 2 ( E ) :   - IF THE GOODS ARE USED WITH THE AUTHORIZATION OF THE COMPETENT AUTHORITIES FOR PURPOSES OTHER THAN THOSE QUALIFYING FOR TOTAL OR PARTIAL EXEMPTION FROM IMPORT DUTIES , THE MOMENT WHEN SUCH AUTHORIZATION WAS ISSUED ,   - IN OTHER CASES , THE MOMENT WHEN THE TIME LIMIT SET FOR USE OF THE GOODS FOR THEIR STIPULATED PURPOSES EXPIRES OR , WHERE APPROPRIATE , THE MOMENT WHEN THE GOODS ARE FIRST USED FOR PURPOSES OTHER THAN THOSE QUALIFYING FOR TOTAL OR PARTIAL EXEMPTION FROM IMPORT DUTIES ;   ( F ) IN THE CASES REFERRED TO IN ARTICLE 2 ( F ) , THE MOMENT WHEN THE GOODS ARE DESTROYED .  ARTICLE 4  BY WAY OF DEROGATION FROM ARTICLE 2 , NO CUSTOMS DEBT ON IMPORTATION SHALL BE DEEMED TO BE INCURRED IN RESPECT OF SPECIFIC GOODS :   ( A ) WHERE THE PERSON CONCERNED PROVES TO THE SATISFACTION OF THE COMPETENT AUTHORITIES THAT THE NON-FULFILMENT OF THE OBLIGATIONS WHICH ARISE FROM :   - THE PROVISIONS ADOPTED IN APPLICATION OF ARTICLE 2 OF DIRECTIVE 68/312/EEC , OR   - KEEPING THE GOODS IN QUESTION IN TEMPORARY STORAGE , OR   - THE USE OF THE CUSTOMS REGIME UNDER WHICH THE SAID GOODS HAVE BEEN PLACED ,  RESULTS FROM THE TOTAL DESTRUCTION OR IRRETRIEVABLE LOSS OF THE SAID GOODS BY REASON OF THE NATURE OF THE GOODS THEMSELVES OR BECAUSE OF UNFORESEEABLE CIRCUMSTANCES OR FORCE MAJEURE ;   ( B ) WHERE THE GOODS CONCERNED , PREVIOUSLY PUT INTO FREE CIRCULATION WITH TOTAL OR PARTIAL EXEMPTION FROM IMPORT DUTIES BECAUSE OF THEIR INTENDED USE FOR SPECIAL PURPOSES , ARE WITH THE AUTHORIZATION OF THE COMPETENT AUTHORITIES RE-EXPORTED OUTSIDE THE COMMUNITY OR DESTROYED .  B . CUSTOMS DEBT ON EXPORTATION  ARTICLE 5  A CUSTOMS DEBT ON EXPORTATION SHALL BE INCURRED BY :   ( A ) GOODS LIABLE TO EXPORT DUTIES LEAVING THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY AS DEFINED FOR THE PURPOSE OF APPLYING SUCH DUTIES ;   ( B ) FAILURE TO USE GOODS FOR THE PURPOSE FOR WHICH THEY WERE ALLOWED TO LEAVE THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY , WITHIN THE MEANING OF PARAGRAPH  ( A ) ABOVE , WITH TOTAL OR PARTIAL EXEMPTION FROM EXPORT DUTIES .  ARTICLE 6  THE MOMENT WHEN A CUSTOMS DEBT ON EXPORTATION IS INCURRED SHALL BE DEEMED TO BE :   ( A ) IN THE CASES REFERRED TO IN ARTICLE 5 ( A ) :   - IF THE GOODS IN QUESTION ARE THE SUBJECT OF A CUSTOMS ENTRY WITH A VIEW TO THEIR EXPORTATION OUTSIDE THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY , THE MOMENT WHEN THE COMPETENT AUTHORITIES ACCEPT THAT ENTRY OR THE TIME OF ANY OTHER ACT WHICH , IN ACCORDANCE WITH THE PROVISIONS IN FORCE , HAS THE SAME EFFECT IN LAW AS SUCH ACCEPTANCE ,   - IF THE GOODS IN QUESTION HAVE NOT BEEN THE SUBJECT OF A CUSTOMS ENTRY AS REFERRED TO ABOVE , THE MOMENT WHEN THE GOODS HAVE ACTUALLY LEFT THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY ;   ( B ) IN THE CASES REFERRED TO IN ARTICLE 5 ( B ) :   - IF THE DIFFERENT USE TO WHICH THE GOODS ARE PUT IS AUTHORIZED BY THE COMPETENT AUTHORITIES , THE MOMENT WHEN THAT AUTHORIZATION IS GIVEN ,   - IN OTHER CASES , THE MOMENT WHEN THE GOODS ARE USED FOR A PURPOSE OTHER THAN THAT FOR WHICH THEY WERE ALLOWED TO LEAVE THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY WITH TOTAL OR PARTIAL EXEMPTION FROM EXPORT DUTIES , OR , SHOULD THE COMPETENT AUTHORITIES BE UNABLE TO DETERMINE THAT MOMENT , THE MOMENT OF EXPIRY OF THE TIME LIMIT SET FOR THE PRODUCTION OF PROOF THAT THE GOODS HAVE ACTUALLY BEEN USED FOR THE PURPOSE WHICH ENTITLED THEM TO SUCH EXEMPTION .  TITLE II  MOMENT TO BE TAKEN INTO CONSIDERATION TO DETERMINE THE AMOUNT OF THE CUSTOMS DEBT AND ITS LIABILITY FOR PAYMENT  ARTICLE 7  SUBJECT TO THE SPECIAL PROVISIONS ADOPTED FOR SPECIFIC CUSTOMS OR AGRICULTURAL REGULATIONS :   ( A ) THE AMOUNT OF THE IMPORT OR EXPORT DUTIES PAYABLE ON GOODS SHALL BE DETERMINED ON THE BASIS OF THE TAXATION ELEMENTS APPROPRIATE TO THE GOODS AT THE MOMENT WHEN THE CUSTOMS DEBT IN RESPECT OF THEM IS INCURRED ;   ( B ) WHERE IT IS NOT POSSIBLE TO DETERMINE PRECISELY WHEN THE CUSTOMS DEBT IS INCURRED , THE MOMENT TO BE TAKEN INTO CONSIDERATION FOR THE PURPOSES OF DETERMINING THE TAXATION ELEMENTS APPROPRIATE TO THE GOODS CONCERNED SHALL BE THE MOMENT WHEN THE COMPETENT AUTHORITIES RECORD THAT THE GOODS ARE IN A SITUATION WHICH HAS GIVEN RISE TO A CUSTOMS DEBT .  HOWEVER , WHERE THE INFORMATION AVAILABLE TO THE COMPETENT AUTHORITIES ENABLES THEM TO ESTABLISH THAT THE CUSTOMS DEBT WAS INCURRED AT A MOMENT PRIOR TO THAT AT WHICH THEY RECORDED THE INCURRENCE OF THE DEBT , THE AMOUNT OF THE IMPORT OR EXPORT DUTIES PAYABLE ON THE GOODS IN QUESTION SHALL BE DETERMINED ON THE BASIS OF THE TAXATION ELEMENTS WHICH WERE APPROPRIATE TO THE GOODS AT THE MOST DISTANT MOMENT IN THE PAST AT WHICH THE EXISTENCE OF THE CUSTOMS DEBT ARISING FROM THIS SITUATION CAN BE ESTABLISHED .  ARTICLE 8  WITHOUT PREJUDICE TO THE PERIODS FOR PAYMENT WHICH HE MAY BE ALLOWED UNDER THE PROVISIONS IN FORCE , THE PERSON LIABLE SHALL BE LIABLE TO PAY THE AMOUNT OF THE IMPORT OR EXPORT DUTIES WHICH CONSTITUTE THE CUSTOMS DEBT FROM THE MOMENT WHEN THE COMPETENT AUTHORITIES ENTER THESE DUTIES IN THE ACCOUNTS .  TITLE III  EXTINCTION OF THE CUSTOMS DEBT  ARTICLE 9  1 . WITHOUT PREJUDICE TO THE PROVISIONS APPLICABLE IN THE CASE OF INSOLVENCY OF THE DEBTOR , AS DULY ESTABLISHED BY JUDICIAL PROCEEDINGS , THE CUSTOMS DEBT SHALL BE EXTINGUISHED :   ( A ) BY THE PAYMENT OF THE AMOUNT OF THE IMPORT OR EXPORT DUTIES PAYABLE ON THE GOODS IN QUESTION OR BY REMISSION OF THIS AMOUNT PURSUANT TO COMMUNITY PROVISIONS ;   ( B ) BY THE OPERATION OF A TIME BAR , IN ACCORDANCE WITH THE PROVISIONS IN FORCE .  2 . IN ADDITION :   ( A ) THE CUSTOMS DEBT ON IMPORTATION SHALL BE EXTINGUISHED :   - WHERE , BEFORE THEY HAVE BEEN RELEASED FROM CUSTOMS SUPERVISION , THE ENTRY OF THE GOODS WITH A VIEW TO THEIR RELEASE FOR FREE CIRCULATION IS , FOR A REASON ADMISSIBLE UNDER THE EXISTING REGULATIONS , CANCELLED OR RENDERED INVALID BY THE COMPETENT AUTHORITIES , OR WHERE THE LATTER AUTHORIZE THE DECLARANT TO WITHDRAW ANY SUCH DECLARATION AND REPLACE IT BY AN ENTRY FOR ANOTHER CUSTOMS REGIME ,   - WHERE THE GOODS ENTERED WITH A VIEW TO THEIR RELEASE FOR FREE CIRCULATION ARE , BEFORE THEIR RELEASE FROM CUSTOMS SUPERVISION , DESTROYED ON THE ORDER OF OR WITH THE AUTHORIZATION OF THE COMPETENT AUTHORITIES OR SURRENDERED TO THE STATE TREASURY WITH THE AGREEMENT OF THE SAID AUTHORITIES ,   - WHERE THE PERSON CONCERNED PROVES TO THE SATISFACTION OF THE COMPETENT AUTHORITIES THAT THE GOODS ENTERED WITH A VIEW TO THEIR RELEASE FOR FREE CIRCULATION WERE DESTROYED OR IRRETRIEVABLY LOST BEFORE THEIR RELEASE FROM CUSTOMS SUPERVISION AS A RESULT OF THE ACTUAL NATURE OF THE GOODS OR OF UNFORESEEABLE CIRCUMSTANCES OR FORCE MAJEURE ,   - WHERE THE PERSON CONCERNED PROVES , TO THE SATISFACTION OF THE COMPETENT AUTHORITIES , THAT THE CIRCUMSTANCES WHICH CAUSED THE NON-FULFILMENT OF AN OBLIGATION ARISING , IN RESPECT OF GOODS LIABLE TO IMPORT DUTIES , FROM THEIR BEING KEPT IN TEMPORARY STORAGE OR FROM THE USE OF THE CUSTOMS REGIME UNDER WHICH THEY WERE PLACED WERE DUE TO :   - EITHER THE EXPORTATION OF THE GOODS CONCERNED OUTSIDE THE CUSTOMS TERRITORY OF THE COMMUNITY OR THEIR INTRODUCTION INTO A FREE ZONE ,   - OR THE DISPATCH OF THE GOODS CONCERNED TO ANOTHER MEMBER STATE WHERE THEY WERE TREATED IN ACCORDANCE WITH THEIR LEGAL STATUS THEREIN ;   ( B ) THE CUSTOMS DEBT ON EXPORTATION SHALL BE EXTINGUISHED :   - WHERE THE EXPORT ENTRY IS , FOR A REASON ADMISSIBLE UNDER THE EXISTING REGULATIONS , CANCELLED OR RENDERED INVALID BY THE COMPETENT AUTHORITIES ,   - WHERE THE PERSON CONCERNED PROVES , TO THE SATISFACTION OF THE COMPETENT AUTHORITIES , THAT IT HAS NOT BEEN POSSIBLE FOR THE GOODS DECLARED FOR EXPORT TO LEAVE THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY .  TITLE IV  PROVISIONS APPLICABLE TO TRADE BETWEEN MEMBER STATES  ARTICLE 10  TO THE EXTENT THAT GOODS COMPLYING WITH THE CONDITIONS OF ARTICLES 9 AND 10 ( 1 ) OF THE TREATY ARE LIABLE TO CUSTOMS OR AGRICULTURAL CHARGES WHEN TRADED BETWEEN MEMBER STATES , ARTICLES 2 TO 9 OF THIS DIRECTIVE SHALL BE APPLICABLE BY ANALOGY , AS REGARDS THE INCURRENCE OF THE CUSTOMS DEBT ARISING FROM THIS SITUATION , TO THE MOMENT TO BE TAKEN INTO CONSIDERATION FOR DETERMINATION OF THE AMOUNT OF THE CUSTOMS DEBT , ITS LIABILITY FOR PAYMENT AND ITS EXTINCTION .  TITLE V  FINAL PROVISIONS  ARTICLE 11  THIS DIRECTIVE SHALL NOT CONSTITUTE AN IMPEDIMENT TO THE PROVISIONS IN FORCE IN THE MEMBER STATES UNDER WHICH THE GOODS THEMSELVES CONSTITUTE SECURITY FOR THE IMPORT OR EXPORT DUTIES TO WHICH THEY ARE LIABLE AND AS SUCH MAY BE SUBJECT TO SEIZURE OR CONFISCATION .  ARTICLE 12  1 . MEMBER STATES SHALL BRING INTO FORCE THE MEASURES NECESSARY TO COMPLY WITH THIS DIRECTIVE NOT LATER THAN 1 JANUARY 1982 .  2 . EACH MEMBER STATE SHALL INFORM THE COMMISSION OF THE PROVISIONS WHICH IT ADOPTS TO IMPLEMENT THIS DIRECTIVE . THE COMMISSION SHALL FORWARD THIS INFORMATION TO THE OTHER MEMBER STATES .  ARTICLE 13  THIS DIRECTIVE IS ADDRESSED TO THE MEMBER STATES .  DONE AT LUXEMBOURG , 25 JUNE 1979 .  FOR THE COUNCIL  THE PRESIDENT  J . LE THEULE  ( 1 ) OJ NO C 128 , 10 . 6 . 1976 , P . 48 .  ( 2 ) OJ NO C 238 , 11 . 10 . 1976 , P . 42 .  ( 3 ) OJ NO C 299 , 18 . 12 . 1976 , P . 14 .  ( 4 ) OJ NO L 194 , 6 . 8 . 1968 , P . 13 .  ( 5 ) OJ NO L 58 , 8 . 3 . 1969 , P . 11 .