ANNEXSupplementary provisions
A COMMON VOCATIONAL TRAINING PROGRAMME FOR CUSTOMS OFFICIALS UNDERGOING INITIAL TRAINING IN THE MEMBER STATES Note The common training programme, which is described hereafter, is not intended to give an exhaustive list of the training to be given in the framework of this programme. The objective is to give officials of the customs administrations of Member States a basis for common training which is essential for a clear understanding of their functions and the execution of their jobs. Specialized common training will be given to officials having gained a certain level of professional experience in the framework of specific programmes which will be developed later. I. The European Communities - Legal foundation: - ECSC, Euratom, EEC Treaties, Single Act. - The Community institutions and their functioning: - the European Parliament, - the Council, - the Commission, - the Court of Justice. - The European Council (Article 2 of the Single Act) - Control and consultative organizations: - the Court of Auditors, - the Economic and Social Committee. - Resources proper to the Community: - customs duties, - agricultural levies, - VAT contribution, - contribution from Member States in proportion to their GNP. II. The foundations of the European Economic Community - The customs union. - The internal market: - the free circulation of goods, - the free circulation of people, - the free circulation of capital, - the free circulation of services. - Common policies in particular: - commercial policy, - agricultural policy, - fishing policy. III. The basis of Community customs Law - Internal basis: - the Treaties, - the derived law, - the jursiprudence of the Court of Justice. - International law: - international conventions to which the EEC is party and reaches agreement for the Community, - agreements reached by the Member States. IV. Community customs law - Field of application: - the Customs territory of the Community. - Common customs tariff: - the combined nomenclature and Taric, - the duties of the CCT, - binding tariff information, - the exceptions to the general tariff rules: - customs franchise, - particular destinations, - suspension, - quotas, - the general system of preferences, etc. - Origin of goods: - non-preferential, - preferential. - Customs valuation - Customs obligations: - customs debt, - deferred payment, - post-clearance recovery of customs duties, - repayment or remission of customs duties. - The single administrative document - Community customs procedures: - free circulation, - exports, - customs economic procedures: - warehousing, - inward processing, - temporary importation, - processing under customs control, - outward processing. - Free zones - Circulation of goods: - international transit, - common transit, - community transit. V. Community fiscal law - The principles of VAT. - The principles of excise. - Tax exemptions. - The rules of administrative cooperation and the control of fiscal matters. VI. Community commercial policies - The principles. - The means of implementation: - the framework: GATT, - Article 113: - the rules, - commercial agreements. - Customs instruments. VII. The common agricultural policy - The principles, - Customs mechanisms. - The fight against fraud at importation and exportation of agricultural produce. VIII. The duties of the customs officer - Implementation of Community customs law. - Application and control of Community, international and national law at the time of importation, exportation or transit (health, strategic products, drugs, environment, dangerous materials, works of art, etc.). - The fight against fraud. - Mutual assistance.