30. 6. 89 Official Journal of the European Communities No'L 186/1 I (Acts whose public-ation is obligatory) COUNCIL REGULATION (EEC) No 1854/89 of 14 June 1989 on the entry in the accounts and terms of payment of the amounts of the import duties or export " duties resulting from a customs debt THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, and in particular Article 100a thereof, i Having regard to the proposal from the Commission (1), ‘In cooperation with the European Parliament (2), Having regard to the opinion of the Economic and Social - Committee (3), Whereas the entry in the accounts of import duties or export duties is of decisive importance for the implementation of the majority of - specific customs regulations; whereas .the conditions under which such entry in the accounts must take place - are currently defined only in Council Directive 78/453/EEC of 22 May 1978 on the harmonization of provisions laid down by law, regulation or administrative action concerning deferred payment of import duties or export duties (4);" whereas, in other cases, the conditions under which the amounts of import duties or export duties are entered in the accounts are determined by the Member States; whereas the best possible arrangements must accordingly be made for their uniform application - throughout the Community; whereas to that end the present provisions of Directive 78/453/EEC should be replaced by a Regulation incorporating all necessary clarifications .and adjustments; Whereas the rules on entry in the accounts and terms of payment of customs debt are of particular importance for the smooth functioning of the customs union and for ensuring the optimum degree of equal treatment of traders in the collection of import and export duties; Whereas it can be left to the Member States to determine the practical procedures for the entry in the accounts of amounts (1) OJ No C 41, 13. 2. 1985, p. 5. (3) O] No C 229, 9. 9. 1985, p. 107, and O] No C 96, 17. 4, 1989. (*) OJ No C 169, 8. 7. 1985, p. 6. (*) O] No L 146, 2. 6. 1978, p. 19. of import duties or export duties; whereas the main requirement is to fix the periods within which such entry in the accounts rhust take place; ' Whereas it is advisable to fix also the periods within which the amounts of import duties or export duties entered in the accounts must be paid; whereas the payment facilities which are granted in the Member States, other than deferment of payment, ought to be maintained in a harmonized form; whereas, in the interests of clarity, it is appropriate to give a new form to all the measures concerning the payment of import-duties or export duties, including those relating to deferment of payment currently contained in Directive 78/453/EEC, by including them in a single text; Whereas in the case of payment facilities other than deferment of payment, and of late payment and failure to pay by the time limit fixed, the present legal situation in which interest- must be paid is maintained; Whereas; having regard to the constant growth in commercial traffic and the need to release goods as quickly as possible, the methods of control used by the customs departments have been adjusted so that they only examine goodsbefore release in a very small number of cases; whereas checks on compliance with import and export rules are thus deferred and consist mainly of bookkeeping checks, which may entail post-clearance recovery of an additional amount of duties; whereas such post-clearance checks may similarly give rise to repayment of an amount of duty paid in excess; whereas the amount of duty paid in excess will have been calculated on the basis of information -declared for tax purposes by the person concerned himself and whereas the latter will have had access to the goods far more rapidly than if they had been examined before release was granted; Whereas, in view of the current conditions under which credit policy is determined in the various Member States, it is not possible to fix a rate of credit interest and a rate of interest on arrears applicable throughout the Community; whereas it is essential, however, to avoid, within each Member State, excessive disparities of treatment between persons liable for