No L 123/2 Official Journal of the European Communities 17. 5. 88 COUNCIL REGULATION (EEC) No 1315/88 of 3 May 1988 amending Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff and Regulation (EEC) No 918/83 setting up a Community system of reliefs from customs duty THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, and in particular Article 28 thereof, Having regard to the proposal from the Commission (), Having regard to the opinion of the European Parliament (%), Héving regard to the opinion of the Economic and Social Committee (%), Whereas Section II C of the preliminary provisions of the combined nomenclature annexed to Regulation (EEC) No 2658/87 (%), provides for customs duty to be charged at the flat rate of 10 % ad wvalorem on goods sent in small consignments to private individuals or contained in travellers’ personal luggage, provided that such importations are not of a commercial nature and that the total value of such goods does not exceed 115 ECU per consignment or per traveller; Whereas, in accordance with Section II C (3) of the said preliminary provisions, the flat rate 10 % customs duty is charged in respect of goods contained in travellers’ personal luggage only on the fraction of the value exceeding the amounts admitted free of import duties " pursuant to Article 45 to 49 of Regulation (EEC) No 918/83 (), as amended by Regulation (EEC) No 3822/85 (¥) ; whereas, however, as a result of the third indent of Article 29 (2) of Regulation (EEC) No 918/83, the flat of 10 % is charged on all goods in small consignments sent to private individuals where the total value of the said consignments exceeds the amount laid. down for their duty-freé admission, i.e. 45 ECU; Whereas the disadvantage of these rules is that they preclude any relief for the consignees of small consignments whose total value exceeds, even by a small margin, the amount of 45 ECU ; whereas examination of the situation has revealed that the introduction in this particular context of provisions similar to those applicable to goods contained in travellers’ personal luggage should not cause serious administrative difficulties ; whereas it is accordingly appropriate to amend both Section II C of the preliminary provisions of the combined nomenclature and Title VII of Regulation (EEC) No 918/83 to permit () OJ No C 254, 11. 10. 1986, p. 7 () OJ No C 13, 18. 1. 1988, p. 173. () OJ No C 105, 21. 4. 1987, p. 4. () OJ No L 256, 7. 9. 1987, p. 1. () OJ No L 105, 23: 4. 1983, p. 1. (9 OJ No L 370, 31. 12. 1985, p. 22. relief on the import of small consignments sent to private individuals up to a value of 45 ECU and to charge the flat rate 10 % customs duty only on the fraction of the value exceeding that amount; Whereas at this juncture the value beyond which the flat rate of 10 % customs duty may be charged on consignments sent to private individuals should be raised from 115 ECU to 200 ECU, as the Commission proposed on 16 November 1984 (); whereas for reasons of legal clarity, all these amendments should be made by means of a complete redrafting of Section II C of the preliminary provisions of the combined nomenclature and Title VII of Regulation (EEC) No 918/83; Whereas Article 1 (3) of Regulation (EEC) No 918/83 provides that the island of Heligoland is to be considered a third country ; whereas as a result of the provisions of Council Regulatlon (EEC) No 2151/84 of 23 July 1984 on the customs terrltory of the Community (%), as last amended by the Act of Accession of Spain and Portugal, that all territories excluded from the customs territory of the Community are in the same legal position as Heligoland ; whereas it is therefore necessary to amend the said Article 1 (3); Whereas Articles 137 and 138 of Regulation (EEC) No 918/83 lay down the conditions on which, until the establishment of Community provisions in the field in question, Member States may apply special relief granted on imports of instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment ; Whereas the experience acquired from application of these provisions by one Member State has shown that the duty-free admission of the instruments and apparatus in question, provided that equivalent instruments and apparatus are not being manufactured in the Community cannot have untoward effects on the Community economy ; whereas it would, however, make an effective contribution to the detection and treatment of serious diseases which may affect persons residing in the Community ; whereas it is advisable to encourage any donations of such instruments or apparatus to medical institutions approved for these purposes by the competent authorities; whereas the optional and temporary provisions laid down by Articles 137 and 138 of Regulation (EEC) No 918/83 in respect of instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment () OJ No C 324, 5. 12. 1984, p. S. () OJ No L 197, 27. 7. 1984, p. 1..