disse bestemmelser har den uheldige foelge, at modtagerne af smaaforsendelser, hvis samlede vaerdi maaske blot lige overstiger 45 ECU, helt mister retten til fritagelse; en undersoegelse af forholdene har vist, at det ikke skulle give anledning til stoerre administrative problemer at indfoere regler paa dette saerlige omraade svarende til dem, der gaelder for varer, som indfoeres af rejsende i deres personlige bagage; der boer derfor foretages en tilpasning baade af afsnit II, litra C, i bestemmelserne til Den Kombinerede Varenomenklatur og af afsnit VII i forordning (EOEF) nr. 918/83, saaledes at der indroemmes fritagelse for op til 45 ECU ved indfoersel af smaaforsendelser til private, og at enhedstoldsatsen paa 10 % kun opkraeves for den del af vaerdien, der overstiger dette beloeb;
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 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;