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Whereas Part II B of the preliminary provisions of the Common Customs Tariff in the Annex to Council Regulation (EEC) No 950/68(2) of 28 June 1968, as last amended by Regulation (EEC) No 2260/73 (3), provides that, where the interested party does not demand the application of the normal rate, customs duty is to be charged at the flat rate of 10 % ad valorem on goods sent in small consignments to private individuals, provided that such importations are not of a commercial nature; Whereas, it is useful and possible without endangering the aims of the common agricultural policy, to collect, following the same methods, all the other import charges on agricultural products as well as on certain goods coming under the system of exchages laid down in Council Regulation (EEC) No 1059/69 (4) of 28 May 1969 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products, as last amended by Regulation (EEC) No 1491/73 (5);

Whereas the same transaction can give rise to the collection of several different charges ; whereas in order to allow a system of flat rate taxation to achieve its aim, it is necessary to apply a single flat rate charge for the whole of these charges, HAS ADOPTED THIS REGULATION: