No C 324/8 Official Journal of the European Communities 17. 12. 88 
II 
(Preparatory Acts) 
COMMISSION 
Proposal for a Council Regulation (EEC) amending Regulation (EEC) No 3/84 introducing 
arrangements for movement within the Community of goods sent from one Member State for 
temporary use in one or more other Member States 
COM(88) 526 final — SYN 166 
(Submitted by the Commission to the Council on 23 November 1988) 
(88/C 324/11) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 100a 
thereof, 
Having regard to the proposal from the Commission, 
In cooperation with the European Parliament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas Council Regulation (EEC) No 3/84 (') became 
applicable on 1 July 1985 for an initial experimental 
period of three years; whereas in the light of the report 
on the operation of the arrangements introduced by the 
abovementioned Regulation, submitted to the Council by 
the Commission on 15 March 1988, the period of 
validity.of that Regulation was extended on a proposal 
from the Commission until 30 June 1989 by Regulation 
(EEC) No 1227/88(2); 
Whereas Article 17 (2) of Regulation (EEC) No 3/84 
provides that the Council, on the basis of the abovemen­
tioned report, shall decide on the definitive application 
of that Regulation and on any amendments to be made 
to its provisions, in particular for the purpose of their 
simplification; whereas following the amendment of the 
Treaty by the Single European Act, Article 100a provides 
the legal basis to be used in adopting provisions aimed at 
the establishment and operation of the internal market; 
whereas that Article should therefore be the basis for 
adopting this act; Whereas, in particular, it emerges from the abovemen­
tioned report that since their introduction, the 
arrangements for movement within the Community have 
been fairly widely used and meet a real need on the part 
of users who appreciate, amongst other things, the fact 
that no security is required and the facilities they are 
afforded when crossing frontiers; whereas consequently 
it appears advisable to retain the abovementioned 
arrangements until the single market is established; 
Whereas numerous private individuals and business 
people have contended that the number of goods and 
beneficiaries covered by Regulation (EEC) No 3/84 is 
too restricted; whereas when the Regulation was 
adopted it was deemed appropriate to cover only those 
goods which, when temporarily imported, were granted 
tax exemption on an identical basis by all Member States 
under the terms of international conventions; whereas 
the main beneficiaries of the arrangements are public, 
official or approved bodies; 
Whereas the situation described above changed 
considerably upon the adoption by the Council of the 
17th Council Directive 85/362/EEC of 16 July 1985 on 
the harmonization of the laws of the Member States 
relating to turnover taxes — Exemption from value 
added tax on the temporary importation of goods other 
than means of transport (3), which provides that 
temporary importation with exemption from VAT shall 
be granted for a wide range of Community goods which 
are imported temporarily from one Member State into 
another, in principle irrespective of the beneficiaries; 
whereas it would therefore appear logical to extend the 
scope of Regulation (EEC) No 3/84 along the same 
lines; whereas, however, in order to enable the 
arrangements for movement within the Community to 
play the role which they can in fact play in regard to the 
establishment of the single market, such extension must 
be effected subject to retention of the existing advantages 
of the abovementioned Regulation and, in particular, 
(') OJ No L 2, 4. 1. 1984, p.l. 
(2) OJ No L 118, 6. 5. 1988, p. 1. O OJ No L 192, 24. 7. 1985, p. 20. 
17. 12. 88 Official Journal of the European Communities No C 324/9 
without requiring security to be provided, even as an 
optional requirement; whereas such an option is 
provided for in the 17th Directive; 
Whereas, moreover, in order to ensure that the 17th 
Directive and Regulation (EEC) No 3/84 correspond 
exactly, the period of validity of the Community 
movement carnet introduced by the abovementioned 
Regulation must be brought into line with the periods 
during which goods may remain under the temporary 
importation arrangements provided for in the 17th 
Directive; 
Whereas the procedure in respect of the Community 
movement carnet appears in some cases to be awkward 
and even superfluous; whereas in order to mitigate such 
disadvantages and in the light of the adoption by the 
Council of Regulation (EEC) No .... of ... on the 
abolition of exit formalities at internal Community 
frontiers ('), in respect of the abovementioned carnet, it 
would appear possible to abolish the formalities which 
are at present carried out on leaving Member States of 
transit and use without jeopardizing the correct 
application of the arrangements for movement within the 
Community; whereas, for the same purpose, it would 
appear appropriate in regard to certain categories of 
goods, for a limited period, to replace the carnet in 
question by a 'Community movement card' which 
enables the goods it covers to move without formalities 
throughout the Community; 
Whereas, in present circumstances, goods under cover of 
the Community carnet cannot cross the territory of third 
countries; whereas such a situation may sometimes be 
detrimental to the movement of the goods in question 
between two points within the customs territory of the 
Community; whereas in such cases, pending the 
adoption of a suitable solution in conjunction with the 
third countries concerned, provision should be made for 
the arrangements for movement within the Community 
to be suspended while the goods cross such countries, 
and for them to be re-established when the goods in 
question again enter the customs territory of the 
Community; 
Whereas Regulation (EEC) No 3/84 is applicable, 
pursuant to Article 1 thereof, to goods which leave one 
Member State and which, after being sent to one or 
more Member States for the purposes of temporary use, 
are intended to be returned without alteration to the 
territory of the Member State of departure; whereas, 
however, in a number of clearly defined and strictly 
limited cases, the scope of the abovementioned Regu­
lation should be extended to cover certain goods which 
are not likely to be returned to the Member State of 
departure, 
(') Currently under examination by the European Parliament as 
a result of a common position adopted by the Council at its 
session on 22. 6. 1988, Council document No 7350/88 of 
4. 7. 1988. HAS ADOPTED THIS REGULATION: 
Article 1 
Regulation (EEC) No 3/84 is hereby amended as 
follows: 
1. Article 1 is amended as follows: 
— paragraph 1 is replaced by the following: 
'1. Without prejudice to other Community 
provisions, Articles 12a and 12b, the 
arrangements governing the movement of goods 
within the Community, hereinafter referred to as 
" the arrangements", shall apply to goods sent or 
transported from one Member State for the 
purposes of temporary use in one or more other 
Member States, which, pursuant to the Treaties 
and the rules deriving therefrom, are not subject 
to prohibitions or restrictions and which are 
intended to be returned without alteration to the 
territory of the Member State of departure.' 
— the following paragraph 2 is inserted: 
'2. The following shall be excluded from the 
scope of this Regulation: 
(a) means of transport, except vehicles designed 
or specially adapted for use as equipment for 
the press, sound or television broadcasting 
or cinematography for the purposes of 
reporting, transmitting or recording material 
or making films, and breakdown vehicles; 
(b) pallets and containers; 
(c) consumable goods, except those used as 
commercial samples provided that they are 
returned without alteration to the territory of 
the Member State of departure.' 
— paragraph 2 becomes paragraph 3. 
2. The first indent of Article 2 (f) is replaced by the 
following: 
'— the customs office at which the goods enter the 
territory of a Member State for the purpose of a 
transit operation proper.' 
3. Article 4 (2) (a) is replaced by the following: 
'(a) ensure that the procedures referred to in Title II 
are correctly carried out and that the 
arrangements are settled before expiry of the 
period of validity of the carnet referred to in 
Article 5 or of the Community movement card 
referred to in Article 10a.' 
No C 324/10 Official Journal of the European Communities 17. 12. 88 
4. The following is inserted after the words 'TITLE II 
— Procedure': 
'Article 4a 
The movement arrangements shall include two 
procedures: 
1. a normal procedure applicable to all goods. 
2. a simplified procedure applicable to the goods 
listed in the Annex. 
SECTION I 
Normal procedure'. 
5. Article 5 is amended as follows: 
— paragraph 1 is replaced by the following: 
'1. For the purposes of movement under the 
normal procedure, goods shall be covered by a 
Community movement carnet, hereinafter 
referred to as "the carnet" issued by the 
competent authorities of the Member State of 
departure.' 
— paragraph 3 is deleted. 
— paragraph 4 becomes paragraph 3. 
6. Article 6 is amended as follows: 
— the second subparagraph of paragraph 1 is 
deleted. 
— in paragraph 2 the second indent is replaced by 
the following: 
'— fix the period of validity of the carnet, 
without prejudice to the periods laid down in 
Articles 10a and 12b; the period shall not 
exceed 24 months.' 
7. Article 7 (1) is replaced by the following: 
'1. Without prejudice to the provisions of Article 
8a, where goods covered by a carnet merely cross 
the territory of a Member State without being 
temporarily used there, the beneficiary shall deliver a 
"transit" sheet of the carnet to the office of transit.' 
8. Article 8 (1) is replaced by the following: 
'1. Without prejudice to the provisions of Article 
8a, where goods covered by a carnet are to be 
temporarily used in the territory of a Member State, 
the beneficiary shall produce them and the carnet at 
the offices of entry and exit of the Member State 
and deliver to the said offices, as appropriate, the 
entry or exit sheet, after completing the boxes 
relating to the places where temporary use is planned 
and the duration and nature of such use.' 9. The following Article 8a is inserted: 
'Article 8 a 
1. By way of derogation from Article 8 (1), where 
goods leave the territory of the Member State of 
temporary use no formalities shall be carried out at 
the office of exit. The formalities which should have 
been carried out at that office shall be carried out at 
the customs office of the Member State which the 
goods enter; that office shall inform the office of 
exit accordingly. 
2. Findings made by the competent authorities of 
the Member State which the goods enter shall have 
the same conclusive force in the Member State of 
temporary use as findings made by the authorities of 
that Member State.' 
10. Article 9 (3) is replaced by the following: 
'3. Where goods need to enter the territory of a 
Member State without temporary-use operations 
occuring there, the transit sheet may be deposited at 
any office which is open as an office of transit.' 
11. Point (c) of the first paragraph of Article 10 is 
deleted. 
12. The following is inserted after Article 10: 
'SECTION II 
Simplified procedure 
Article 10a 
1. For the purposes of movement under the 
simplified procedure, goods shall be covered by a 
Community movement card issued free of charge by 
the competent authorities of the Member State of 
departure. 
A list of the goods covered by the Community 
movement card, showing the value of the different 
categories of goods, shall be contined in an Annex 
thereto. The list shall be authenticated by the auth­
orities who issue the movement card. 
2. The Community movement card shall indicate, 
inter alia, the identity, address and occupation of the 
beneficiary and the total value of the goods listed in 
the Annex thereto. Its period of validity shall be 
invariably fixed at 12 months. 
The list of goods shall be drawn up in duplicate, one 
copy being retained by the customs office which 
issued the movement card and the other given to the 
beneficiary in order that it may accompany the 
goods. 
17. 12. 88 Official Journal of the European Communities No C 324/11 
3. Transit, entry and exit operations shall simply 
entail the production, at the request of the 
competent authorities, of the Community movement 
card and the goods which it covers, and such oper­
ations may be carried out by day and by night at any 
office when it is open for the movement of travellers. 
SECTION III 
Common provisions 
Article 10b 
The Community carnet and the Community 
movement card shall constitute internal Community 
transit documents, testifying to the Community 
status of the goods which they cover. 
Article 10c 
Where, under the arrangements for movement 
within the Community, goods moving between two 
points within the Community must cross the territory 
of a third country, the effects of the abovementioned 
arrangements shall be suspended during transit 
through the third country in question.' 
13. Article 11 (1) is replaced by the following: 
'1. The arrangements shall terminate when the 
goods are again produced with the carnet or with 
the Community movement card together with the 
annexed list before expiry of their period of validity 
at any competent customs office in the Member 
State of departure.' 
14. Article 12 is amended as follows: 
— the following paragraph 2 is inserted: 
'2. If the place where the irregularity was 
committed cannot be established, it shall be 
deemed to have been committed: 
(a) where the offence or irregularity is estab­
lished at. an office of transit or at an office of 
entry: 
— in the Member State which the goods 
have just left; 
(b) where the offence or irregularity is estab­
lished at an office of transit within the 
meaning of the second indent of Article 2 (f) 
or at an office of exit: 
— in the Member State responsible for that 
office; 
(c) where the offence or irregularity is estab­
lished in the territory of a Member State but 
not at an office of transit: 
— in the Member State in which it was 
established; (d) where the goods are not produced again in 
the Member State of departure: 
— in the last Member State into whose 
territory it is established, by reference to 
the transit sheet or entry sheet of the 
accompanying document, that the goods 
were brought; 
(e) where the offence or irregularity is estab­
lished after the movement operation has been 
completed: 
— in the Member State in which it is estab­
lished.' 
— paragraph 2 becomes paragraph 3 and is replaced 
by the following: 
'3. Where a Member State in whose territory 
an irregularity has been committed or is deemed 
to have been committed in the course of or in 
connection with a movement operation cannot 
recover the charges due, the competent auth­
orities of the Member State of departure shall 
recover on behalf of the other Member State the 
amount which the beneficiary is obliged to pay in 
accordance with Article 4 (2) (c). Such recovery 
shall be carried out by the Member State in 
accordance with its laws, regulations or adminis­
trative provisions relating to the recovery of fiscal 
debts. Where the beneficiary contests the claim 
against him, he shall lodge his appeal in the 
Member State which has made the request for 
recovery. No action for recovery shall be taken 
until the appeal proceedings have been 
concluded. 
The Member State which is recovering the debt 
may also apply the provisions of Directive 
76/308/EEC 
— the former paragraph 3 becomes paragraph 4. 
15. After Article 12, the following is inserted: 
TITLE IV 
Special provisions 
Article 12a 
By way of derogation from Article 1 (1), the 
competent authorities of the Member State of 
temporary use may, at the beneficiary's request, 
authorize the repair, including replacement, of 
defective parts of goods usded temporarily in their 
territory. 
They shall, to that end, endorse the carnet or the list 
annexed to the Community movement card. 
No C 324/12 Official Journal of the European Communities 17. 12. 88 
Article 12b 
1. By way of derogation from Article 1 (1), the 
provisions of this Regulation shall also apply to: 
(a) goods as referred to in Article 29 (1) (d) of the 
17th VAT Directive which satisfy the conditions 
laid down in the other paragraphs of that 
Article; 
(b) spare parts which are normal equipment for 
persons required to carry out repairs or main­
tenance. 
2. The period of validity of the Community carnet 
or Community movement card shall in such cases 
not exceed six months.' 
16. Title IV becomes Title V. 
17. Article 15 is replaced by the following: 
'Article 15 
The provisions necessary for the application of this 
Regulation, and in particular the specimen carnet, 
Community movement card and its Annex, shall be 
adopted by the Commission after consulting the Committee. The representative of the Commission 
shall submit to the Committee a draft of the 
measures to be taken. The Committee shall deliver 
its opinion on the draft, within a time limit which 
the Chairman may lay down according to the 
urgency of the matter. The opinion shall be recorded 
in the minutes; in addition, each Member State shall 
have the right to ask to have its position recorded in 
the minutes. 
The Commission shall take the utmost account of 
the opinion delivered by the Committee. It shall 
inform the Committee of the manner in which its 
opinion has been taken into account.' 
18. Articles 16 and 17 are deleted. 
Article 2 
This Regulation shall enter into force on the third day 
following its publication in the Official Journal of the 
European Communities. 
It shall apply from 1 July 1989. 
This Regulation shall be binding in its entirety and 
directly applicable in all Member States. 
ANNEX 
List of goods referred to in Article 4a (2) 
I. Goods intended for display or use at an exhibition, trade fair, congress or similar event 
1. 'Exhibition or similar event' means: 
(a) exhibitions, fairs, salons and similar events connected with trade, industry, agriculture and craft 
trades; 
(b) exhibitions or events organized for scientific, technical, handicraft, artistic, educational, 
cultural, sporting or religious purposes or for purposes of a trade union or trade association or 
for tourism; 
(c) exhibitions, fairs, salons and similar events connected with trade, industry, agriculture and craft 
trades; 
(d) meetings of representatives of international organizations or groups; 
(e) official or commemorative ceremonies or gatherings; 
(f) exhibitions or events which are organized primarily in order to promote international under­
standing; 
except exhibitions organized for private purposes in shops or business premises with a view to the 
sale of goods. 
2. The following are eligible for the simplified procedure: 
(a) goods intended for display or demonstration at an event; 
(b) goods intended for use in connection with the display of products at an event; 
17. 12. 88 Official Journal of the European Communities No C 324/13 
(c) equipment including interpretation apparatus, sound recording apparatus and films of an edu­
cational, scientific or cultural character intended for use at international meetings, conferences 
or congresses. 
II. Equipment for the press or for sound or television broadcasting 
A. Equipment for the press, such as: 
typewriters; 
photographic or cinematographic cameras; 
sound or image transmitting, recording or reproducing apparatus; 
blank sound or image recording media. 
B. Sound broadcasting equipment, such as: 
transmission and communication apparatus; 
sound recording or reproducing apparatus; 
testing and measuring instruments and apparatus; 
operational accessories; 
blank sound recording media. 
C. Television broadcasting equipment, such as: 
television cameras; 
telekinema; 
testing and measuring instruments and apparatus; 
transmission and retransmission apparatus; 
communication apparatus; 
sound or image recording or reproducing apparatus; 
lighting equipment; 
operational accessories; 
blank sound or image recording media; 
film 'rushes'; 
musical instruments, costumes, scenery, and other stage properties. 
D. Vehicles designed or specially adapted for the purposes specified above. 
III. Cinematographic equipment; 
A. Equipment such as: 
cameras of all kinds; 
testing and measuring instruments and apparatus; 
camera 'dollies' and booms; 
lighting equipment; 
sound recording or reproducing apparatus; 
blank image or sound recording media; 
film 'rushes'; 
operational accessories; 
musical instruments, costumes, scenery and other stage properties. 
B. Vehicles designed or specially adapted for the purposes specified above. 
IV. Other professional equipment 
A. _ Sports equipment accompanying sports teams, such as sportswear, balls, rackets, nets, and 
equipment for athletics, gymnastics etc.; 
— instruments and apparatus necesary for persons practising one of the professions; 
No C 324/14 Official Journal of the European Communities 17. 12. 88 
— equipment necessary for archaeologists, paleontologists, geographers and zoologists; 
— equipment necessary for entertainers, theatre companies and orchestras, including all articles 
used for public or private performances (musical instruments, costumes, scenery, animals, etc.); 
— equipment necessary for lecturers to illustrate their lectures; 
— paintings and works of art accompanying their creators. 
B. — Vehicles owned by manufacturers of motor vehicles, aircraft, ships or boats which are imported 
for the purpose of tests or trials, including any equipment necessary for that purpose; 
— breakdown vehicles. 
C. Farming equipment. 
D. Commercial samples. 
E. Other professional equipment (e.g. equipment for the erection, testing, commissioning, control, 
maintenance, repair etc. of machinery, and the construction, repair or maintenance of buildings; 
tools necessary in order to provide a service and spare parts which are normal equipment for 
persons required to carry out repairs or maintenance). 
Proposal for a Council Directive (EEC) amending Directive 77/536/EC on the approximation 
of the laws of the Member States relating to the roll-over protection structures of wheeled 
agricultural or forestry tractors 
COM(88) 640 final — SYN 167 
(Submitted by the Commission on 23 November 1988) 
(88/C 324/12) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 100a 
thereof, 
Having regard to the proposal from the Commission, 
In cooperation with the European Parliament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas it is necessary to adopt measures for the 
gradual establishment of the internal market during a 
period ending on 31 December 1992; whereas the 
internal market consists of an area without internal 
frontiers within which the free movement of goods, 
persons, services and capital is guaranteed; 
Whereas Article 9 of Council Directive 77/536/EEC (') 
limits the scope of the said Directive to wheeled agri­
cultural or forestry tractors with a mass of between 1,5 
(') OJ No L 220, 29. 8. 1977, p. 1. and 4,5 tonnes; whereas an increase of 1,5 tonnes in the 
maximum mass as laid down at present would not entail 
any major disadvantages from the standpoint of safety 
on the roads and safety at work on the land; 
Whereas the roll-over protection structures of tractors 
with a mass of between 4,5 und 6 tonnes can be treated 
in the same way as those of tractors with a mass of 
between 1,5 and 4,5 tonnes and hence can be accorded 
the benefit of the same rules; 
Whereas Article 11 of Directive 77/536/EEC lays down 
the procedure for adjusting the requirements of the 
Annexes to take account of technical progress; whereas, 
however, technical progress makes it necessary to adjust 
promptly the requirements of the Annexes to the 
Directive and the technical requirements defined in the 
separate Directives; whereas it is necessary to assign its 
adoption to the Commission so as to simplify and speed 
up the'procedure; whereas it is advisable, whenever the 
Council empowers the Commission to implement rules 
laid down in the agricultural and forestry tractor sector, 
to provide for a prior consultation procedure between 
the Commission and the Member States within an 
Advisory Committee,