8.11. 86 Official Journal of the European Communities No C 282/13 
3. Functional toys 
Functional toys or their packaging shall bear the marking: 'Warning: use under the direct supervision of 
an adult'. 
In addition, these toys shall be accompanied by directions giving working instructions as well as the 
precautions to be taken by the user, with the warning that failure to take these precautions would 
expose the user to the hazards — to be pointed out — normally associated with the appliance or 
products of which the toy is a scale model or an imitation. It will also be indicated that the toy must be 
kept out of the reach of very young children. 
'Functional toys' means toys which fulfil the same function as, and are often scale models of, certain 
products, appliances or installations intended for adults. 
4. Toys containing inherently dangerous substances or preparations; chemical toys 
(a) Without prejudice to the application of the provisions laid down in Community Directives on the 
classification, packaging and labelling of dangerous substances or preparations, the instructions for 
use of toys containing inherently dangerous substances or preparations shall bear a warning of the 
dangerous nature of these substances or preparations and an indication of the precautions to be 
taken by the user in order to avoid hazards, in particular the risk of ingestion, associated with them, 
which shall be specified concisely according to the type of toy. The first aid to be given in the event 
of serious accidents resulting from the use of this type of toy shall also be mentioned. It shall also be 
stated that the toys must be kept out of reach of very young children. 
(b) In addition to the instructions provided for in (a), chemical toys shall bear the following marking on 
their packaging: 
'Warning: for children over 10 years of age only. Use under the supervision of an adult'. 
In particular the following are regarded as chemical toys: chemistry sets, plastic embedding sets, 
miniature workshop for ceramics, enamelling or photography and similar toys. 
5. Skateboards for children 
If these products are offered for sale as toys they shall bear the marking: 
'Warning: protective equipment should be worn'. 
Moreover the instructions for use shall contain a reminder that the toy must be used with caution, since 
it requires great skill, and away from public thoroughfares, so as to avoid falls or collisions causing 
injury to the user and third parties. Some indication shall also be given as to recommended protective 
equipment (helmets, gloves, knee-pads, elbow-pads, etc.). 
Proposal for a Council Regulation on the abolition of exit formalities at internal Community 
frontiers — introduction of common border posts 
COM(86) 524 final 
(Submitted by the Commission to the Council on 24 October 1986) 
(86/C 282/05) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 235 
thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European Par­
liament, 
Having regard to the opinion of the Economic and 
Social Committee, Whereas those crossing the Community's internal 
frontiers are subject to formalities in respect of both the 
goods carried and the means of transport itself; whereas 
these formalities, accompanied in some cases by controls, 
are required both on leaving the Member State of exit 
and on entering the Member State on whose territory 
the journey is to continue; whereas these formalities and 
controls are generally of the same kind and repetitive; 
whereas this situation results in loss of time and 
considerable expense arising from immobilization; 
whereas this state of affairs is not compatible with the 
establishment of an internal market; 
No C 282/14 Official Journal of the European Communities 8. 11. 86 
Whereas at the European Council meeting in Milan on 
28 and 29 June 1985 the Commission presented a White 
Paper on Completing the Internal Market of the 
Community which set 1992 as the deadline for achieving 
this objective; whereas the European Council endorsed 
this aim; 
Whereas the said White Paper, echoing an idea set out 
in the conclusions of the European Council meeting in 
Fontainebleau on 25 and 26 June 1984, provided, inter 
alia, that, as an intermediate step, additional 
simplification measures should be introduced at the 
Community's internal frontiers through the introduction 
of common border posts; whereas such a measure means 
an end to the duplication of controls on both sides of the 
said frontiers; 
Whereas a number of adjacent national control offices 
already in some cases handle administrative services for 
adjoining Member States, based on bilateral agreements; 
whereas such offices do not exist at all border crossing 
points and do not in any case affect the level of 
formalities and controls carried out there; whereas it is 
therefore important to extend the simplification process, 
by limiting as a general rule the number of checks at the 
Community's internal frontiers and retaining only one 
administrative control for this purpose; whereas it seems 
that a single check at the office of entry into the 
Member State concerned is the most appropriate 
solution; whereas this approach has already been 
adopted under the Community transit and TIR transit 
systems; 
Whereas, in the interests of standardization, it is 
therefore necessary to introduce provisions at 
Community level enabling officials of the Member State 
of entry to act in the place of their opposite numbers in 
the Member State of exit and to confer on their acts the 
necessary legal effect and guarantees; whereas the 
conditions of their intervention must also be specified; 
Whereas it is important to ensure uniform 
implementation of the provisions of the Regulation; 
whereas it is necessary for close and effective 
cooperation between the Member States and the 
Commission to be organized for this purpose within a 
Committee; 
Whereas the simplifications introduced by this Regu­
lation are necessary in order to attain one of the 
objectives of the Community; whereas the Treaty has not 
provided the necessary powers specific for this purpose 
and this Regulation should therefore be based on Article 
235 thereof, 
HAS ADOPTED THIS REGULATION: 
Article 1 
1. This Regulation applies to formalities on crossing 
the Community's internal frontiers, hereinafter referred to as 'formalities', which are generally required in respect 
of goods and/or commercial means of transport. 
2. This Regulation also applies to: 
— all checks to be carried out on crossing internal 
frontiers, 
— formalities and controls for confirming that the 
goods in question have left the territory of the 
Member State of exit. 
Article 2 
For the purposes of this Regulation, 
— internal frontier means a frontier between two 
Member States; 
— office of exit means the customs office by which the 
goods and/or commercial means of transport leave 
the territory of the Member State through which they 
have just travelled, referred to as the Member State of 
exit; 
— office of entry means the customs office by which the 
goods and/or commercial means of transport enter 
the territory of the Member State in which their 
journey is to continue, referred to as the Member 
State of entry. 
Article 3 
Where goods and/or commercial means of transport 
cross an internal frontier, a single check shall be made 
for the purpose of formalities and controls. 
This check shall be made at the office of entry, where 
the formalities shall be completed and any controls 
carried out both on that office's own account and on 
behalf of the office of exit, in the conditions laid down 
in Articles 4 to 9. 
Article 4 
1. The officials of the office of entry required to act 
in respect of the crossing of an internal frontier shall be 
authorized: 
— to supervize the completion, on behalf of the 
Member State of exit and with the same rights as 
those granted by the latter's legislation to its own 
officials, of that country's exit formalities; 
— to carry out the controls relating to those formalities 
in place of the officials of the Member State of exit; 
— to certify that the goods in question have left the 
territory of the Member State of exit, and 
— to record any infringement observed in the course of 
these checks. 
2. In the cases referred to in paragraph 1, the 
formalities and controls shall be deemed to have been 
carried out in the Member State of exit. 
8.11.86 Official Journal of the European Communities No C 282/15 
Article 5 
The officials of the office of entry shall carry out their 
duties as described in Articles 3 and 4 in accordance with 
the rules applicable in their own Member State. 
In particular, they shall, in the performance of the tasks 
entrusted to them on behalf of the Member State of exit 
under this Regulation, enjoy the same rights and 
protection, and be subject to be same obligations, as if 
they were acting on behalf of their own Member State. 
Article 6 
1. The competent authorities of the Member State of 
entry shall send the Member State of exit any findings, 
documents, reports, records of proceedings or infor­
mation on the formalities and checks in question which 
may be of interest to that Member State. 
They shall also regularly send the competent authorities 
of the Member State of exit any documents processed on 
behalf of and intended for that Member State. 
2. The findings and acts of certification of officials of 
the office of entry shall have the same conclusive force in 
the Member State of exit as the findings and acts of 
certification of the officials of that Member State. 
3. Any findings of the officials of the office of entry 
which have an effect on the application of the rules of 
the Member State of exit shall be used by the competent 
authorities of that Member State in accordance with the 
provisions applicable to them. 
Article 7 
Where it becomes evident, in the course of checks 
carried out by the officials of the office of entry, that the 
goods concerned have left the Member State of exit 
without the requisite dispatch or export formalities, 
including health or plant-health formalities, having been 
carried out, the authorities of the office of entry shall 
send the said goods back to the Member State of exit 
unless the authorities of the Member State of entry 
decide otherwise, where the finding also affects the 
legislation of that Member State or is the subject of a 
specific Community provision. 
Article 8 
1. Where difficulties arise concerning the interpret­
ation or application of the legislation of the Member 
State of exit the authorities of the office of entry shall 
contact their counterparts in the Member State of exit 
directly. 
2. Each Member State shall provide the other Member 
States with which it shares a common internal frontier 
with: 
— a list of the customs offices at the border crossing 
points on the said internal frontier; — the requisite information concerning the authorities 
to be contacted pursuant to paragraph 1 or those to 
whom the documents referred to in Article 6(1) are 
to be sent. 
Article 9 
Each Member State shall inform the Member States with 
which it shares a common frontier of the rules applicable 
on leaving its territory. 
The said Member States shall be given prior notification 
of any amendment to those rules. 
Article 10 
The provisions of this Regulation shall not form an 
obstacle to any agreements concluded or to be concluded 
between two or more Member States with a view to 
introducing, within the context of achieving an internal 
market in the Community, a greater degree of 
simplification than is provided for by this Regulation. 
Article 11 
1. The Committee on the Movement of Goods which 
was set up by Article 15 of Regulation (EEC) No 
678/85 ('), hereinafter referred to as 'the Committee' 
may examine any question concerning the application of 
this Regulation that is raised by its chairman, either on 
his initiative or at the request of a Member State's 
representative. 
2. The provisions necessary for the application of this 
Regulation shall be adopted by the Commission after 
consulting the Committee. The Committee shall 
deliberate on requests for its opinion formulated by the 
Commission. The Commission, in seeking the opinion of 
the Committee, may fix a time limit within which that 
opinion must be given. The deliberations of the 
Committee shall not be followed by a vote. However, 
each member of the Committee may require that his 
opinion be entered in the minutes. 
Article 12 
Each Member State shall inform the Commission of the 
measures it takes within the context of this Regulation. 
The Commission shall communicate this information to 
the other Member States. 
Article 13 
This Regulation shall enter into force on 1 January 1988. 
This Regulation shall be binding in its entirety and 
directly applicable in all Member States. 
0) OJ No L 79, 21. 3. 1985, p. 1.