25. 8. 90 Official Journal of the European Communities No C 212/7 
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(90) 354 final — SYN 283 
(Submitted by the Commission on 3 August 1990) 
(90/C 212/08) 
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 ('), as last 
amended by Regulation (EEC) No 1292/89 (2), became 
applicable on 1 July 1985 for an initial experimental 
period of three years; 
Whereas application of the arrangements governing the 
movement of goods within the Community was extended 
by Council Regulation (EEC) No 1292/89; whereas the 
amendments made to those arrangements by that Regu­
lation ensured alignment between the Seventeenth 
Council Directive 85/362/EEC (3) on the harmonization 
of the laws of the Member States relating to turnover 
taxes and Regulation (EEC) No 3/84; 
Whereas, in its present form, Regulation (EEC) No 3/84 
does not allow works of art not accompanied by their 
authors or agents, or carpets that constitute commercial 
samples to benefit from the arrangements; whereas this is 
not only a retrograde step compared with the situation 
prior to 1 July 1989 but it also fails to ensure parallelism 
with Directive 85/362/EEC; whereas it is essential to 
stipulate that the said Regulation is applicable in both 
cases; 
(>) OJ No L 2, 4. 1. 1984, p. 1. 
(2) OJ No L 130, 12. 5. 1989, p. 1. 
O OJ No L 192, 24. 7. 1985, p. 20. Whereas Article 8 a of the Treaty provides for the 
progressive establishment over a period expiring on 31 
December 1992 of the internal market comprising an 
area without internal frontiers in which, in particular, the 
free movement of goods is ensured; 
Whereas the effect of implementing that provision will be 
to abolish all controls and formalities for goods covered 
by the internal market moving within the Community 
and, hence, will make the arrangements governing the 
temporary movement of goods within the Community 
redundant; whereas those arrangements should be 
abolished from 1 January 1993; 
Whereas amendment of Regulation (EEC) No 3/84 is in 
the interest of Community nationals; whereas it should 
hence become applicable as quickly as possible, 
HAS ADOPTED THIS REGULATION: 
Article 1 
Regulation (EEC) No 3/84 is hereby amended as 
follows: 
1. In Article 1 (la) subparagraph (b) is replaced by the 
following: 
'(b) made-up articles of fur, precious stones, carpets 
excluding commercial samples put up as such, 
and articles of jewellery;' 
2. In Article 1 (la) subparagraph (e) is deleted. 
3. The second paragraph of Article 16 is replaced by the 
following: 
'It shall apply until 31 December 1992.' 
Article 2 
This Regulation shall enter into force on the third day 
following that of its publication in the Official Journal of 
the European Communities. 
This Regulation shall be binding in its entirety and 
directly applicable in all Member States.