No C 57/4 Official Journal of the European Communities 29. 2. 84 
2.2. Article 12 
Instead of the mandatory provision of a guarantee 
stipulated in Article 12, the Committee would prefer 
The full text of the opinion is as follows: 
THE ECONOMIC AND SOCIAL COMMITTEE, 
Having regard to the Treaty establishing the 
European Economic Community, and in particular 
Article 198 thereof, 
Having regard to the request made by the Council of 
the European Communities on 11 July 1983 for an 
opinion on the proposal for a Council Regulation 
on outward processing relief arrangements, 
Having regard to the decision of its Bureau on 5 July 
1983 instructing the Section for Industry, Com­
merce, Crafts and Services to prepare an opinion 
and a report on the matter, 
Having regard to the opinion adopted by that Sec­
tion at its meeting on 4 January 1984, 
Having regard to the oral report of the rapporteur, 
Mr Broicher, to allow the competent authorities a certain degree 
of discretion. It therefore proposes inserting the 
words 'as a rule' after 'shall'. 
Having regard to the discussions at its meeting, on 
25 January 1984 (214th plenary session of 25 and 
26 January 1984), 
HAS ADOPTED THE FOLLOWING OPINION 
unanimously: 
1. General comments 
1.1. The Committee welcomes the present pro­
posal. Incorporating the principles of Council 
Directive 76/119/EEC of 18 December 1975 into a 
Regulation is in keeping with the generally reco­
gnized need to codify existing customs legislation 
and make Community law clearer. 
However, the Committee would have liked the pre­
sent proposal to have also included the provisions Done at Brussels, 25 January 1984. 
The Chairman 
of the Economic and Social Committee 
Francis CEYRAC 
Opinion on the proposal for a Council Regulation on outward processing relief 
arrangements 
(84/C 57/03) 
The text referred to the Committee has been published in Official Journal of the 
European Communities No C 203 of 29 July 1983, page 16. 
A. LEGAL BASIS FOR THE OPINION 
On 11 July 1983 the Council referred the abovementioned proposal to the Economic 
and Social Committee in accordance with Article 198 of the Treaty establishing the 
European Economic Community. 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
The Economic and Social Committee prepared its opinion on the above matter at its 
214th plenary session held in Brussels on 25 and 26 January 1984. 
29. 2. 84 Official Journal of the European Communities No C 57/5 
on standard exchange arrangements. It feels too 
that, in the interests of codification, it would be a 
good idea, at some future date, to bring together all 
the provisions on outward processing, including 
those on economic outward processing arrange­
ments. 
1.2. The Committee has no concrete reservations 
about the proposal for a Regulation 
2. Specific comments 
2.1. Article 5 
Although the 'essential interests of Community pro­
cessors' are already protected by the differential cus­
toms treatment for processed products provided for 
in Article 13, the Committee thinks it is also impor­
tant that the extent of the protection provided to 
Done at Brussels, 25 January 1984. 
The full text of the opinion is as follows: 
THE ECONOMIC AND SOCIAL COMMITTEE, 
Having regard to the Treaty establishing the 
European Economic Community, and in particular 
Articles 99, 100 and 198 thereof, date for Community processors is not affected by 
the somewhat 'step-by-step' implementation pro­
vided for in Article 20. 
2.2. Article 14 
The Committee thinks it would be a good idea if 
customs privileges for repairs could also be granted 
without prior authorization. Such simplification 
may help to avoid production losses and safeguard 
jobs. 
2.3. Article 17 
To cut down administrative costs, the Committee 
thinks that the obligation to inform the Member 
States why authorizations were granted or refused 
should be limited. It notes that the Commission 
wishes to deal with limitations in an implementing 
Regulation. 
The Chairman 
of the Economic and Social Committeee 
Francis CEYRAC 
Having regard to the request made by the Council of 
the European Communities on 16 December 1983 
for an opinion on the proposal for a Council Direc­
tive amending Directive 72/464/EEC on taxes other 
than turnover taxes which affect the consumption of Opinion on the proposal for a Council Directive amending Directive 72/464/EEC on 
taxes other than turnover taxes which affect the consumption of manufactured tobacco: 
fifth extension of the second stage of harmonization 
(84/C 57/04) 
The text referred to the Committee has been published in Official Journal of the 
European Communities No C 348 of 23 December 1983, page 11. 
A. LEGAL BASIS FOR THE OPINION 
On 16 December 1983 the Council referred the abovementioned proposal to the 
Economic and Social Committee in accordance with Article(s) 99, 100 and 198 of the 
Treaty establishing the European Economic Community. 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
The Economic and Social Committee prepared its opinion on the above matter at its 
214th plenary session held in Brussels on 25 and 26 January 1984.