ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(81)378
Vol.1981/0117

Disclaimer
Conformément aurèglement (CEE, Euratom) n°354/83 duConseil du1erfévrier 1983
concernant l'ouverture aupublic desarchives historiques delaCommunauté économique
européenne etdelaCommunauté européenne del'énergie atomique (JOL43du15.2.1983,
p.1),telquemodifié par lerèglement (CE, Euratom) n°1700/2003 du22septembre 2003
(JOL243du27.9.2003, p.1),cedossier estouvert aupublic. Lecaséchéant, lesdocuments
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règlement.
Inaccordance with Council Regulation (EEC, Euratom) No354/83 of1February 1983
concerning theopening tothepublic ofthehistorical archives oftheEuropean Economic
Community andtheEuropean Atomic Energy Community (OJL43,15.2.1983, p.1),as
amended byRegulation (EC, Euratom) No1700/2003 of22September 2003 (OJL243,
27.9.2003, p.1),this fileisopen tothepublic. Where necessary, classified documents inthis
filehave been declassified inconformity with Article 5oftheaforementioned regulation.
InÜbereinstimmung mitderVerordnung (EWG, Euratom) Nr.354/83 desRates vom 1.
Februar 1983 über die Freigabe der historischen Archive der Europäischen
Wirtschaftsgemeinschaft undderEuropäischen Atomgemeinschaft (ABI. L43vom 15.2.1983,
S.1),geändert durch dieVerordnung (EG, Euratom) Nr.1700/2003 vom 22.September 2003
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dergenannten Verordnung freigegeben.

COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(81)378 final .
Brussels ,15July 1981 .
Proposal for a
COUNCIL REGULATION (EEC )
introducing arrangements formovement within theCommunity
ofgoods sent from oneMember State fortemporary use in
one ormore other Member State
(submitted totheCouncil bytheCommission )
COM (81)378final

V
EXPLANATORY MEMORANDUM
I.Introduction
ThemovementofgoodsremovedfromoneMemberStatefortemporaryusein
oneormoreotherMemberStatesentails:
-successivenationalformalities (temporaryexportation,transit,tempo­
raryimportation,re-exportation ,transit,re-importation ),which
significantly impedesuchmovements,or
-useoftheATAprocedureasinstituted bytheCustomsConvention onthe
ATACarnetfortheTemporaryAdmissionofGoods,whichwasconcludedin
Brusselsin1961undertheauspicesoftheCustomsCooperation Council;
thisisoftenacostlyprocedurefortheusers.
Thissituation haspromptednumerouscomplaints fromusersandParliament
haslookedverycloselyintothematter.
1
TheCommission,asitannouncedinitsmultiannual programmeforthe
attainmentofthecustomsunion,considersthatarrangements thatare
uniformlyapplicable throughout theCommunityareneededinthisfield.
Sucharrangements ,whicharedesignedtofacilitate movementwithinthe
Community andtomakeforfurtherprogresstowardstheobjectivesofthe
TreatyofRome,mustatthesametimetakeaccountoftheneedtomaintain
certainformamities andchecksasthetaxrulesgoverningbothgoodsand.>
serviceshavenotyetbeensufficiently harmonized .
II.Theproposedinstrument :Formandlegalbasis
/
Althoughtheproposedarrangements areconcernedprimarilywithgoods
iwhicharesubjecttointernaltaxesintheMemberStates,theCommission
hasdecidedtocastthemintheformofaregulationforthreereasons:
•fi
' • •■<I

-2-
(i)virtuallytheentireinstrumentisdevotedtoestablishing a
procedureandthisisnowalwaysdonebymeansofaregulation;
inthecustomsfieldasinothers;
(ii)asregardsadministrative method,,asingleinstrumentincorporating
boththeproceduralprovisionsproperandtheprovisionsdetermining
itsscopeistechnicallypreferabletoseparateinstrumentsforthe
twosetsofprovisions;
(iii)theprovisionsofthedraftRegulation,includingtheannexeslisting
theproductsexcludedfromthearrangements andthegoodscoveredby
thesimplifiedprocedure,arecompleteinthemselvesanaleave
nothingtothediscretionoftheMemberStates.Itwouldtherefore
servenopurposetoadoptthemintheformofadirective.
SincetheCommissionhasoptedforaregulationastheinstrumentfor
1-
introducingthisprocedureandsincethechapteronthecustomsuniondoes
notconferthenecessarypowersontheCommunityinstitutions inthis
field,theCommissiontakestheviewthattheonlypossiblelegalbasis
forthisinstrumentisArticle235oftheTreaty.
III.AnalysisofthedraftRegulation
A.§ll£££_of_the_grogosed_a rrangements (Article1)
Thepurposeofthearrangements inquestionistotaketheplaceofthe
successionofdifferentnationalformalitiesdescribedaboveand
therebypermitgoodstoberemovedfromoneMemberStateforusefora
certainperiodoftimeintheterritoryofoneormoreotherMember
StatesandthentobereturnedtotheMemberStateofdeparturewithout
theformalitieshavingtoberepeatedatintra-Communityfrontiers.
B.Scope(Article2)
1'.Productscovered
TheCommunityarrangements inquestionwill,normally,cover:
(i)productsfallingundertheEECTreatywhichareproducts
originatingintheMemberStateswithinthemeaningofArticle
9orwhichfireproductsinfreecirculationwithinthemeaning
ofArticle10oftheTreaty,and

("h)ECSCproductswithinthepurviewoftheEuropeanCoaland
SteelCommunitywhichareinfreecirculation withinthe
meaningoftheECSCTreaty,
andwhichhavebeenacquiredincompliancewiththeordinaryrules
inforceintheMemberStatefromwhichtheywereremovedandhave
notbenefitedorwillnotbenefit,byvirtueoftheirexportation
(asdefinedfortaxpurposes),fromanyexemptionfromturnover
taxoranyothertaxoncunsumption .
Thearrangements donotapplytoanumberofproductswhichare
normallyconsumeduponinitialuseandonwhichhighexciseduties
arepayable:thesearelistedinAnnexItothedraftRegulation
(Article5(1)). *
2.Coexistence withotherprocedures (Article2)
Attherequestofthebusinessinterestsinvolved,theATA.procedure
maycontinuetobeusedalongsidetheCommunityarrangements in
questionincaseswherethisiscurrentlypermittedintheMember
States,andthechoicebetweenthetwoprocedures mustbeleftto
theuserandnottothenationaladministrations .
Inaddition,theCommunityarrangements peednotapplyincaseswhere
goodscanatpresentbetemporarily impqrtedwithoutdocuments ,(e.g.
privatecars)orwherefrontierarrangements betweenneighbouring
MemberStatesprovideforsimplerprocedures .
Procedures -...,
Thearrangements comprisetwoprocedures ;a.standardprocedure anda
simplifiedprocedure.' V ' . ,
1.Standardprocédure '
••••••••••■••••••a ,j•
Thestandardprocedurecoversallgoodsthatsatisfytheconditions
referredtoabove,wit*htheexceptionoftheproductslistedin
AnnexI. •

(a)Documentused(Articles6and7) •
*************
FortheirmovementwithintheCommunity,includingtemporary use
andreturntotheMemberStateofdeparture,goodsareplaced
undercoverofaCommunitytemporary movementcarnet,the
standardmodelforwhichwillbelaiddownbytheCommission
undertheRegulatory CommitteeProcedure.
ThecarnetwillcompriseoneundetachaLLe sheet,whichisto
accompanythegoodsuntiltheirreturntotheMemberStateof
departure,andavariablenumberofdetachablecopies.
Itwillbeissuedbythecustomsauthorities intheMemberState
ofdeparturefreeofchargeandwithoutanyrequirementtolodge
aguarantee (Article7(1))toanynaturalorlegalpersonhaving
apermanentestablishment intheMemberStateofdeparture.The
periodofvalidityofthecarnetwillbedeterminedbythe
authorities inthe-MemberStateofdepartureinthelightofthe
overalldurationoftheoperationoroperations plannedbythe
user"(Article7(2)).
(b)Theprocédure
article 8)
AsisthecaseundertheCommunityinternaltransit
procedure,-whengoodsmerelycrosstheterritoryofaMember
StatebeforereachingtheterritoryofanotherMemberState
inwhoseterritorytheywillbetemporarily used,theuser
delivers asheetfromtheCommunitycarnettotheofficeat
thepointofentry(referredtoastheofficeoftransit;
cf.theCommunitytransitarrangements X.
tS588««*¥SS*8J*J!S*888g§*ta*338i&S£*BSS&S£*§m ^(Art1cLe9)
Acopyofthedocumentmustbedeliveredtothecustoms
officeatthepointofentryintotheMemberStateinwhich
thegoodsaretobetemporarily used.
Thecustomsauthorities atthatofficedecidehowlongthe
goodsmayremainintheirterritory,takingintoaccountthe
natureoftheoperation,butthisperiodmaynotbelessthan
sixmonths.
Toenabletheauthorities oftheMemberStateinwhichthe
goodsaretobetemporarily usedtomonitortheconditions
under'whichthegoodsareused,theholderofthecarnetor
hisauthorizedrepresetitati veisrequiredtostateonthe
entrysheettheexact-pladeorplaceswherethegoodsareto
beused-andf-heexpecteddurationandnatureoftheplanned
operation or*operations *

-5-
Wheretheydeemitnecessary,theMemberStatesinwhose
territorythegoodsaretobetemporarilyusedmayarrange
tokeepthetaxauthorities informedbysendingtothem,
,forexample,anadditionalcopyofthedocumentinthe
carnet(Article10)^ .
Ifthegoodsaretobeusedinaplace/orplacesother
thanorinadditiontothoseindicatedattheoutset,the
customsauthorities oftheMemberStateinwhichthegoods
aretobetemporarily usedmayamendtheauthorization
accordingly and,wherenecessary,mayextendtheperiod
duringwhichthegoodsmayremainintheirterritory
"(Article14(a)and(b)).
AlthoughthegoodsmustnormallybereturnedtotheMember
Stateofdeparture,theholderofthedocumentmayrelease
thegoodsforhomeuseintheMemberStateinwhichthey
aretemporarily usedprovided,however,thattheconditions
: -1laiddowninArticles10and11oftheSixthVATDirective
t' taremetinthatMemberState(Article12).
Alloronlysomeofthegoodscoveredbythedocumentmaybe
releasedforhomeuse.Byenteringthenecessaryparticulars
onthesheetthatremainsattachedtotheCommunitymovement
carnet,theauthoritywhichestablishesthatthegoodswere
releasedforhomeuseincompliancewiththeaforementioned
-provisionswillinform ,theotherMemberStatesthatthe
operationhasbeencarriedoutcorrectly.
-Exceptwhereallthegoodsarereleasedforhomeuseina
MemberStateotherthantheMemberStateofdeparture,the
procedureisterminatedoncetheCommunitymovementcarnet
andthegoodshavebeensimultaneously presentedatany
.competentcustomsofficeintheMemberStateofdeparture
(Article13(1)>-
Theprocedureisalsodeemedtohavebeenterminated
-wherethegoodshavebeendestroyedbecauseofforcemajeure
orasaresultofadulysubstantiated forfuitousoccurrence.
or,
-wheretheynolongerhaveanymarketablevaluefollowingtheir
theirdestruction undercustomssupervision,or
-wheretheformalitiesnecessaryfortheirexportationoutside
theCommunityhavebeencompleted(Article13(2)).
0JLNo..145of13.06.1977,p.1

(c)Miscellaneous provisions
************************
TheauthoritiesoftheMemberStateinwhoseterritorythegoods
aretemporarily usedmay,attheuser'srequest,authorizethe
repairorreplacement ofthedefectivepartsofthegoods
(Article14,at(c)).
Goodsmayalsobeacquiredint.'ictMemberStatewithaviewto
theirbeingusedinconjunction withthegoodsthathavebeen
importedtemporarily .Suchgoods,whichmusthavebeenacquired
subjecttotheconditionsobtainingonthedomesticmarketofthat
MemberState,willbeenteredonthesheetthatremainsattached
totheCommunitymovementcarnetinorderthattheformalities
necessaryfortheirreleaseforhomeuseintheMemberStateof
departure canbecompleted (Article14,at(d)).
ThedraftRegulationalsocontainsprovisionspermittingthe
MemberStateinwhoseterritorythegoodsaredeemedtohavebeen
releasedforhomeusewithoutcompliancewithrequirements or
arepresumedtohavedisappeared totakestepstorecoverany
chargespayable(Article15).
Simplified procedure (Articles16and17)
'AsimplifiedprocedurehasbeenincludedforgoodslistedinAnnexII
sothattheycanbemovedandtemporarily usedwithintheCommunity
foratwelve-month periodwithvirtually noformalities atintra-
Communityfrontiers.Thisprocedurewillapplyinparticular ,to:
-goodstobeexhibitedorusedatfairs,exhibitions orsimilar
events;
-press,radioandtelevision equipment;
-picturesandworksofartaccompanied bytheircreator;
-equipmentandtoolsaccompanying suppliersofserviceswhosebusiness
frequently takesthemtootherMemberStates,
However,inthecaseofthislastcategoryofgoods,application of
thesimplifiedprocedureissubjecttoadualadvaloremceiling
(unitvaluenotexceeding2.500ECUandtotalvaluenotexceeding
10.000ECU).
ThesegoodswillmovewithintheCommunityundercoverofmovement
cards,whichwillbeissuedfreeofchargeintheMemberStateof
departuretousersandtowhichwillbeattachedalistofgoods
carried.

SinceaprocedureofthiskindisbasedonLegitimatetrustbeing
* •
placedintheuser,onlypersonsprovidingeveryguaranteeof
:U .probityinmatterofcustomsdutiesandtaxesareeligible.
Thebenefitofthesimplifiedproceduremay,therefore,bewithdrawn
frompersonswhoareknowntohaveseriouslyinfringedorabusedthe
arrangements laiddowninthedraftRegulation.
ProvisionsrelatingtotheCommittee (Articles18and21)
«•••■••■•••■••••••••■•••■•••••■••••a »
ARegulatoryCommitteeistobesetup.Itwillbechairedbya
Commissionrepresentative andwillexamineanyquestionrelatingto
theapplicationof'thisRegulation.-
Inaddition,theprovisions'ofthisRegulationmakeitnecessaryto
adoptimplementing measures.Tothisend,itisproposedthatthe
Regulatory CommitteeProcedurebeapplied. '
I '
However,theCommitteemaynot,ofcourse,amendthesubstantive
provisionsoftheRegulation,andinparticularthecontentsof
AnnexesIandII.

Proposalfor
CouncilRegulation (EEC)
introducingarrangementsformovementwithintheCommunity
ofgoodssentfromoneMemberStatsfortemporaryusein
oneormoreotherMemberStates
THECOUNCILOFTHEEUROPEANCOMMUNITIES,
HavingregardtotheTreatyestablishingtheEuropeanEconomicCommunity,
andinparticularArticle235thereof,
HavingregardtotheproposalfromtheCommission,
HavingregardtotheopinionoftheEuropeanParliament,
HavingregardtotheopinionoftheEconomicandSocialCommittee,
WhereastheintroducttonofarrangementsformovementwithintheCommunity
underwhichgoodssentfromoneMemberStatemaymoveandbeusedtemporar-Iy
inoneormoreotherMemberStatesbeforebeingreturnedtotheMemberStat®
ofdepartureisameansofsimplifyingtheformalitiesrelatingtotheir
carriageandtemporarystaybyobviatingsuccessiveandrepetitivenational
proceduresatfrontierswithintheCommunity;
Whereas,inordertoachievethisobjective,thearrangements mustcoverthe
widestpossiblerangeofgoods;whereasitisadvisable,however,toexclude
alimitednumberofproductswhicftareintendedforconsumptionwhenfi'rst
usedandthecarriageofwhichpresentsincreasedrisksstemminginparticular
fromthehighexcisedutiestowhichtheyaresubjectintheMemberStates:
Whereas,inordertoreducethecostofsuchoperationsandto.createconditions
thatresembleascloselyaspossibletheconditionsunderwhichsuchmovements
takeplacewithinaMemberState,usersoftheprocedurecanbeexemptedfrom
therequirementtolodgeaguarantee,particularlysincethesaidgoodshave
beenacquiredsubjecttotherulesgoverningtaxationonthedomesticmarket
oftheMemberStatefromwhichtheyaretemporarily removedandhavenot
benefitedfrom,andwillnotbenefitfrom,anyexemptionfromturnovertaxes
orfromanyothertaxonconsumptionbyvirtueoftheirexportation;
Whereas,inviewoftheexemptionfromtherequirementtolodgeaguarantee,,
theMemberStatesinwhoseterritorythegoodsaretemporarilyusedshouldhave
thepowertoexertreasonablesurveillance overthem;
Whereastheformalitiesinvolved'canbesignificantly reducedinthecaseof

certain categories ofgoods themovement andtemporary use ofwhich "present
less serious risks either because ofthenature oftheoperations orbecause
oftheLimited value ofthesaid goods ;
whereas itisessential toguarantee uniform application oftheprovisions of
this Regulation and,tothis end,tolaydown a.Community procedure under
which theimplementing provisions canbeadopted induecourse;whereas itis
necessary tohave acommittee toorganize close andeffective cooperation
between theMember States and theCommission inthis field ;
Whereas theregime isnecessary toachieve oneoftheobjectives ofthe
Communi ty;
Whereas theTreaty does notprovide thenecessary powers toinstitute
arrangements formovement within theCommunity ofgoods sent from oneMember ,-
State fortemporary use inone ormore other Member 4States that have direct
effect ,intheMember States ;whereas theregulation inquestion must ,,
therefore ,bebased onArticle 235,
"HASTDOPTECTTHIS REGULATION : : '7
• Title I
General Provisions
Article 1
".Without prejudice toother Community provisions ,thearrangements governing
themovement .ofgoods within theCommunity forthepurpose oftemporary use,
hereinafter referred toasthe "movement arrangements ",shall apply togoods
sent from one Member State toone ormore other Member States and intended
.tobereturned without alteration totheMember State ofdeparture .
2.Without prejudice toanyrestrictions orprohibitions that maybelaid .down ,
pursuant totheTreaty establishing theEuropean Economic Community orthe ,
Treaty establishing theEuropean Coal andSteel Community orpursuant to
'Article 2,th«said arrangements shall apply togoods :
Ca)which satisfy theconditions laid down inArticles 9and10ofthe
treaty establishing theEuropean Economic Community or,inthecase of
goods falling under theTreaty establishing :theEuropean Coal andSteel
Community ,which areinfree circulation andhave been acquired subject
' ι '
totherules governing taxation onthedomestic market oftheMember
State ofdeparture ;
(b)which have notbenefited ,byvirtue oftheir exportation ,from any
exemption from turnover taxoffrom anyother taxonconsumption .

Article2
Thisregulationshallnotpreclude :
(i)theuse,atthediscretionoftheuser,oftheATACarnetprocedure
introducedbytheCustomsConventionontheATACarnetfortheTemporary
AdmissionofGoods,inthosecaseswheretheATACarnetmaybeused;
(ii)arrangements betweenflemberStatesintroducing simplerprocedures
applicabletofrontierzonetraffic;
Ciii)theapplicationofsimplerprocedures,particularly in-respectof
travellers'personaleffectsandthetemporaryimportationofprivate
carsandofmeansoftransportcarryinggoodsmovingundertheCommunity
transitprocedure.
Article3
ForthepurposesofthisRegulation :
(a)"user"meansthenaturalorlegalpersonwho,whetherornotthroughan
authorizedrepresentative ,requests,inadeclarationthatcomplieswith
therequisiteformalities,permissiontomovegoodsfortemporaryuse;
(b)"MemberStateofdeparture"meanstheMemberStateinwhoseterritorythe
goodsarepresentedatacustomsoffice,referredtohereinafter asthe
"officeofdeparture",withaviewtostartingtheoperationofmovement
ofgoodsfortemporaryuseinoneormoreotherMemberStates;
(c)"officeofentry"meansthecustomsofficeatwhichthegoodsenterthe
territoryoftheMemberStatewheretheyaretobetemporarilyused;
(d)"officeofexit"meansthecustomsofficeatwhichthegoodsleavethe
territoryofaMemberStateinwhichtheyhavebeentemporarilyused­
(e)"officeoftransitmeans:
-thecustomsofficeatwhichthegoodsentertheterritoryofaMember
Stateforthepurposeofatransitoperationproperwithoutbeing
temporarily usedontheterritoryofthatMemberState;
-thecustomsofficeatthepointofexitfromtheCommunityforgoods
leavingtheterritoryoftheCommunityinthecourseofatransit
*operationproperbycrossing afrontierbetweenaMember
Stateandathirdcountry;
(f)"accompanying document'meansthedocumenthereinafterreferredtoasthe
"Communitytemporarymovementcarnet"orthemovementcardandthelist*
attachedthereto.

Article4 ••"'
1.Onlynaturalorlegalpersonshavingapermanentresidenceorestablis'hment
intheMemberStateofdepartureshallbeeligibleforthemovement
arrangements .
2.Theusershall:
(a)producethegoodsandtheaccompanying documenttoanycompetent
customsofficeintheMemberStateofdeparturebeforeexpiryofthe
periodofvalidityofthedocument; •
(b)ensurethatoperationsconductedonhisbehalfinMemberStatesthrough
whoseterritorythegoodspassoronwhoseterritorythegoodsareused
arecorrectlycarriedout.
f.
TITLEII
Procedures . ;'
■• f
Article5
Themovementarrangements shallcomprisetwoprocedures :
(i)a.standardprocedureforanygoodsexceptthoselistedinAnnexI;
(ii)asimplifiedprocedureforthegoodslistedinAnnexII.
■ ' ./•■M: '
SectionI:Standardprocédure
- ArticLe6
1.Forthepurposesofmovementunderthestandardprocedure/goodsshallbe
coveredbya"Communitytemporarymovementcarnet".
2.Thecarnetshallbesodesignedastoenablethecompetentauthoritiesin
theMemberStateswhoseterritoryistobeenteredduringamovement
operationtocontrol/bymeansoftransit/entryandexitsheets,the
temporarydespatch/transit,temporaryadmission/use/returntoand
re-entryofthegoodsintotheMemberStateofdeparture.
3.Thespecimenofthetemporarymovementcarnetshallbedj^wnupin
accordancewiththeprocedurelaiddowninArticle21.*

ArticLe7
1.TheCommunitytemporarymovementcarnetshallbeissuedfreeofchargeby
offices'ofdepartureuponrequestbytheuser,
2.Theofficeofdepartureshalldeterminetheperiodofvalidityofthecarnet
onthebasisoftheexpecteddurationandthenatureofthetemporaryuse
operation'planned.Itshalltakesuchmeasuresforidentification asit
deemsnecessary .
/
* Article8
WhengoodscoveredbyaCommunitytemporarymovementcarnetmerelycrossthe
territoryofaMemberStatewithoutbeingtemporaril >usedthere,theuser
shalldeliverthe"transit"sheetofthecarnettotheofficeoftransit.
ArticLe9
*
1.WhengoodscoveredbyaCommunitytemporarymovementcarnetaretobe
temporarilyusedontheterritoryofaMemberState,theusershall:
(a)stateonthe"entry"sheetofthecarnettheofficeofentrythrough
whichtheoperationsaretobecarriedout,theplaceorplaceswhere
thegoodsareintendedtobetemporarily used,andtheexpected
durationandthenatureofthetemporaryuseoperationsplanned;
(b)producethegoodsattheofficesofentryandexitandatthesame
timedelivertothesaidofficesthesheetsofthecarnetrelating
toeachoperation.
2.Thecustomsofficeofentryshalldeterminetheperiod,whichmustbe
atleastsixmonths,forwhichthegoodsmayremainintheterritory _
withinwhichitoperatesonthebasisofthelengthofstaydeclaredby
"theuserandofthetotalperiodofvalidityoftheCommunitytemporary
movementcarnet.

Article10
Withoutprejudicetoapplication ofArticle21oftheSixthCouncilDirective
(77/388/EEC)of7May1977ontheharmonization ofthelawsoftheMember
Statesrelatingtoturnovertaxes(1),wherethecompetentauthoritiesofthe
MemberStateofdepartureoroftheMemberStateoftemporaryuseintroduce
proceduresfortransmitting informationforpurposesoftaxsupervisionof
suchuse,theseproceduresshallnotentailanyadditionalformalitiesforthe
user.
Article11
1.TheCommunitytemporarymovementcarnetshallbeproducedineachMember
Statewheneverthecust^sortaxauthoritiessorequest.
VN ' I'
2.Transit,entry,andexitoperations maybecarriedoutthroughanycompetent
customsoffice.
"■■"''■' Ârticle12
Thecompetentauthorities ofaMemberStateinwhoseterritorythegoodsmove
oraretemporarily usedshallpermitsomeorallofthesaidgoodstobe
releasedforhomeusesubjecttotheconditionslaiddowninArticles10and11
oftheaforementioned SixthDirective.Theautoritieswhichpermitthegoods
tobereleasedforhomeuseshallenterthenecessaryparticulars inthecarnet
before'returningittotheuser.
Artide13 ■'
». –I ''W"
1; '
1.WithoutprejudicetoArticle12,themovementarrangementsshallbeterminated
assoonasthegoodshavebeenreturnedtotheMemberStateofdepartureand
theCommunitytemporarymovementcarnethasbeenreturnedtoanycompetent
customsofficeinthatMemberStatebeforeexpiryoftheperiodofvalidity
I
ofthatdocument.
2.Themovementarrangementsshallalsobeterminated'whereitisestablishedto
thesatisfaction ofthecompetentauthoritiesof'theMemberStateof
departure : '
(a)thatthegoodscoveredhavebeendestroyedbecauseofforcemajeureoras
aresultofadulysubstantiated fortuitousoccurrence,or
0JLNo.145,13.06.1977,p.1

(b)thattheynolongerhaveanymarketablevaluefollowingtheirdestructi
undercustomssupervisionandatnocosttotheauthorities,'or
(c)thattheyhavebeensubjecttotheformalitiesnecessaryfortheir
exportation fromtheCommunity.
Tothisend,theusershallinformthecompetentauthoritiesoftheMember
Stateofdeparture.
3.ThecustomsauthoritiesoftheMemberStatesintowhoseterritorythegoods
havebeenintroducedforthepurposeoftemporaryusemayacceptasproof
ofexitofthegoods,evenwhentheCommunitytemporarymovementcarnetis
nolongervalid,anyotherevidencethatthegoodshavelefttheterritory
ofthatMemberState.
Article14^
ThecompetentauthoritiesoftheMemberStateinwhoseterritory ;thegoodsare
temporarily usedmay,attherequestoftheuser:
(a)extendtheperiodduringwhichthegoodsmayremainintheirterritory,
withintheperiodofvalidityoftheCommunitytemporarymovementcarnet;
(b)allowthegoodstobetemporarilyusedintheirterritoryatoneormore
placesotherthanthatorthosestatedonthecarnet;
(c)bywayofderogationfromArticle1(1),authorizerepairs,includingthe
replacementofdefectiveparts,totheequipmenttemporarilyusedintheir
territory;
(d)includeontheCommunitytemporarymovementcarnetgoodssatisfyingthe
conditionslaiddowninArticle1(2).
Tothisend,theyshallenterthenecessaryparticularsontheaccompanying
document,andtheusershallimmediatelyinformthecompetentauthoritiesof
theMemberStateofdeparture.
Article15
1.Whereitisfoundthat,inthecourseoforinconnectionwithamovement
operation,anoffenceorirrgeij.t'arityhasbeencommittedinaparticular
MemberState,recoveryofanychargespayableshallbeeffectedbythat
MemberStateinaccordancewitfijtslaws,regulationsandacministrative
provisions,withoutprejudice.'toprovisionsunderitscriminallaw

Iftheplaceatwhichtheoffenceorirregularity tookplacecannotbe
established,itshallbedeemedtohavebeencommitted :
(a)wheretheoffenceorirregularity isdetectedatanofficeoftransit
situatedataninternalfrontieroratanofficeofentry:inthe
MemberStatewhichthegoodshavejustleft;
(b)wheretheoffenceorirregularity isdetectedatanofficeoftransit
withinthemeaningofthesecondindentofArticle3(e)oratan
»
officeofexit:intheMemberStatetowhichthatofficebelongs;
(c)wheretheoffenceorirregularity isdetectedintheterritoryofa
MemberStateelsewhere thanatanofficeoftransit;intheMember
Stateinwhichitisdetected;
(d)wherethegoodshave'notbeenproducedintheMemberStateofdeparture :
inthelastMemberStatewhichthe"transit"sheetorthe"entry"sheet
oftheaccompanying documentshowsthegoodstohaveentered;
(e)wheretheoffenceorirregutarity isdetectedaftercompletionofthe
temporaryremovaloperation :intheMemberStateinwhichitis
detected.
M
SectionII,:Simplified procedure
Article16
Theofficeofdepartureshall,whensorequested,issuefreeofchargea
Communitymovementcard,towhichshallbeattachedalistofgoods
authenticated bythatoffice,topersonswho:
(a)movegoodsappearinginthelistgiveninAnnexIIwithaviewtotheir
temporary useinoneormoreotherMemberStates;
(b)havenotcommittedanyseriousbreachofcustomslegislation orof
legislation governingturnovertaxes.
,il
Themovementcardshallspecifytheuser'sname,permanentaddressand
occupation.Itshallbevalidforaperiodof12months.
Thelistofgoodsshallbedrawnupinduplicate;.thecustomsofficeissuing
themovementcardshallretainonecopy,andtheothershallbegivento
theholderoftheCommunitymovemghtcardandshallaccompanythegoods.
•m .-•

-9-
3.Movementsinvolvingentryorexitmaybecarriedoutdayandnightthrough
anyofficeopenforpassengertraffic.
4.ThespecimenoftheCommunitymovementcardandoftheListofgoodsshall
bedrawnupinaccordancewiththeprocedurelaiddowninArticle21.
Article17
1.Forthepurposeofterminatingthemovementarrangements,theusershall
producethegoodsattheofficewhichissuedtheCommunitymovementcard
withinthetwelve-month period.
2.ExceptwhereArticle13(2)applies,ifthegoodsarenotproducedwithin
theperiodreferredtoinparagraph 1,theyshallbedeemed,failingproof
tothecontrary,'tohavebeenusedforapurposesubjecttoVATinthe
MemberStatewheretheCommunitymovementcardwasissued.
3.ForthepurposesofArticle16(1)Cb),iftheusercpmmitsaserious
infringement ofthisRegulationoroftheprovisionsofthelegislation
governingturnovertaxes,thecompetentauthorities oftheMemberStatein
whichtheinfringementisdetectedshallsoinformtheofficeofdeparture
whichwithdrawsthemovementcardwhichitissuedtotheuser.
TITLEIII •
ProvisionsrelatingtotheCommittee
Article18
1.ACommitteeonArrangements fortheTemporaryMovementofGoods(hereinafter
referredtoas"theCommittee")isherebysetup,consistingof
representatives oftheMemberStateswitharepresentative oftheCommission
aschairman.
2.TtveCommitteeshalladoptitsownrulesofprocedure.
Article19
TheCommitteemayexamineanyquestionrelatingtotheapplication ofthis
RegulationsubmittedtoitbyitsChairman .eitheronhisowninitiativeorat
therequestoftherepresentative ofaMemberState.

-10-
ArticLe20' •
Theprovisionsforimplementing thisRegulationshallbeadoptedip
accordancewiththeprocedurelaiddowninArticle21.
(Artiòle21
1.Therepresentative oftheCommissionshallsubmittotheCommittee adraft
Qftheprovisionstobeadopted.TheCommitteeshalldeliveranopinion .
onthedraftwithinatimelimitsetbytheChairmanhavingregardtothe
* • ■ r X
urgencyofthematter.Decision'ssha-llbetakenbyamajorityofforty-five
votes,thevotesoftheMemberStatesbeingweightedasprovidedforin
» V
Article148oftheTreaty.Thechairmanshallnotvote.
2,(a)TheCommissionshalladopttheprovisionsenvisagediftheyarein
;AccordancewiththeopinionoftheCommittee.
,Cb)Iftheprovisionsenvisagedarenotinaccordancewiththeopinionof
theCommitteeorifnoopinionisdelivered,theCommissionshall
withoutdelaysubmittotheCouncilaproposalwithregardtothe
provisionstobeadopted.The'Councilshallactbyaqualified ,
majority.
,·ι:
(c)If,withinthreemonthsoftheproposalbeing^submittedtoit,the-
Councilhasnotacted,theproposedprovisions ;,shalIbeadoptedbythe
Commission. -h•"-.
\
TITLEIV
Finalprovisions___i (
Article22
ThisRegulationshallenterintoforceon1January1982.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinall
MemberStates.
1 ;..Μ'
DoneatBrussels, FortheCouncil

ANNEXI
LISTOFGOODSEXCLUDED FROMTHEPROCEDURE
CCT
HeadingNo
,CCmU3h"v
22.06l
jx.22.09J
fx.22.08
'X.22.Q9JDescription ofgoods
09,01AI Coffee^notroasted
09.01AII Coffee,roasted
ex.21.02A Coffeeextract
09.02 Tea
ex.21.02B Teaextract
,22.05An Alcoholicbeverages
Ethylalcoholex.<^.uy
ex.22.08
ex.22.09J EthyLal
24.02A Cigarettes
ex.24.02B Cigarillos
ex.24.02B Cigars
24.02C Smokingtobacco
ex.27.10 Petrol,gasoil
ex.33.06B Perfumesandtoiletwat

f
' . ANNEXII
LISTOFGOODSREFERREDTOINARTICLE16(1)(a)' ,
I.Goodstobeexhibitedorusedatanexhibition,atradefair,congressor
simitarevent
1."Exhibition orsimilarevent"means:
(a)exhibitions,fairs,salonsandsimilareventsconnectedwithtrade,
industry,agricultureorcrafttrades;
(b)exhibitionsoreventsheldforscientific,technical,handicraft,
artistic,educational,sporting,religious,cultural,trade-union
ortouristpurposes;
(c)exhibitionsoreventsheldmainlyforcharitablepurposes;
(d)meetingsofrepresentatives ofinternational organizations orgroups;
(e)officialorcommemorative ceremoniesorgatherings;/
(f)exhibitions oreventsheldmainlyinordertopromoteinternational
understanding .
withtheexceptionofexhibitionsheldprivatelyinshopsoronbusiness
premiseswithaviewtothesaleofthegoods,,,.
v2.Thesimplifiedproceduremaybeaccordedto:
(a)goodstobeexhibitedordemonstrated atanevent,
(b)goodstobeusedforthepurposeofdemonstrating productsatan
event,. .
(c)materialandequipment,includinginterpretationfacilities,soundrecordersandfilmsofaneducational,scientificorcultural
nature,tobeusedatinternationalmeetings,conferencesor
congresses . ,s '

f■■■
II.Press,radioandtelevisionequipmentANNEXII
(cont'.d)
A.Pressequipment,suchas:
typewriters ;
photographic andcinematographic cameras;
imageorsoundtransmitters,recordersorreproducers;
-soundorimagerecordingmedia,blankorunexposed
B.Radioequipment,suchas:
transmission andcommunication equipment
soundrecordersandreproducers;
measuringandtechnicaltestinginstrumentsandapparatus;
accessories ;
soundrecordingmedia,blank.
C.Televisionequipment,suchas:
televisión cameras;
televisionfilmequipment;
measuringortechnicaltestinginstrumentsandapparatus;
transmission andretransmission equipment;
communication equipment;
soundorimagerecordersandreproducers;
lightingequipment
accessories;
soundorimagerecordingmedia,
fiImrushes;
musicalinstruments,costumes,setsandothertheatricalproperties.
D.Vehiclesdesignedorspeciallyfittedoutforuseinconnectionwith
theitemslistedabove.^
III.Cinematoqraphi cequipment
-»
A.Cinematographic equipment,suchas:
cameras;
measuringand.technicaltestinginstrumentsandapparatus;
dolliesandcranes;
lightingequipment;
soundrecordersandreproducers;

-3-
ANNEXII
(cont.1d)
imageorsoundrecordingmedia,unexposedorblank;
filmrushes;
accessories; .
tmusicalinstruments,costumes,setsandothertheatricalproperties.
B.Vehiclesdesignedorspeciallyfittedoutforusewiththeitems
listedabove.
IV.Otherequipmenttobeusedforgainfulpurposes
A.-Sports"equipmentaccompanyingsportsteams,suchassportsclothing,
balls,racketsandnets,athleticsequipment,gymnasticsequipment,
etc.;
-instruments andequipmentusedintheliberal :professions;
-equipmentusedbyarchaeologists ,palaeontologists ,geographersor
zoologists;*
-equipmentusedbyperforming .artists,theatrecompaniesandorchestras,
suchasanyobjectusedinperformance,musicalinstruments,setsand
- .1:_costumes,animals;
-materialusedbylecturerstoillustratetheirtalks;
-picturesandworksofartaccompanyingtheiroriginators.
B.
B.-Vehiclesbelongingtomanufacturers ofmotorvehicles,aircraftor
vesselsandimportedforthepurposeoftestsortrials,includingthe
equipmentnecessaryforsuchpurpose;
-breakdownvehicles;
I-
C.Agricultural machinery.
D.Commercialsamples. >
E.Otherequipmentusedforgainfulpurposes,ofatotalvaluenot
exceeding10.000ECUandofaunitvaluenotexceeding2.500ECU(e.g.
equipmentfortheassembly,trials,start-up,testing,maintenanceand
repairofmachineryandforsimilaroperations;theconstruction,repair
andmaintenanceofimmovableprbperty;toolsneededtosupplyservices).
/