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. 
No C 57/6 Official Journal of the European Communities 29. 2. 84 
manufactured tobacco: fifth extension of the second 
stage of harmonization, 
Having regard to the decision taken by its Bureau on 
24 January 1984, approved by the Plenary Commit­
tee on 25 January 1984, to appoint a Rapporteur-
General, in accordance with Article 18 of the Rules 
of Procedure, to prepare the opinion on the matter, 
Having regard to its previous opinion on the stages 
of harmonization for indirect taxes on manufac­
tured tobacco (!), 
Having regard to the oral report by Mr M. C. Swift, 
the Rapporteur-General, 
Having regard to the discussions on 25 January 1984 
(') OJ No C 93, 21. 9. 1971; OJ No C 204, 30. 8. 1976; OJ 
No C 353, 31. 12. 1980; OJ No C 138,9.6. 1981;OJNo 
C 348, 31.12. 1981; OJ No C 33, 7. 2. 1983. 
Done at Brussels, 25 January 1984. 
The full text of the opinion is a follows: 
THE ECONOMIC AND SOCIAL COMMITTEE 
Having regard to the Treaty establishing the 
European Economic Community, and in particular 
Article 235 thereof. during its 214th plenary session held on 25 and 
26 January 1984, 
HAS ADOPTED THE FOLLOWING OPINION 
unanimously, with four abstentions: 
The Committee regrets that, on the expiry of the 
fourth extension of the second stage of harmoniza­
tion, it is being asked for its opinion on a further 
extension. 
While giving its approval to the proposed fifth ex­
tension until 31 December 1984, the Committee 
takes the opportunity to draw attention to the re­
commendations set out in the opinion and report 
delivered in February 1981 (2) in which it advocated 
an alternative. The Committee reiterates its view that 
harmonization of the ad valorem elements of the 
taxation would provide a better approach. 
(2) OJ No C 138, 9. 6. 1981 and CES 927/81 final. 
The Chairman 
of the Economic and Social Committee 
Francois CEYRAC 
Having regard to the request made by the Council of 
the European Communities on 11 October 1983 for 
an opinion on the revision of the sectoral research 
and development programme in the field of 
the environment (environmental protection and Opinion on the draft proposal for a Council Decision revising the sectoral research and 
development programme in the field of the environment (environmental protection and 
climatology) —- indirect and concerted action — 1981 to 1985 
(84/C 57/05) 
The text referred to the Committee has been published in Official Journal of the 
European Communities No C 274 of 13 October 1983, page 4. 
A. LEGAL BASIS FOR THE OPINION 
On 11 October 1983 the Council referred the abovementioned proposal to the 
Economic and Social Committee in accordance with Article 235 of the Treaty estab­
lishing 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.