No C 41/56 Official Journal of the European Communities 18. 2. 91 
withdraw this Regulation and impose upon airport 
authorities a general duty to move towards a fully 
Done at Brussels, 20 November 1990. 
1. Introduction 
The Committee welcomes the proposed regulation. The 
Commission is to be congratulated on its proposals for 
rectifying a number of shortcomings in the arrange­
ments for movement of goods introduced under Council 
Regulation (EEC) No 3/84 of 19 December 1983, in 
preparation for completion of the Single Market and 
the abolition of internal Community frontier checks. 
2. Background 
2.1. Regulation (EEC) No 3/84, which entered into 
force on 1 July 1985 for an experimental period ending 
on 30 June 1988, exempted certain goods (listed in an 
Annex), sent from one Member State for the purposes 
(!) OJ No C 204, 15. 8. 1990, p. 15. competitive tendering situation. Alternatively, there 
may be a case for involving Article 90 of the Treaty. 
The Chairman 
of the Economic and Social Committee 
Francois STAEDELIN 
of temporary use in one or more other Member States, 
from a number of restrictions, prohibitions or con­
straints, on condition that they were covered by a 
Community movement carnet. It was extended for the 
first time, without any alterations, up to 30 June 1989 
by Council Regulation (EEC) No 1227/88 of 3 May 
1988. 
2.2. The arrangements were extended for the second 
time by virtue of Council Regulation (EEC) No 1292/ 
89 of 3 May 1989, which stated (in the recitals) that 
Regulation (EEC) No 3/84 was considered by many 
private individuals and business people to cover too 
restricted a number of goods and beneficiaries at a time 
when the situation had changed significantly, particu­
larly as regards exemption from Value Added Tax 
(VAT) for temporary imports other than transport 
vehicles under the 17th VAT Directive No 85/382/EEC 
of 16 July 1985. Consequently, Regulation (EEC) No 
1292/89, in taking account of the views of private 
individuals and business people and seeking to align 
tha arrangements governing temporary movement Opinion on the 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 (*) 
(91/C 41/19) 
On 16 August 1990, the Council decided, in accordance with Article 100A of the Treaty 
establishing the European Economic Community, to consult the Economic and Social Com­
mittee on the abovementioned proposal. 
The Section for Industry, Commerce, Crafts and Services, was instructed to prepare the 
Committee's work on the subject. In the course of its work, Mr Giacomelli was appointed 
Rapporteur-General by the Plenary Committee. 
At its 281st plenary session (meeting of 20 November 1990), the Economic and Social 
Committee unanimously adopted the following Opinion. 
18. 2. 91 Official Journal of the European Communities No C 41/57 
within the Community and the 17th VAT Directive, 
extended these arrangements to as wide a range of 
goods, and natural and legal persons, as possible. 
2.3. At the time Regulation (EEC) No 3/84 was 
adopted, it was already intended that the special 
arrangement, and hence the Community carnet pro­
cedure, should cover works of art. It was only on expiry 
of the second experimental period, on 30 June 1989, 
that Regulation (EEC) No 1292/89 included works of 
art (Article 12a), as defined in Article 29(1)(d) of the 
17th VAT Directive, in the list of goods covered by the 
arrangements for movement within the Community, 
but with the proviso that works of art must be 
accompanied by their authors or their agents. 
2.4. While seeking greater flexibility in the run-up 
to completion of the Single Market, Council Regulation 
No 1292/89 (Article 1) of the parent Regulation 
No 3/84 in the shape of two new paragraphs 
[Article 1(1) and la)], the second of which excluded, 
among other goods, from the scope of the special 
arrangement: 
— made-up articles of fur, precious stones, carpets and 
articles of jewellery [indent (b)], 
— consumable goods, except such goods which are 
commercial samples, presented as such, provided 
that they are returned without alteration to the 
territory of the Member State of departure 
[indent (c)]. 
2.5. Subsequently, the provisions of the above regu­
lation relating to works of art were found to be a step 
backwards compared with the pre-1989 arrangements 
— under which public museums benefited from the 
Community carnet procedure — in that they introduced 
the requirement that the work must be accompanied 
by their authors or their agents, thereby in particular 
preventing museums (public bodies) from availing 
themselves of that procedure. Moreover, indent (b) of 
the new Article l(la), contrary to indent (c) relating to 
consumable goods, excluded carpets sent as commercial 
samples from the special arrangements for temporary 
movement within the Community; this was a further 
step back. 
3. General comments 
3.1. It is out of the question that provisions forming 
part and parcel of the process of liberalizing the move­
ment of goods, with the ultimate aim of removing 
internal frontiers, should make matters worse than 
before. 3.2. The Commission, in proposing this regulation, 
is therefore to be commended for: 
— amending Article 1 (la)(b) of Regulation (EEC) 
No 3/84 so as to extend the arrangements for tem­
porary use under cover of Community carnet to 
carpets presented as commercial samples while con­
tinuing to exclude made-up articles of fur, precious 
stones and articles of jewellery in order to prevent 
increased risk of abuse, as pointed out in the 
explanatory memorandum, which also stresses the 
need for consistency with the 17th VAT Directive 
on this point, 
— deleting indent (e) of Article 1 (la) so that works 
of art are covered by the Community carnet 
arrangement, whether or not they are accompanied 
by their authors or their agents. 
3.3. The amending Regulation No 1292/89 provides 
for this text to enter into force on 1 July 1989, supersed­
ing Regulation No 1227/88 which is due to expire on 
30 June 1989. No new time-limit is set, probably on 
the assumption that it would expire on the date of 
completion of the Single Market. The proposed regu­
lation provides that the arrangements for temporary 
movement within the Community, which will now with 
very few exceptions, cover virtually all goods sent from 
one Member State for temporary use in one or more 
other Member States, will be applicable until 31 
December 1992. 
Abolition of the carnet procedure applicable to move­
ment of goods for temporary use within the Community 
from 1 January 1993 is consistent with Article 8a of the 
Treaty, which provides for measures with the aim of 
progressively establishing the internal market over a 
period expiring on 31 December 1992 and ensuring free 
movement of goods within an area without internal 
frontiers. Consequently the procedure relating to 
arrangements for temporary movement within the 
Community, along with the Community carnet as 
covering document, will be abolished from 1 January 
1993. 
4. Formal observation 
Not relevant to the English text. 
5. Conclusion 
Since neither the recitals nor the substance of the two 
articles of the proposed regulation necessitate any spec-
No C 41/58 Official Journal of the European Communities 18. 2. 91 
ific comments, the Committee gives its approval and ment to Regulation (EEC) No 3/84 should be 
agrees with the Commission that the proposed amend- implemented as soon as possible. 
Done at Brussels, 20 November 1990. 
The Chairman 
of the Economic and Social Committee 
Francois STAEDELIN