31. 12.81 Official Journal of the European Communities No C 343/1 
II 
(Preparatory Acts) 
ECONOMIC AND SOCIAL COMMITTEE 
Opinion on the proposal for a Council Regulation introducing arrangements for movement 
within the Community of goods sent from one Member State for temporary use in one or 
more other Member States 
The text referred to the Committee has been published in Official Journal of the 
European Communities No C 227 of 8 September 1981, page 3. 
A. LEGAL BASIS FOR THE OPINION 
On 13 August 1981 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 
191st plenary session held in Brussels on 28 and 29 October 1981. 
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 13 August 1981 for an 
opinion on the proposal for a Council Regulation 
introducing arrangements for movement within the 
Community of goods sent from one Member State 
for temporary use in one or more other Member 
States, 
Having regard to the decision taken by its chairman 
on 21 August 1981 instructing the Section for Industry, Commerce, Crafts and Services to draw up 
an opinion on the matter, 
Having regard to the opinion adopted by that Section 
at its meeting on 7 October 1981, 
Having regard to the oral report of the rapporteur, 
Mr Broicher, 
Having regard to the discussions at its meeting on 
28 October 1981 (191st plenary session of 28 and 
29 October 1981), 
HAS ADOPTED THE FOLLOWING OPINION 
unanimously: 
No C 343/2 Official Journal of the European Communities 31. 12. 81 
1. General comments 
1.1. The Committee regards the proposal for a 
Regulation as a significant and basically practicable 
step towards realization of the freedom of movement 
for goods and services that is necessary for the 
Community's internal market. By providing more 
extensive facilities than the Brussels Customs 
Convention of 6 December 1961 on the ATA carnet 
for the Temporary Admission of Goods (ATA 
Convention), the proposal is calculated to underline 
the preferential character of the Community's 
internal market and remove any bureaucratic 
obstacles still remaining, for example in cases where 
an order is placed in a foreign country. 
1.2. The Committee therefore welcomes the 
proposal and the fact that it takes the form of a 
Regulation, because this is the best way of ensuring 
uniform practice in all the Member States. 
1.3. Nevertheless, the Committee thinks that the 
Regulation needs some changes to make the wording 
clear and unambiguous. 
2. Specific comments 
Article 1 (1) 
2.1. Since the parties to the ATA Convention 
cannot restrict the facilities granted under that 
instrument, the Member States and hence the 
Community must ensure that identical facilities are 
guaranteed under the Community arrangements 
proposed as a replacement for the ATA carnet 
procedure. It should therefore be made clear in 
Article 1 (1), with reference to the sixth VAT 
Directive (and as a provision binding on the Member 
States), that the goods covered by the Community 
arrangements are not subject to any value added tax 
on transit or importation and are moreover exempt 
from prohibitions or restrictions on imports. 
2.2. The Committee would also suggest that the 
words 'without alteration' in Article 1 (1) be replaced 
by an expression that allows alteration of the goods 
as a result of appropriate use. If goods had to be 
reimported 'without alteration', then, for example, 
blank sound recording media (Annex II, II A, B and 
C) intended for the making of recordings in the 
country of use would have to remain blank. 
2.3. In the light of the above, the Committee would 
suggest that Article 1.(1) be reworded to read as 
follows: 
'Without prejudice to other Community 
provisions, the arrangements governing the 
movement of goods within the Community for the purpose of temporary use, hereinafter referred to 
as the arrangements, shall apply to goods sent from 
one Member State to one or more other Member 
States and intended to be returned to the Member 
State of departure in a condition consistent with 
appropriate use. Pursuant to Article 14 (1) (b) and 
(c) of the sixth VAT Directive temporary 
importation shall not be subject to any value added 
tax or any prohibitions or restrictions on 
imports.' 
Article I (2) 
2.4. The Committee thinks that it should be made 
clear in all versions that temporary use covers also 
goods made by the user, as the Commission has 
confirmed. 
2.5. The Committee suggests that for the sake of 
clarity the word 'exportation' in Article 1 (2) (b) 
should be avoided and that the words 'by virtue of 
their exportation' be replaced by 'by virtue of their 
being sent for temporary use in another Member 
State'. 
Article 3 
2.6. As regards the definitions of 'office of entry' 
and 'office of exit' in Article 3 (c) and (d), the 
Committee would point to possible impediments in 
international railway and postal traffic, if the goods 
flows had to be interrupted at frontier customs 
offices. These definitions should be reworded so as to 
take account of the need for through railway and 
postal traffic from the office of departure to the office 
of destination. 
2.7. The proposal also uses different expressions for 
the arrangements in the various Articles (Article 3, 
Article 14 (d) and Article 15). A uniform expression 
which also contrasts with other procedures would be 
more easily remembered and would prevent 
confusion with other temporary use procedures. 
Article 4 
2.8. The Committee regrets that no mention is made 
in the text of the Regulation itself of one of the 
important features of the Community arrangements, 
namely exemption from the requirement to lodge 
a guarantee; this is mentioned only in the 
explanatory memorandum. The Committee therefore 
recommends that an appropriate reference to this be 
made in Article 4. 
31. 12. 81 Official Journal of the European Communities No C 343/3 
Article 5 
2.9. While it is the intention to exclude altogether 
from the movement arrangements the goods listed in 
Annex I, the present wording of Article 5 could give 
rise to the assumption that these goods are excluded 
only from the standard procedure but not from the 
simplified procedure. The Committee would 
therefore suggest that the possibility of a 
misunderstanding here be eliminated by changing 
the text. 
Article 7 (2) 
2.10. Individual determination of the period of 
validity of the Community carnet by the customs 
authorities as provided for in Article 7 (2) could lead 
to time pressure and other difficulties for the user. In 
the Committee's view these could be avoided by 
adding a provision to the effect that the period of 
validity of the Community carnet is to be fixed at at 
least 12 months if a user expressly so requests. In this 
connection reference should be made to the 
comments on Article 9 (2). 
Article 8 
2.11. The Committee would like to see here an 
express indication that — like the procedure with 
regard to the office of departure and the office of 
entry — the user has to submit the goods at the 
frontier customs offices in the case of transit. Lack of 
Done at Brussels, 28 October 1981. clarity here lead to non-uniform application of the 
rules by the customs authorities. 
Articles 9 and 14 
2.12. The Committee does not consider it advisable 
to fix in Article 9 (2) a standard minimum period of 
six months during which the goods may remain in the 
country of use, particularly since it may be clear from 
the outset that the user will stay for less than six 
months in the country of use. Account should, 
however, be taken of the idea behind this minimum 
period of six months; a period of less than six months 
should not be fixed if the user expressly so requests. 
As for the rest, Article 14 offers sufficient scope for 
flexible adaptation of the time limits. 
2.13. This would be all the more so if the competent 
authorities of the Member State in whose territory the 
goods are temporarily used were also empowered 
under Article 14 (a) to extend the period of validity of 
the Community carnet beyond the time limit fixed 
under Article 7. 
2.14. The Committee considers it, however, 
inappropriate in this connection that the user should 
have to immediately inform the authorities of the 
Member State of departure of changes in the 
authorization. In its view it would be sufficient if the 
authorities of the Member State of departure were to 
be informed of the changes in the authorization on 
conclusion of the procedure. The word 'immediately' 
in the last sentence of Article 14 should therefore be 
deleted. 
The Chairman 
of the Economic and Social Committee 
Tomas ROSEINGRAVE