ACHIEVED ;
WHEREAS CERTAIN DIFFERENCES CONTAINED IN THOSE PROMENT AND OPERATION OF THE COMMON MARKET ;
WHEREAS , SINCE THE ESSENTIAL PURPOSE OF CUSTOMS WAREHOUSES IS TO STORE GOODS , HANDLING OF GOODS DURING STORAGE IS ONLY PERMISSIBLE IF ITS PURPOSE IS TO ENSURE THEIR PRESERVATION OR TO IMPROVE PACKAGING OR MARKETABLE QUALITY , AND WHERE GOODS IN STORE RECEIVE OTHER HANDLING THEY ARE NO LONGER ELIGIBLE FOR THE CUSTOMS WAREHOUSING PROCEDURE AND ARE THUS NO LONGER GOVERNED BY THE RULES OF THIS DIRECTIVE ;
WHEREAS THE APPROXIMATION OF NATIONAL PROVISIONS AS PROVIDED FOR IN THIS DIRECTIVE IS NOT INCOMPATIBLE WITH THE EXISTENCE OF DIFFERENT KINDS OF CUSTOMS WAREHOUSES ; WHEREAS THE POSITION WOULD HAVE TO BE RE-EXAMINED IF SUCH DISPARITIES AFFECTED THE PROPER FUNCTIONING OF THE COMMON MARKET ;
HAS ADOPTED THIS DIRECTIVE :
ARTICLE 1
1 . THIS DIRECTIVE PRESCRIBES THE RULES THAT MUST BE INCLUDED IN THE PROVISIONS OF MEMBER STATES LAID DOWN BY LAW , REGULATION AND ADMINISTRATIVE ACTION RELATING TO CUSTOMS WAREHOUSING PROCEDURE .
2 . THIS DIRECTIVE SHALL APPLY TO :
( A ) THE CUSTOMS WAREHOUSES REFERRED TO IN THE ANNEX ; AND
( B ) SUCH CUSTOMS WAREHOUSES AS MAY BE ESTABLISHED AFTER NOTIFICATION OF THIS DIRECTIVE .
ARTICLE 2
1 . THE EFFECT OF THE SYSTEM OF CUSTOMS WAREHOUSES ( HEREINAFTER CALLED " WAREHOUSES " ) SHALL BE THAT CUSTOMS DUTIES , CHARGES HAVING EQUIVALENT EFFECT AND AGRICULTURAL LEVIES ARE NOT COLLECTED DURING THE PERIOD OF STORAGE OF GOODS .
2 . WHEN THE GOODS LEAVE THE WAREHOUSES IT MUST BE POSSIBLE FOR THEM TO BE CLEARED FOR HOME USE , PLACED UNDER ANOTHER CUSTOMS PROCEDURE OR EXPORTED .
ARTICLE 3
1 . GOODS OF EVERY KIND SHALL BE ADMITTED INTO WAREHOUSES , WHATEVER THEIR QUANTITY OR THEIR COUNTRY OF ORIGIN , CONSIGNMENT OR DESTINATION .
2 . THE PROVISIONS OF PARAGRAPH 1 SHALL NOT PRECLUDE THE IMPOSITION OF :
( A ) PROHIBITIONS OR RESTRICTIONS JUSTIFIED ON GROUNDS OF PUBLIC MORALITY , PUBLIC POLICY OR PUBLIC SECURITY ; THE PROTECTION OF HEALTH AND LIFE OF HUMANS , ANIMALS OR PLANTS ; THE PROTECTION OF NATIONAL TREASURES POSSESSING ARTISTIC , HISTORIC OR ARCHAEOLOGICAL VALUE ; OR THE PROTECTION OF INDUSTRIAL AND COMMERCIAL PROPERTY ;
( B ) PROHIBITIONS OR RESTRICTIONS JUSTIFIED ON GROUNDS OF SPECIAL FEATURES OF THE WAREHOUSING ARRANGEMENTS , OR THE NATURE AND CONDITION OF THE GOODS .
ARTICLE 4
THE ESTABLISHING OF WAREHOUSES SHALL BE SUBJECT TO PERMISSION FROM THE COMPETENT AUTHORITIES OF THE MEMBER STATES ( HEREINAFTER CALLED THE " COMPETENT AUTHORITIES " ) . SUCH AUTHORITIES MAY WITHDRAW OR SUSPEND PERMISSION WHERE NECESSARY .
ARTICLE 5
1 . GOODS INTENDED FOR DEPOSIT IN A WAREHOUSE MUST BE SUBMITTED TO THE COMPETENT CUSTOMS AUTHORITIES OF THE MEMBER STATE IN WHICH THE WAREHOUSE IS SITUATED .
NEVERTHELESS , ON CONDITION THAT CUSTOMS CONTROL OF THE GOODS IS ENSURED , THE COMPETENT AUTHORITIES MAY , UNDER CONDITIONS WHICH THEY SHALL DETERMINE , WAIVE THAT REQUIREMENT .
2 . GOODS