CELEX: 51981PC0378
Language: en
Date: 1981-07-15
Title: Proposal for a COUNCIL REGULATION (EEC) introducing arrangements for movement within the Community of goods sent from one Member State for temporary use in one or more other Member State (submitted to the Council by the Commission)

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DE LA COMMISSION
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DOCUMENTS "COM"
COM (81) 378
Vol. 1981/0117
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 ---pagebreak---    COMMISSION OF THE EUROPEAN COMMUNITIES
                                                   COM(81)378 final.
                                                   Brussels , 15 July 1981 .
                             Proposal for a
                        COUNCIL REGULATION ( EEC )
       introducing arrangements for movement within the Community
       of goods sent from one Member State for temporary use in
                      one or more other Member State
                ( submitted to the Council by the Commission )
COM ( 81 ) 378 final
 ---pagebreak---                                                               V
                                EXPLANATORY MEMORANDUM
   I. Introduction
      The movement of goods removed from one Member State for temporary use in
      one or more other Member States entails :
      - successive national formalities ( temporary exportation , transit , tempo­
         rary importation , re-exportation , transit, re-importation) , which
         significantly impede such movements , or
      - use of the ATA procedure as instituted by the Customs Convention on the
         ATA Carnet for the Temporary Admission of Goods , which was concluded in
         Brussels in 1961 under the auspices of the Customs Cooperation Council ;
         this is often a costly procedure for the users .
      This situation has prompted numerous complaints from users and Parliament
      has looked very closely into the matter .
                           1
      The Commission , as it announced in its multiannual programme for the
      attainment of the customs union , considers that arrangements that are
      uniformly applicable throughout the Community are needed in this field .
      Such arrangements , which are designed to facilitate movement within the
      Community and to make for further progress towards the objectives of the
      Treaty of Rome , must at the same time take account of the need to maintain
      certain formamities and checks as the tax rules governing both goods and . >
      services have not yet been sufficiently harmonized .
II . The proposed instrument : Form and legal basis
                                                                        /
      Although the proposed arrangements are concerned primarily with goods
 i    which are subject to internal taxes in the Member States , the Commission
      has decided to cast them in the form of a regulation for three reasons :
                                                       • fi
                         '    •                      •   ■< I
 ---pagebreak---                                                - 2 -
          ( i ) virtually the entire instrument is devoted to establishing a
                 procedure and this is now always done by means of a regulation ;
                 in the customs field as in others ;
        ( ii ) as regards administrative method ,, a single instrument incorporating
                both the procedural provisions proper and the provisions determining
                 its scope is technically preferable to separate instruments for the
                two sets of provisions ;
      ( iii ) the provisions of the draft Regulation , including the annexes listing
                the products excluded from the arrangements and the goods covered by
                the simplified procedure , are complete in themselves ana leave
                nothing to the discretion of the Member States .      It would therefore
                serve no purpose to adopt them in the form of a directive .
      Since the Commission has opted for a regulation as the instrument for
                                                   1-
      introducing this procedure and since the chapter on the customs union does
      not confer the necessary powers on the Community institutions in this
      field , the Commission takes the view that the only possible legal basis
      for this instrument is Article 235 of the Treaty .
III . Analysis of the draft Regulation
      A. §ll£££_of_the_grogosed_a rrangements ( Article 1 )
           The purpose of the arrangements in question is to take the place of the
           succession of different national formalities described above and
           thereby permit goods to be removed from one Member State for use for a
           certain period of time in the territory of one or more other Member
           States and then to be returned to the Member State of departure without
           the formalities having to be repeated at int ra-Communi ty frontiers .
      B. Scope ( Article 2 )
           1' . Products covered
                The Community arrangements in question will , normally , cover :
                   ( i ) products falling under the EEC Treaty which are products
                         originating in the Member States within the meaning of Article
                         9 or which fire products in free circulation within the meaning
                         of Article 10 of the Treaty , and
 ---pagebreak---         ("h ) ECSC products within the purview of the European Coal and
              Steel Community which are in free circulation within the
              meaning of the ECSC Treaty ,
     and which have been acquired in compliance with the ordinary rules
     in force in the Member State from which they were removed and have
    not benefited or will not benefit , by virtue of their exportation
     ( as defined for tax purposes ), from any exemption from turnover
    tax or any other tax on cunsumption .
    The arrangements do not apply to a number of products which are
    normally consumed upon initial use and on which high excise duties
    are payable : these are listed in Annex I to the draft Regulation
     ( Article 5 ( 1 ) ) .       *
2 . Coexistence with other procedures ( Article 2 )
    At the request of the business interests involved , the ATA . procedure
    may continue to be used alongside the Community arrangements in
    question in cases where this is currently permitted in the Member
    States , and the choice between the two procedures must be left to
    the user and not to the national administrations .
    In addition , the Community arrangements peed not apply in cases where
    goods can at present be temporarily impqrted without documents, ( e.g.
    private cars ) or where frontier arrangements between neighbouring
    Member States provide for simpler procedures .
Procedures                                     - ... ,
The arrangements comprise two procedures ; a . standard procedure and a
simplified procedure.' V                                  '      .     ,
1 . Standard procédure                                  '
    • •••••••••■••••••a                          ,j •
    The standard procedure covers all goods that satisfy the conditions
    referred to above , wit*h the exception of the products listed in
    Annex I.                               •
 ---pagebreak--- ( a ) Document used     ( Articles 6 and 7 )                     •
      *************
      For their movement within the Community , including temporary use
      and return to the Member State of departure , goods are placed
      under cover of a Community temporary movement carnet , the
      standard model for which will be laid down by the Commission
      under the Regulatory Committee Procedure .
      The carnet will comprise one undetachaLLe sheet , which is to
      accompany the goods until their return to the Member State of
      departure , and a variable number of detachable copies .
      It will be issued by the customs authorities in the Member State
      of departure free of charge and without any requirement to lodge
      a guarantee ( Article 7 ( 1 )) to any natural or legal person having
      a permanent establishment in the Member State of departure . The
      period of validity of the carnet will be determined by the
      authorities in the- Member State of departure in the light of the
      overall duration of the operation or operations planned by the
      user" ( Article 7(2 )).
( b ) The procédure
                                article 8 )
              As is the case under the Community internal transit
              procedure ,- when goods merely cross the territory of a Member
              State before reaching the territory of another Member State
              in whose territory they will be temporarily used , the user
             delivers a sheet from the Community carnet to the office at
             the point of entry ( referred to as the office of transit ;
             cf . the Community transit arrangements X.
             tS588««*¥SS*8J*J!S*888g§*ta*338i&S£*BSS&S£*§m^ ( Art 1 c Le 9 )
             A copy of the document must be delivered to the customs
             office at the point of entry into the Member State in which
             the goods are to be temporarily used .
             The customs authorities at that office decide how long the
             goods may remain in their territory , taking into account the
             nature of the operation , but this period may not be less than
             six months .
             To enable the authorities of the Member State in which the
             goods are to be temporarily used to monitor the conditions
             under' which the goods are used , the holder of the carnet or
             his authorized represetitati ve is required to state on the
             entry sheet the exact- plade or places where the goods are to
             be used- and f-he expected duration and nature of the planned
             operation or* operations *
 ---pagebreak---                                           - 5 -
                         Where they deem it necessary , the Member States in whose
                         territory the goods are to be temporarily used may arrange
                        to keep the tax authorities informed by sending to them ,
                      , for example , an additional copy of the document in the
                        carnet ( Article 10 ) ^                                   .
                        If the goods are to be used in a place / or places other
                        than or in addition to those indicated at the outset , the
                        customs authorities of the Member State in which the goods
                        are to be temporarily used may amend the authorization
                        accordingly and , where necessary , may extend the period
                        during which the goods may remain in their territory
                  "     ( Article 14(a ) and ( b ) ).
                        Although the goods must normally be returned to the Member
                        State of departure , the holder of the document may release
                        the goods for home use in the Member State in which they
                        are temporarily used provided , however , that the conditions
   :                                                                                 - 1
                        laid down in Articles 10 and 11 of the Sixth VAT Directive
      t   '                             t
                        are met in that Member State ( Article 12 ).
                        All or only some of the goods covered by the document may be
                        released for home use .     By entering the necessary particulars
                       on the sheet that remains attached to the Community movement
                        carnet , the authority which establishes that the goods were
                        released for home use in compliance with the aforementioned
                  -     provisions will inform, the other Member States that the
                       operation has been carried out correctly .
                     - Except where all the goods are released for home use in a
                        Member State other than the Member State of departure , the
                       procedure is terminated once the Community movement carnet
                       and the goods have been simultaneously presented at any
                    . competent customs office in the Member State of departure
                        ( Article 13(1 ) > -
                       The procedure is also deemed to have been terminated
                       - where the goods have been destroyed because of force majeure
                           or as a result of a duly substantiated forfuitous occurrence .
                           or ,
                       - where they no longer have any marketable value following their
                           their destruction under customs supervision, or
                       - where the formalities necessary for their exportation outside
                           the Community have been completed ( Article 13(2 ) ).
0J L No . . 145 of 13.06.1977 , p. 1
 ---pagebreak---    ( c ) Miscellaneous provisions
           ************************
           The authorities of the Member State in whose territory the goods
          are temporarily used may , at the user 's request , authorize the
          repair or replacement of the defective parts of the goods
           ( Art i c le 14 , at ( c ) ) .
         Goods may also be acquired in t.'ict Member State with a view to
         their being used in conjunction with the goods that have been
          imported temporarily . Such goods , which must have been acquired
         subject to the conditions obtaining on the domestic market of that
         Member State , will be entered on the sheet that remains attached
         to the Community movement carnet in order that the formalities
         necessary for their release for home use in the Member State of
         departure can be completed ( Article 14 , at ( d ) ).
         The draft Regulation also contains provisions permitting the
        Member State in whose territory the goods are deemed to have been
         released for home use without compliance with requirements or
        are presumed to have disappeared to take steps to recover any
        charges payable ( Article 15 ) .
  Simplified procedure ( Articles 16 and 17 )
 'A simplified procedure has been included for goods listed in Annex II
 so that they can be moved and temporarily used within the Community
 for a twelve-month period with virtually no formalities at intra-
 Community frontiers .            This procedure will apply in particular, to :
- goods to be exhibited or used at fairs , exhibitions or similar
    events ;
- press , radio and television equipment ;
- pictures and works of art accompanied by their creator ;
- equipment and tools accompanying suppliers of services whose business
    frequently takes them to other Member States ,
    However , in the case of this last category of goods , application of
    the simplified procedure is subject to a dual ad valorem ceiling
    (unit value not exceeding 2.500 ECU and total value not exceeding
    10.000 ECU ) .
These goods will move within the Community under cover of movement
cards , which will be issued free of charge in the Member State of
departure to users and to which will be attached a list of goods
carried .
 ---pagebreak---  Since a procedure of this kind is based on Legitimate trust being
                *         •
 placed in the user , only persons providing every guarantee of
                                               : U               .
probity in matter of customs duties and taxes are eligible .
The benefit of the simplified procedure may , therefore , be withdrawn
from persons who are known to have seriously infringed or abused the
arrangements laid down in the draft Regulation .
Provisions relating to the Committee ( Articles 18 and 21 )
«•••■••■•••■••••••••■•••■•••••■••••a        »
A Regulatory Committee is to be set up .    It will be chaired by a
Commission representative and will examine any question relating to
the application of 'this Regulation . -
In addition, the provisions' of this Regulation make it necessary to
adopt implementing measures .   To this end , it is proposed that the
Regulatory Committee Procedure be applied .       I
                                                             '        '
However , the Committee may not , of course , amend the substantive
provisions of the Regulation , and in particular the contents of
Annexes I and II .
 ---pagebreak---                                  Proposal for
                         Council Regulation ( EEC )
              introducing arrangements for movement within the Community
              of goods sent from one Member Stats for temporary use in
                       one or more other Member States
  THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
  Having regard to the Treaty establishing the European Economic Community,
  and in particular Article 235 thereof ,
  Having regard to the proposal from the Commission ,
  Having regard to the opinion of the European Parliament ,
  Having regard to the opinion of the Economic and Social Committee ,
  Whereas the introductton of arrangements for movement within the Community
 under which goods sent from one Member State may move and be used tempora r - I y
  in one or more other Member States before being returned to the Member Stat®
 of departure is a means of simplifying the formalities relating to their
  carriage and temporary stay by obviating successive and repetitive national
 procedures at frontiers within the Community ;
 Whereas , in order to achieve this objective , the arrangements must cover the
 widest possible range of goods ; whereas it is advisable , however , to exclude
 a limited number of products whicft are intended for consumption when fi'rst
 used and the carriage of which presents increased risks stemming in particular
 from the high excise duties to which they are subject in the Member States :
Whereas , in order to reduce the cost of such operations and to. create conditions
that resemble as closely as possible the conditions under which such movements
take place within a Member State , users of the procedure can be exempted from
the requirement to lodge a guarantee , particularly since the said goods have
been acquired subject to t he rules governing taxation on the domestic market
of the Member State from which they are temporarily removed and have not
benefited from, and will not benefit from, any exemption from turnover taxes
or from any other tax on consumption by virtue of their exportation ;
Whereas , in view of the exemption from the requirement to lodge a guarantee ,,
the Member States in whose territory the goods are temporarily used should have
the power to exert reasonable surveillance over them ;
Whereas the formalities involved' can be significantly reduced in the case of
 ---pagebreak---   certain categories of goods the movement and temporary use of which" present
  less serious risks either because of the nature of the operations or because
 of the Limited value of the said goods ;
 whereas it is essential to guarantee uniform application of the provisions of
 this Regulation and , to this end, to lay down a . Community procedure under
 which the implementing provisions can be adopted in due course;whereas it is
 necessary to have a committee to organize close and effective cooperation
 between the Member States and the Commission in this field ;
 Whereas the regime is necessary to achieve one of the objectives of the
 Communi ty;
 Whereas the Treaty does not provide the necessary powers to institute
 arrangements for movement within the Community of goods sent from one Member ,-
 State for temporary use in one or more other Member4 States that have direct
 effect , in the Member States ; whereas the regulation     in question must ,,
 therefore , be based on Article 235 ,
"HAS TDOPTECTTHIS REGULATION :                 :                                  ' 7
                                   •      Title I
                                     General Provisions
                                         Article 1
 ". 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 "movement arrangements ", shall apply to goods
      sent from one Member State to one or more other Member States and intended
    . to be returned without alteration to the Member State of departure .
 2 . Without prejudice to any restrictions or prohibitions that may be laid . down ,
      pursuant to the Treaty establishing the European Economic Community or the ,
      Treaty establishing the European Coal and Steel Community or pursuant to
 ' Article 2 , th« said arrangements shall apply to goods :
      Ca ) which satisfy the conditions laid down in Articles 9 and 10 of the
            treaty establishing the European Economic Community or , in the case of
            goods falling under the Treaty establishing: the European Coal and Steel
            Community , which are in free circulation and have been acquired subject
                                 '         ι                 '
            to the rules governing taxation on the domestic market of the Member
            State of departure ;
      ( b ) which have not benefited , by virtue of their exportation , from any
            exemption from turnover tax of from any other tax on consumption .
 ---pagebreak---                                          Article 2
 This regulation shall not preclude :
     ( i ) the use , at the discretion of the user , of the ATA Carnet procedure
            introduced by the Customs Convention on the ATA Carnet for the Temporary
            Admission of Goods , in those cases where the ATA Carnet may be used ;
   ( ii ) arrangements between flember States introducing simpler procedures
           applicable to frontier zone traffic ;
 Ciii ) the application of simpler procedures , particularly in -respect of
            travellers' personal effects and the temporary importation of private
           cars and of means of transport carrying goods moving under the Community
           transit procedure .
                                         Article 3
For the purposes of this Regulation :
( a ) " user " means the natural or legal person who , whether or not through an
        authorized representative , requests , in a declaration that complies with
        the requisite formalities , permission to move goods for temporary use ;
( b ) " Member State of departure " means the Member State in whose territory the
        goods are presented at a customs office , referred to hereinafter as the
        " office of departure ", with a view to starting the operation of movement
        of goods for temporary use in one or more other Member States ;
( c ) " office of entry " means the customs office at which the goods enter the
        territory of the Member State where they are to be temporarily used ;
( d) " office of exit " means the customs office at which the goods leave the
        territory of a Member State in which they have been temporarily used­
( e ) " office of transit     means :
        - the customs office at which the goods enter the territory of a Member
           State for the purpose of a transit operation proper without being
           temporarily used on the territory of that Member State ;
        - the customs office at the point of exit from the Community for goods
           leaving the territory of the Community in the course of a transit
                               *
           operation proper by crossing               a frontier between a Member
           State and a third country ;
( f ) "accompanying document' means the document hereinafter referred to as the
        " Community temporary movement carnet " or the movement card and the list *
       attached thereto .
 ---pagebreak---                                            Article 4              •  • " '
 1 . Only natural or legal persons having a permanent residence or establi s'hment
       in the Member State of departure shall be eligible for the movement
      arrangements .
2 . The user shall :
      ( a ) produce the goods and the accompanying document to any competent
            customs office in the Member State of departure before expiry of the
            period of validity of the document ;                                 •
      ( b ) ensure that operations conducted on his behalf in Member States through
            whose territory the goods pass or on whose territory the goods are used
            are correctly carried out .
                                                                      f.
                                            TITLE II
                                           Procedures .                  ; '
                                                        ■ •                    f
                                            Article 5
The movement arrangements shall comprise two procedures :
  ( i ) a . standard procedure for any goods except those listed in Annex I ;
( ii ) a simplified procedure for the goods listed in Annex II .
    ■                         '                             . / •   ■M :           '
                                  Section I : Standard procédure
                                -           Art i c Le 6
1 . For the purposes of movement under the standard procedure / goods shall be
      covered by a " Community temporary movement carnet ".
2 . The carnet shall be so designed as to enable the competent authorities in
      the Member States whose territory is to be entered during a movement
      operation to control / by means of transit / entry and exit sheets , the
      temporary despatch / transit, temporary admission / use / return to and
      re-entry of the goods into the Member State of departure .
3 . The specimen of the temporary movement carnet shall be dj^wn up in
      accordance with the procedure laid down in Article 21 .                *
 ---pagebreak---                                          Art i c Le 7
1 . The Community temporary movement carnet shall be issued free of charge by
     offices' of departure upon request by the user ,
2 . The office of departure shall determine the period of validity of the carnet
     on the basis of the expected duration and the nature of the temporary use
     operation' planned . It shall take such measures for identification as it
     deems necessary .
                                                            /
                     *                   Article 8
When goods covered by a Community temporary movement carnet merely cross the
territory of a Member State without being temporaril > used there , the user
shall deliver the " transit " sheet of the carnet to the office of transit .
                                         Art ic Le 9
                                                                *
1 . When goods covered by a Community temporary movement carnet are to be
     temporarily used on the territory of a Member State , the user shall :
      ( a ) state on the " entry " sheet of the carnet the office of entry through
            which the operations are to be carried out , the place or places where
            the goods are intended to be temporarily used , and the expected
            duration and the nature of the temporary use operations planned;
     ( b ) produce the goods at the offices of entry and exit and at the same
            time deliver to the said offices the sheets of the carnet relating
            to each operation .
2 . The customs office of entry shall determine the period, which must be
     at least six months, for which the goods may remain in the territory _
     within which it operates on the basis of the length of stay declared by
   " the user and of the total period of validity of the Community temporary
     movement carnet .
 ---pagebreak---                                           Article 10
 Without prejudice to application of Article 21 of the Sixth Council Directive
 ( 77 /388 / EEC ) of 7 May 1977 on the harmonization of the laws of the Member
 States relating to turnover taxes ( 1 ), where the competent authorities of the
 Member State of departure or of the Member State of temporary use introduce
procedures for transmitting information for purposes of tax supervision of
such use , these procedures shall not entail any additional formalities for the
user .
                                         Article 11
1 . The Community temporary movement carnet shall be produced in each Member
     State whenever thecust^s or tax authorities so request .
                                   V N                 '       I '
2 . Transit , entry , and exit operations may be carried out through any competent
     customs office .
      "■ ■ " ' '   ■'                    Ârtic le 12
The competent authorities of a Member State in whose territory the goods move
or are temporarily used shall permit some or all of the said goods to be
released for home use subject to the conditions laid down in Articles 10 and 11
of the aforementioned Sixth Directive .            The autorities which permit the goods
to be released for home use shall enter the necessary particulars in the carnet
before' returning it to the user .
                                         Artide 13                      ■ '
                      ».                 –    I ' ' W"
                                       1   ;        '
1 . Without prejudice to Article 12 , the movement arrangements shall be terminated
     as soon as the goods have been returned to the Member State of departure and
     the Community temporary movement carnet has been returned to any competent
     customs office in that Member State before expiry of the period of validity
                                            I
     of that document .
2 . The movement arrangements shall also be terminated' where it is established to
     the satisfaction of the competent authorities of' the Member State of
     departure :                         '
     ( a ) that the goods covered have been destroyed because of force majeure or as
            a result of a duly substantiated fortuitous occurrence, or
  0J L No . 145 , 13.06.1977, p. 1
 ---pagebreak---         ( b ) that they no longer have any marketable value following their destructi
              under customs supervision and at no cost to the authorities,' or
        ( c ) that they have been subject to the formalities necessary for their
              exportation from the Community .
       To this end, the user shall inform the competent authorities of the Member
       State of departure .
  3 . The customs authorities of the Member States into whose territory the goods
       have been introduced for the purpose of temporary use may accept as proof
       of exit of the goods , even when the Community temporary movement carnet is
       no longer valid , any other evidence that the goods have left the territory
       of that Member State .
                                             Article 14           ^
 The competent authorities of the Member State in whose territory ;the goods are
 temporarily used may , at the request of the user :
 ( a ) extend the period during which the goods may remain in their territory ,
        within the period of validity of the Community temporary movement carnet ;
 ( b ) allow the goods to be temporarily used in their territory at one or more
        places other than that or those stated on the carnet ;
 ( c ) by way of derogation from Article 1(1 ), authorize repairs, including the
        replacement of defective parts, to the equipment temporarily used in their
       territory ;
 (d) include on the Community temporary movement carnet goods satisfying the
       conditions laid down in Article 1(2 ).
To this end, they shall enter the necessary particulars on the accompanying
document , and the user shall immediately inform the competent authorities of
the Member State of departure .
                                            Article 15
1 . Where it is found that , in the course of or in connection with a movement
      operation, an offence or i rrgeij.t'arity has been committed in a particular
      Member State , recovery of any charges payable shall be effected by that
      Member State in accordance witfi jts laws, regulations and acministrati ve
      provisions , without pre judi ce . 'to provisions under its criminal law
 ---pagebreak---  If the place at which the offence or i rregularity took place cannot be
 established , it shall be deemed to have been committed :
 ( a ) where the offence or irregularity is detected at an office of transit
       situated at an internal frontier or at an office of entry : in the
       Member State which the goods have just left ;
( b ) where the offence or irregularity is detected at an office of transit
       within the meaning of the second indent of Article 3(e ) or at an
                            »
       office of exit : in the Member State to which that office belongs;
( c ) where the offence or irregularity is detected in the territory of a
       Member State elsewhere than at an office of transit ;    in the Member
       State in which it is detected ;
( d) where the goods have' not been produced in the Member State of departure :
       in the last Member State which the " transit " sheet or the " entry " sheet
       of the accompanying document shows the goods to have entered ;
( e) where the offence or irregutarity is detected after completion of the
       temporary removal operation : in the Member State in which it is
       detected .
                                                        M
                           Section II ,: Simplified procedure
                                   Article 16
The office of departure shall , when so requested , issue free of charge a
Community movement card , to which shall be attached a list of goods
authenticated by that office , to persons who :
( a ) move goods appearing in the list given in Annex II with a view to their
       temporary use in one or more other Member States ;
( b ) have not committed any serious breach of customs legislation or of
       legislation governing turnover taxes .
                                                      , il
The movement card shall specify the user 's name , permanent address and
occupation . It shall be valid for a period of 12 months .
The list of goods shall be drawn up in duplicate ; . the customs office issuing
the movement card shall retain one copy , and the other shall be given to
the holder of the Community movemght card and shall accompany the goods .
                                •   m                         .   -  •
 ---pagebreak---                                          - 9 -
  3 . Movements involving entry or exit may be carried out day and night through
      any office open for passenger traffic .
 4 . The specimen of the Community movement card and of the List of goods shall
      be drawn up in accordance with the procedure laid down in Article 21 .
                                       Article 17
 1 . For the purpose of terminating the movement arrangements , the user shall
      produce the goods at the office which issued the Community movement card
      within the twelve-month period .
 2 . Except where Article 13(2 ) applies , if the goods are not produced within
      the period referred to in paragraph 1 , they shall be deemed , failing proof
      to the contrary , 'to have been used for a purpose subject to VAT in the
      Member State where the Community movement card was issued .
 3 . For the purposes of Article 16(1 ) Cb ), if the user cpmmits a serious
      infringement of this Regulation or of the provisions of the legislation
      governing turnover taxes , the competent authorities of the Member State in
      which the infringement is detected shall so inform the office of departure
      which withdraws the movement card which it issued to the user .
                                       TITLE III   •
                             Provisions relating to the Committee
                                      Article 18
1 . A Committee on Arrangements for the Temporary Movement of Goods ( hereinafter
     referred to as " the Committee ") is hereby set up, consisting of
     representatives of the Member States with a representative of the Commission
     as chairman .
2 . Ttve Committee shall adopt its own rules of procedure .
                                      Article 19
The Committee may examine any question relating to the application of this
Regulation submitted to it by its Chairman . either on his own initiative or at
the request of the representative of a Member State .
 ---pagebreak---                                             - 10 -
                                         Arti c Le 20         '                         •
 The provisions for implementing this Regulation shall be adopted ip
accordance with the procedure laid down in Article 21 .
                                       ( Arti ò le 21
1 . The representative of the Commission shall submit to the Committee a draft
     Qf the provisions to be adopted .        The Committee shall deliver an opinion .
     on the draft within a time limit set by the Chairman having regard to the
                                        *             •           ■       r              X
     urgency of the matter .   Decision's sha-ll be taken by a majority of forty-five
     votes , the votes of the Member States being weighted as provided for in
                                          »                                                 V
     Article 148 of the Treaty .    The chairman shall not vote .
2 , ( a ) The Commission shall adopt the provisions envisaged if they are in
   ;       Accordance with the opinion of the Committee .
  , Cb ) If the provisions envisaged are not in accordance with the opinion of
           the Committee or if no opinion is delivered , the Commission shall
           without delay submit to the Council a proposal with regard to the
           provisions to be adopted .    The' Council shall act by a qualified ,
           majority .
                                                                    ,·ι :
     ( c ) If, within three months of the proposal being ^ submitted to it , the                -
           Council has not acted , the proposed provisions; , shal I be adopted by the
           Commission .                                         -   h• "     -  .
                                \
                                            TITLE IV
                                   Final provisions
                                   ___i                                                       (
                                         Arti c le 22
This Regulation shall enter into force on 1 January 1982 .
This Regulation shall be binding in its entirety and directly applicable in all
Member States .
                            1                           ; . .       Μ '
Done at Brussels ,                                                          For the Council
 ---pagebreak---                                                   ANNEX I
 LIST OF GOODS EXCLUDED FROM THE PROCEDURE
         CCT
                                         Description of goods
    Heading No
        09,01 A I                        Coffee^not roasted
        09.01 A II                       Coffee , roasted
ex . 21 . 02 A                          Coffee extract
        09.02                           Tea
ex . 21 . 02 B                          Tea extract
      ,22.05 An
      , CC m U3 h "v
                                        Alcoholic beverages
        22.06 l
 jx . 22.09 J
ex.<^.uy
ex
 fx.22.08
     . 22 . 08
ex'X.22.Q9
    .22.09 JJ                           EthyL alcohol
                                        Ethyl     al
        24.02 A                         Cigarettes
ex . 24 . 02 B                          Cigari llos
ex . 24 . 02 B                          Cigars
       24.02 C                          Smoking tobacco
ex . 27 . 10                            Petrol , gas oil
ex . 33 . 06 B                          Perfumes and toilet wat
 ---pagebreak---                                                               f
                        '                                .          ANNEX II
        LIST OF GOODS REFERRED TO IN ARTICLE 16 ( 1 ) ( a )      '             ,
I . Goods to be exhibited or used at an exhibition , a trade fai r, congress or
    simitar event
    1. " Exhibition     or similar event " means :
        ( a ) exhibitions , fairs , salons and similar events connected with trade ,
               industry , agriculture or craft trades ;
        ( b ) exhibitions or events held for scientific , technical , handicraft ,
               artistic , educational , sporting , religious , cultural , trade-union
               or touri st purposes ;
        ( c ) exhibitions or events held mainly for charitable purposes ;
        ( d ) meetings of representatives of international organizations or groups ;
        ( e ) official or commemorative ceremonies or gatherings ;           /
        ( f ) exhibitions or events held mainly in order to promote international
               understanding .
        with the exception of exhibitions held privately in shops or on business
        premises with a view to the sale of the goods ,,, .
  v2 . The simplified procedure may be accorded to :
         ( a ) goods to be exhibited or demonstrated at an event ,
        ( b ) goods to be used for the purpose of demonstrating products at an
               event ,   .                                                            .
        ( c ) material and equipment , including interpretation facilities , sound
               recorders and films of an educational , scientific or cultural
               nature , to be used at international meetings , conferences or
               congresses .           ,  s         '
 ---pagebreak---                                    f  ■ ■■
                                                              ANNEX   II
 II . Press , radio and television equipment                  ( cont'.d )
      A. Press equipment , such as :
           typewriters ;
           photographic and cinematographic cameras ;
           image or sound transmitters , recorders or reproducers ;
         - sound or image recording media , blank or unexposed
      B. Radio equipment , such as :
           transmission and communication equipment
           sound recorders and reproducers ;
           measuring and technical testing instruments and apparatus ;
           accessories ;
           sound recording media , blank .
      C. Television equipment , such as :
           televisión cameras ;
           television film equipment ;
           measuring or technical testing instruments and apparatus ;
           transmission and retransmission equipment ;
           communication equipment ;
           sound or image recorders and reproducers ;
           lighting equipment
           accessories ;
           sound or image recording media ,
           f i Im rushes ;
           musical instruments , costumes , sets and other theatrical properties .
      D. Vehicles designed or specially fitted out for use in connection with
           the items listed above .          ^
III . Cinematoqraphi c equipment
                                               -»
      A. Cinematographic equipment, such as :
           cameras ;
           measuring and . technical testing instruments and apparatus;
           dollies and cranes ;
            lighting equipment ;
           sound recorders and reproducers ;
 ---pagebreak---                                          -3-
                                                         ANNEX II
                                                       ( cont . 1 d )
         image or sound recording media , unexposed or blank ;
         film rushes ;
         accessories ;                      .
  t      musical instruments , costumes , sets and other theatrical properties .
     B. Vehicles designed or specially fitted out for use with the items
         listed above .
IV . Other equipment to be used for gainful purposes
     A. - Sports " equipment accompanying sports teams , such as sports clothing ,
            balls , rackets and nets , athletics equipment , gymnastics equipment ,
            etc .;
         - instruments and equipment used in the liberal : professions ;
         - equipment used by archaeologists , palaeontologists , geographers or
            zoologists ; *
         - equipment used by performing .artists , theatre companies and orchestras ,
            such as any object used in performance , musical instruments, sets and
                                   -                        .1 : _
            costumes , animals ;
         - material used by lecturers to i llustrate their talks ;
         - pictures and works of art accompanying their originators .
     B.
     B. - Vehicles belonging to manufacturers of motor vehicles , aircraft or
            vessels and imported for the purpose of tests or trials , including the
            equipment necessary for such purpose ;
         - breakdown vehicles ;                              I -
      C. Agricultural machinery .
      D. Commercial samples .                                    >
      E. Other equipment used for gainful purposes , of a total value not
          exceeding 10.000 ECU and of a unit value not exceeding 2.500 ECU ( e.g.
          equipment for the assembly ,trials , start-up, testing , maintenance and
          repair of machinery and for similar operations ; the construction, repair
          and maintenance of immovable prbperty; tools needed to supply services ).
                                         /