CELEX: 51988PC0526
Language: en
Date: 1988-11-14
Title: 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 (presented by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (88) 526
Vol. 1988/0184
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                          COM(88 ) 526 final - SYN 166
                                         Brussels , 14 November 1988
                             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
                    ( presented by the Commission )
                                          'tfVfTis
                                H>                      M
                                            23 !
 ---pagebreak---                                     - 'I -
                            EXPLANATORY    MEMORANDUM            îy hl j&b
1 . Regulation ( EEC ) No 3 / 84 ( 1 ) has been applied since 1 July 1985 .
     In accordance with the third paragraph of Article 16 , it was
     applicable for an experimental period ending on 30 June 1988 . The
     Council extended it by Regulation ( EEC ) No 1227 / 88 ( 2 ) until 30
     June   1989 .
2 . In accordance with Article 17 thereof , the Commission , on the
     basis of information supplied by the Member States , presented a
     report to the Council on 16 March 1988 on the application of the
     arrangements for temporary movement within the Community ( 3 ). On
     the basis of that report , the Council must decide on the
     extension of the period of validity of Regulation ( EEC ) No 3 / 84
     and on any amendments to be made to its provisions , in particular
     for the purpose of simplifying the arrangements or modifying the
     annexes to the Regulation .
3 .  In the observations and conclusions       set out at the end of   the
     abovementioned report which was submitted to the Council on
     16 March 1988 , the commission expresses the opinion that not only
     should the period of validity of the arrangements provided for in
     Regulation ( EEC ) No 3 / 84 be extended until the formalities and
     controls in intra-Community trade are abolished , but that the
     arrangements should also be simplified and their scope extended
     to cover as wide a range of beneficiaries and goods as possible .
4 . With that aim in mind , the Commission proposes that the amendment
     and modifications appearing at point 6 below should be made to
     the abovementioned Regulation .
5 . Since the amendment of the Treaty by the Single European Act ,
     provisions which have as their object the establishment and
     functioning of the internal market must be adopted under Article
     100 A of the Treaty , which is the case with this regulation .
( 1 ) OJ No L 2 , 4.1.1984 , p.   1.
( 2 ) OJ No L 118 , 6.5.1988 , p. 1 ,
( 3 ) COM ( 88 ) 46 final .
 ---pagebreak---                                         - 2
6 . proposal for modifications and amendments to the existing text of
     Regulation    ( EEC ) No 3 / 84 :
     1 . Extension of the scope of Regulation ( EEC ) No 3 / 84
         The goods covered by Regulation ( EEC ) No 3 / 84 are those which ,
         at the time of adoption of that Regulation , were granted tax
         exemption on identical terms under international conventions
         by all Member States if temporarily imported .
         The situation changed fundamentally upon the adoption by the
         Council of the 17th VAT Directive ( 1 ). This provides that
         temporary importation exemption shall be granted for virtually
         all goods imported temporarily from one Member State into
         another ,   ( in principle irrespective of the beneficiary . It
         seems logical , therefore , to extend the scope of Regulation
         ( EEC ) No 3 / 84 along the same lines .
         There is , however , a significant difference between Regulation
         ( EEC ) No 3 / 84 and the 17th Directive . Contrary to one of the
         basic principles of the abovementioned Regulation , Article 3
         of the 17th Directive stipulates that at the time when the
         benefit of temporary exemption is granted , the Member States
         may require security to be given .
         The Commission , while not minimizing that difference , is of
         the opinion that if Regulation ( EEC ) No 3 / 84 is to be allowed
         to play the stimulating role of which it is , in fact , capable
         in regard to the completion of the single market , it is
         essential that it retain its existing advantages and , at the
         same time , that its scope be extended , in principle
         irrespective of the beneficiary , to goods covered by Articles
         10 and 29(1 )( d )  of the 17th Directive .
( 1 ) Directive 85 / 362 / EEC ( O J No L 192 , 24.7.1985 , p. 20 )
 ---pagebreak---                                        3
    Beneficiaries will become really aware of the gradual
    completion of the large European market only if the carnet
    covers the widest possible range of goods and if it can be
    obtained without providing security .
2 . Period of validity of the carnet
    The period of validity of the carnet , which is at present
    limited to twelve months , should be extended to twenty-four
    months , by analogy with the provisions of Article 5 of the
    17th Directive .
    However , the period of validity might be limited to :
    - 6 months    for the works   of   art referred to in Article
      29(1 )( d ) of the  17th Directive and
    - 12 months within the framework of the simplified procedure
      referred to at     3.3 . below .
3 . Simplification of the arrangements
    In this respect , the Commission suggests that the following
    simplifications be made :
3.1 . Abolition of the requirement to produce the transit sheet on
      exit
      At the present time , the person concerned must produce the
      transit sheet both on entry into and on exit from the Member
      State of transit . The same applies in the Member State of
      temporary use .
 ---pagebreak---                                          4
           At its meeting in Fontainebleau in 1984 , the European
           Council expressed the desire to streamline formalities at
           frontier customs offices , that is to abolish exit
           formalities on crossing internal frontiers within the
           Community .
           The Council has now adopted Regulation ( EEC ) No 3690 / 86
           concerning the abolition of customs formalities within the
           framework of the TIR Convention ( 1 ) and at its session on 22
           June 1988 adopted a common position on the draft Regulation
           on the abolition of exit formalities at internal Community
           frontiers - introduction of common border posts ( 2 )
           submitted to it by the Commission .
     3.2 . Introduction of a " Community movement card 1' ( simplified
           procedure )
           In some cases , the carnet procedure will still be very
           laborious for beneficiaries and customs administrations
           alike , even after the simplifications suggested above have
           been made . Take the case of a musician , for example , who
           carries his instruments with him for the purposes of a tour
           in several Member States . In such cases , the Commission
           suggests that a simplified procedure should be used whereby
           the beneficiary could obtain from the office of departure a
( 1 ) OJ No L 341 , 04.12.1986 , p.  1 .
(2 )  OJ No C 282 ,  19.11.1986 , p. 13
 ---pagebreak---                                        5
           Community movement card instead of the carnet . A list of the
           goods transported would be annexed to the card and goods
           under cover of the card would be able to move freely
           throughout the Community for twelve months .
           This procedure would apply in particular :
           - to goods intended for display or use at trade fairs ,
             exhibitions or similar events ,
           - equipment for the press or for sound or television
             broadcasting ,
           - cinématographie equipment ,
           - paintings and works of art accompanying their creators ,
           - equipment and tools accompanying persons supplying
             services who are frequently called upon to travel to other
             Member States in pursuance of their occupation .
           The Commission is aware of the risks which widespread use of
           such a card might involve .
           It is , nevertheless , pointed out that these arrangements are
           based on trust placed in the user , and can be made available
           only to persons who afford all the requisite safeguards .
     4 . Suspension of the arrangement when crossing a third country
         Goods may not cross the territory of a third country under
         cover of a Community carnet . Consequently , as long as the
         arrangements for temporary movement within the Community have
         not been extended to the third countries concerned by virtue
         of an agreement , the Commission proposes that the arrangements
         in question be suspended during transit thorugh those
         countries and that they be reapplied when the goods re-enter
         the customs territory of the Community .
         A similar solution was adopted under the Community transit
         procedure ( cf . Article 8 of Regulation ( EEC ) No 222 / 77 ) ( 1 ).
( 1 ) OJ NO L 38 , 9.2.1977 , p. 11
 ---pagebreak---                                   6
5 . Problems raised by spare parts
    The following examples give an idea of the problems arising in
    this  area .
    The first concerns the case of companies in one Member state
    which sell their equipment in other Member States and which
    subsequently send their technicians into the Member States in
    question to carry out maintenance work on the equipment sold .
    The technicians , in addition to their tools , also bring in
    spare parts which are needed in most cases . However , it is not
    possible for them to know initially whether those parts will ,
    in fact , be of any use to them and if they will remain in the
    country visited .
    A similar example is that of car breakdown vehicles operating
    on both sides of an intra-Community frontier . Such vehicles ,
    in addition to tools , carry spare parts which are likely to
    remain in the car that is repaired .
    Obviously the spare parts cannot , by their nature , be covered
    by the Community carnet . But it is also clear that the benefit
    granted to breakdown technicians , as mentioned above , for
    their equipment , is lost inasmuch as they must complete
    formalities at each frontier for the spare parts they carry
    with them . Therefore the attached proposed Regulation makes
    specific provision for such cases .
6.  Works  of  art
    The Commission is also of the opinion that use of the
    Community carnet should be allowed for Community works of art
    which satisfy the conditions laid down in Article 29 of the
    17th Directive . This matter is also the subject of special
    provisions in the attached proposal .
7 . Final  conclusions and observations
    - This proposal is in keeping with the provisions of Article
      17 of Regulation ( EEC ) No 3 / 84 ;
    - As pointed out in its report to the Council , the Commission
      is of the opinion that the changes proposed above will
      counter the criticisms expressed by Member States and users
      in respect of that Regulation .
 ---pagebreak---                                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
THE COUNCIL OF THE     EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European Economic
Community , and in particular Article 100a                 thereof ,
Having regard to the proposal from the Commission ( 1 ),
In cooperation with the European Parliament ( 2 ),
Having regard to the opinion of the Economic and Social Committee
( 3 )
Whereas Council Regulation ( EEC ) No 3 /84 ( 4 ) became applicable
 on 1 July 1985 for an initial experimental period
of three years ; whereas in the light of the report on the operation
of the arrangements introduced by the abovement ioned Regulation ,
submi tted to the Council by the Commission on 15 March 1988, the period
of validity of that Regulation was extended on a proposal from the
Commission until 30 June 1989 by Regulation ( EEC ) No 1227 / 88 ( 5 );
( 1 ) OJ No C
(2)   OJ No C
( 3)  O J No C
( 4 ) OJ No L 2 , 4.1.1984 , p. 1 .
( 5 ) OJ NO L 118 , 6.5.1988 , p.       1
 ---pagebreak---                                                     2
 Whereas Article 17(2 ) of Regulation ( EEC ) No 3 / 84 provides that
the Council , on the basis of the abovement ioned report , shall decide
 on the definitive application of that Regulation and on any
amendments to be made to its provisions , in particular for the
purpose of their simplification ; whereas following the amencfrnent of the Treaty by
the Single European Act, Article 100a provides the legal basis to be used in adopting provisions
aimed at the establishment and operation of the internal market; whereas that Article should
therefore be the basis for adopting this act;
Whereas , in particular , it emerges from the abovetnentioned report
that since their introduction , the arrangements for movement within
the Community have been fairly widely used and meet a real need on
the part of users who appreciate , amongst other things , the fact
that no security is required and the facilities they are afforded
when crossing frontiers ? whereas                   consequently it appears advisable
to retain the abovementioned arrangements until the single market is
established ;
Whereas numerous private individuals and business people have
contended that the number of goods and beneficiaries covered by
Regulation ( EEC ) No 3 / 84 is too restricted ; whereas when the
Regulation was adopted it was deemed appropriate to cover only those
goods which , when temporarily imported , were granted tax exemption
on an identical basis by all Member States under the terms of
international conventions ? whereas the main beneficiaries of the
arrangements are public , official or approved bodies ;
Whereas the situation described above changed considerably upon the
adoption by the Council of the 17th Council Directive 85/362/EEC                 of 16 July
1985 on the harmonization of the laws of the Member states relating
to turnover taxes - Exemption from value added tax on the temporary
importation of goods other than means of transport ( 1 ),                                        ,
which provides that temporary importation with exemption from VAT shall
be granted for a wide range of Community goods which are imported
temporarily from one Member State into another , in principle
irrespective of the beneficiaries ; whereas it would therefore appear
( 1 ) OJ No L 192 , 24.7.1985 , p.             20 .
                                                                                           o
 ---pagebreak--- logical to extend the scope of Regulation ( EEC ) No 3 / 84 along the
same lines ; whereas , however , in order to enable the arrangements
for movement within the Community to play the role which they can in
fact play in regard to the establishment of the single market , such
extension must be effected subject to retention of the existing
advantages of the abovementioned Regulation and , in particular ,
without requiring security to be provided , even as an optional
requirement ; whereas such an option is provided for in the 17th
Directive ;
Whereas , moreover ,    in order to ensure that the  17th Directive and
Regulation ( EEC ) No 3 / 84 correspond exactly , the period of validity
of the Community movement carnet introduced by the abovementioned
Regulation must be brought into line with the periods during which
goods may remain under the temporary importation arrangements
provided for in the 17th Directive ;
Whereas the procedure in respect of the Community movement carnet
appears in some cases to be awkward and even superfluous ; whereas in
order to mitigate such disadvantages and in the light of the adoption by
the Council of Regulation ( EEC ) No . of . on
the abolition of exit formalities at internal Community frontiers
 (*) , in respect of the abovementioned carnet , it would appear
possible to abolish the formalities which are at present carried out
on leaving         Member States of transit and use without jeopardizing
the correct application of the arrangements for movement within the
Community ;   whereas, for the same purpose , it would appear appropriate
in regard to certain categories of goods , for a limited period , to
replace the carnet in question by a " Community movement card " which
enables the goods it covers to move without formalities throughout
the Community ;
 (*) Currently under examination by the European Parliament as a
      result of a common position adopted by the Council at its
      session on 22.6.1988 , Council document No 7350 / 88 of 4.7.1988 .
 ---pagebreak---                                           4
Whereas ,     in    present cirnumstanr.es , goods under rover of the
Community carnet cannot cross the territory of third countries ;
whereas such a situation may sometimes be detrimental to the
movement of the goods in question between two points within the
customs territory of the Conuunity;         whereas in such cases , pending
the adoption of a suitable solution in conjunction with the third
countries concerned , provision should be made for the arrangements
for movement within the Community to be suspended while the goods
cross such countries ,     and for them to be reestablished when the
goods in question again enter the customs territory of the
Commun i ty ;
Whereas Regulation ( EEC ) No 3/ 84 is applicable pursuant to Article 1
thereof ,      to goods which leave one Member State and which , after
being sent to one or more Member States for the purposes of
temporary use , are intended to be returned without alteration to the
territory of the Member State of departure ; whereas , however , in a
number of clearly defined and strictly limited cases , the scope of
the abovement i oned Regulation should be extended to cover certain
goods which are not likely to be returned to the Member State of
departure ,
HAS ADOPTED      THIS REGULATION :
                                                                          70
 ---pagebreak---                                     ARTICLE 1
Regulation ( EEC ) No 3 / 84 is hereby amended as follows :
1 . Article 1    is amended as follows :
       Paragraph 1 is replaced by the following :
       " 1 . Without prejudice to other Community provisions , Articles
       12a and 12b , the arrangements governing the movement of goods
       within the Community , hereinafter referred to as "the
       arrangements ",     shall apply to goods sent or transported from
       one Member State for the purposes of temporary use in one or
       more other Member States , which , pursuant to the Treaties and
       the rules deriving therefrom , are not subject to prohibitions
       or restrictions     and which  are intended to be returned without
       alteration to the territory of the Member State of departure ."
       The following paragraph 2 is inserted :
       " 2 . The following shall be excluded from the scope of this
             Regulation :
       (a)   means   of transport , except vehicles designed or specially
             adapted for use as equipment for the press , sound or
             television broadcasting or cinematography for the purposes
             of reporting , transmitting or recording material or making
             films ,   and  breakdown vehicles ;
       (b)   pallets   and containers ;
       (c)   consumable goods , except those used as commercial samples
             provided that they are returned without alteration to the
             territory of the Member State of departure ."
       Paragraph 2 becomes paragraph 3 .
 ---pagebreak---                                                6
 2 . The first indent of Article 2(f ) is replaced by the following :
                  - the   customs office at which the    goods   enter the
                     territory of a Member State for the purpose of a
                     transit operation proper ."
 3 . Article 4(2 ) ( a ) is replaced by the following :
      "( a ) ensure that the procedures referred to in Title II are
              correctly carried out and that the arrangements are settled
              before expiry of the period of validity of the carnet
              referred to in Article 5 or of the Community movement card
              referred to     in Article   10a ."
4 . The following is inserted after the words " TITLE II - Procedure ":
     " Article      4a
     The movement arrangements shall include two procedures :
     ( 1 ) a normal procedure applicatale to all goods .
     ( 2 ) a simplified procedure applicable to the goods listed in the
            Annex .
                                                                           -ie
 ---pagebreak---                                               7
                                          Section  I
                                    Normal procedure "
5.   Article       5 is amended as follows :
           Paragraph 1 is replaced by the following :
            " 1 . For the purposes of movement under the normal procedure ,
           goods shall be covered by a Community movement carnet ,
           hereinafter referred to as "th® carnet", issued by the competent
           authorities of the Member State of departure ."
           Paragraph 3 is deleted
           Paragraph 4 becomes paragraph 3
6.   Article 6 is amended as follows :
     -     the . second subparagraph of paragraph 1 is deleted .
           in paragraph 2 the second indent is replaced by the
           following :
           " - fix the period of validity of the carnet , without
           prejudice to the periods laid down in Articles 10a and 12b ; the
           period shall not exceed 24 months ."
7 . Article 7(1 ) is replaced by the following :
       " 1 . Without prejudice to the provisions of Article 8a , where
       goods covered by a carnet merely cross the territory of a Member
       State without being temporarily used there , the beneficiary
       shall      deliver  a  " transit " sheet of   the carnet to the office of
       transit . "
                                                                              il
 ---pagebreak---                                             8
 8 . Article 8(1 ) is replaced by the fallowing :
       " 1 . Without prejudice to the provisions of Article 8a , where
       goods covered by a carnet are to be temporari ly used            in the
       territory of a Member State , the beneficiary shall produce them
       and the carnet at the offices of entry and exit of the Member
       State and deliver to the said offices , as appropriate , the entry
       or exit sheet , after completing the boxes relating to the places
       where temporary use is planned and the duration and nature of
       such   use ."
 9.   The following Article 8a is inserted :
       " Article   8a
       1 .   By way of derogation from Article 8(1 ), where goods leave
             the territory of the Member State of temporary use no
             formalities    shall be  carried out   at  the office  of  exit . The
             formalities    which  should have been    caried out  at  that  office
             shall   be  carried out  at  the customs   office of  the  Member
             State which the goods enter ; that office shall inform the
             office of exit accordingly .
       2.    Findings made by the competent authorities of the Member
             State which the goods enter shall have the same conclusive
             force in the Member State of temporary use as findings made
             by the authorities of that Member State .
10 .   Article 9(3 ) is replaced by the following :
       " 3 . Where goods need to enter the territory of a Member State
             without temporary-use operations occuring there , the transit
             sheet may be deposited at any office which is open as an
             office   of  transit ."
 ---pagebreak---                                             9
11 .  Point ( c ) of the first paragraph of Article 10 is deleted .
12 . The following is inserted after Article            10 :
                                      " Section  II
                               Simplified procedure
                                      Article   10a
     1.   For the purposes of movement under the simplified procedure ,
          goods shall be covered by a Community movement card issued
          free of charge by the competent authorities of the Member
          State of departure .
          A list of the goods covered by the Community movement card ,
          showing the value of the different categories of goods ,
          shall be     confined in    an annex thereto .     The list shall be
          authenticated by the authorities who issue the movement
          card .
     2.   The Community movement card shall indicate , inter alia^the
          identity , address and occupation of the beneficiary and the
          total value of the goods listed in the annex thereto . Its
          period of validity shall be invariably fixed at twelve
          months .
          The list of goods shall be drawn up in duplicate , one copy
          being retained by the customs office which issued the
          movement card and the other given to the beneficiary in
          order that it may accompany the goods .
 ---pagebreak---                                          10
     3.    Transit , entry and exit operations shall simply entail the
           production , at the request of the competent authorities , of
           the Community movement card and the goods which it covers ,
           and such operations may be carried out by day and by
           night at any office when it is open for the movement of
           travellers .
                                    Section   III
                                 Common provisions
                                    Arti cle  10b
     The Community carnet and the Community movement card shall
     constitute internal Community transit documents , testifying to
     the Community status of the goods which they cover .
                                    Article   10c
     Where , under the arrangements for movement within the Community ,
     goods moving between two points within the Community must cross
     the territory of a third country , the effects of the
     abovement ioned arrangements shall be suspended during transit
     through the third country in question ."
13 . Article 11(1 ) is replaced by the following :
     " 1 . The arrangements shall terminate when the goods are again
     produced with the carnet or with the Community movement card
     together with the annexed list before expiry of their period of
     validity at any competent customs office in the Member State of
     departure . "
 ---pagebreak--- Article     12 is amended as follows :
- the following paragraph 2 is inserted :
 n 2 . If the place where the irregularity was committed cannot be
   established , it shall be deemed to have been committed :
   ( a ) where the offence or irregularity is established at an
         office of transit or at an office of entry :
         -   in the Member State which the goods have just left ;
   ( b ) where the offence or irregularity is established at an office of transit
         within the meaning of the second indent of Article 2(f ) or
         at  an office   of exit :
         -   in the Member State responsible for that office ;
   ( c ) where the offence or irregularity is established in the
         territory of a Member State but not at an office of
         transit :
             in the Member State      in which it was established ;
   ( d ) where the goods are not produced again in the Member State
         of departure :
         -   in the last Member State into whose territory it is
             established , by reference to the transit sheet or entry
             sheet of the accompanying document , that the goods were
             brought ;
   ( e ) where the offence or irregularity is established after the
         movement operation has been completed :
             in the Member State in which it is established ."
- Paragraph 2 becomes paragraph 3 and is replaced by the following :
   " 3 . Where a Member State in whose territory an irregularity
  has been committed or        is  deemed to have been committed in the
   course of or in connection with a movement operation cannot
   recover the charges due , the competent            authorities of the
  Member State of departure shall recover on behalf of the other
 ---pagebreak---   Member State the amount which the beneficiary is obliged to
  pay in accordance with Article 4(2)(c ). Such recovery shall be
  carried out by the Member State in accordance with its laws ,
  regulations or administrative provisions relating to the
  recovery of fiscal debts . Where the beneficiary contests the
  claim against him , he shall lodge his appeal in the Member
  State which has made the request for recovery . No action for
  recovery shall be taken until the appeal proceedings have been
  cone luded .
  The Member State which is recovering the debt may also apply the
  provisions of Directive 76 / 308 / EEC ."
- The former paragraph 3 becomes paragraph 4 .
After Article    12 , the following is inserted :
                                 " TITLE    IV
                         Special provisions
                                Article     12a
    By way of derogation from Article 1(1 )^ the competent
    authorities of the Member State of temporary use may , at the
    beneficiary 's request , authorize the repair ,        including
    replacement , of defective parts of goods used temporarily in
    their territory .
    They shall , to that end , endorse the carnet or the list
    annexed to the Community movement card .
 ---pagebreak---                                               13
                                       Article     12b
   1 • By way of derogation from Article 1(1 ), the provisions of this
       Regulation shall also apply to :
        (a)  goods as   referred to in Article 29(1 )( d ) of the 17th VAT
             Directive which satisfy the conditions laid down in the
             other paragraphs of that Article ;
       (b)   spare parts which are normal equipment for persons required
             to carry out repairs or maintenance .
  2 . The period of validity of the Community carnet or Community
       movement card shall in such cases not exceed six months ."
16 .   Title   IV becomes Title V.
17 . Article 15 is replaced by the following :
                                  " Article 15
            The provisions necessary for the application of this
          Regulation,and in particular the specimen carnet , Community
          movement card and its       Annex ,    shall be adopted by the
          Commission after consulting the Committee . The representative
          of the Commission shall submit to the Committee a draft of           the
          measures to be taken . The Committee shall deliver its opinion
          on the draft , within a time limit which the Chairman may lay
          down according to the urgency of the matter . The opinion shall
          be recorded in the minutes ;         in addition , each Member State
          shall have the right to ask to have its position recorded in
          the minutes .
          The Commission shall take the utmost account of the opinion
          delivered by the Committee . It shall inform the Committee of
          the manner in which its opinion has been taken into account ."
                                                                          A9
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18 . Articles 1o and 17 are deleted .
                                      Arti cle 2
This Regulation shall enter into force on the third day following
its publication in the Official Journal of the European Communities .
It shall apply from 1 July 1989 .
This Regulation shall be binding in its entirety and directly
applicable in all Member States .
Done at Brussels ,                               For the Council
                                                  The Pres i dent
                                                                  2o
 ---pagebreak---                                ANNEX
          List of goods referred to in Article 4a ( 2 )
Goods intended for display or use at an exhibition ,        trade
fair , congress or similar event .
1 .  " Exhibition or   similar   event " means :
     (a)   exhibitions , fairs ,  salons and similar events
           connected with trade ,   industry , agriculture and craft
           trades ;
     ( b ) exhibitions or events organized for scientific ,
           technical , handicraft ,  artistic , educational ,
           cultural , sporting or religious purposes or for
           purposes of a trade union or trade association or for
           tourism ;
     ( c)  exhibitions , fairs ,  salons and similar events
           connected with trade ,   industry , agriculture and craft
           trades ;
     ( d ) meetings of representatives of international
           organizations or groups ;
     ( e ) official or commemorative ceremonies or gatherings ;
     ( f ) exhibitions or events which are organized primarily in
           order to promote international understanding ;
    except exhibitions organized for private purposes in shops
    or business premises with a view to the sale of goods .
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     2.  The following are eligible for the simplified procedure :
         (a)   goods intended for display or demonstration at an
               event ;
         ( b ) goods intended for use in connection with the display
               of products at an event ;
         ( c ) equipment including interpretation apparatus ,   sound
               recording apparatus and films of an educational ,
               scientific  or cultural  character  intended for  use  at
               international meetings ,  conferences or congreses .
IT . Equipment for the press or for sound or television
     broadcasting
     A.  Equipment for the press , such as :
         1 . typewriters ;
         2 . photographie or cinématographie caméras ;
         3 . sound or image transmitting , recording or reproducing
              apparatus ;
         4 . blank sound or image recording media .
     B.  Sound broadcasting equipment ,    such as :
         transmission and communi cati on apparatus ;
         sound recording or reproducing apparatus ;
         testing and measuring instruments and apparatus ;
         operational accessories ;
         blank sound recording media .
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      C.  Television broadcasting equipment ,     such as :
          television    cameras ;
          telekinema ;
          testing and measuring instruments and apparatus ;
          transmission and retransmission apparatus ;
          communication apparatus ;
          sound or image recording or reproducing apparatus ;
          lighting equipment ;
          operational accessories ;
          blank sound or image recording media ;
          film " rushes ";
          musical instruments ,    costumes , scenery , and other stage
          properti es .
      D.  Vehicles designed or specially adapted for the purposes
          specified above .
III . Cinématographie equipment
      A.  Equipment such as :
          cameras   of all kinds ;
          testing and measuring instruments and apparatus ;
          camera  " dollies " and booms ;
          lighting equipment ;
          sound recording or reproducing apparatus ;
          blank image or sound recording media ;
          film " rushes ";
          operational accessories ;
          musical instruments ,    costumes , scenery and other stage
          properties .
      B.  Vehicles designed or specially adapted for the purposes
          specified above .
                                                                      <*3
 ---pagebreak---                                     4
IV . Other professional equipment
     A. - Sports equipment accompanying sports teams ,     such as
          sportswear , balls , rackets , nets , and equipment for
          athletics , gymnastics etc .;
        - instruments and apparatus necessary for persons
          practising one of the professions ;
        - equipment necessary for archaeologists , paleontologists ,
          geographers and zoologists ;
        - equipment necessary for entertainers , theatre companies
          and orchestras , including all articles used for public or
          private performances ( musical instruments , costumes ,
          scenery , animals , etc .);
        - equipment necessary for lecturers to illustrate their
          lectures ;
        - paintings and works of art accompanying their        creators .
     B. - Vehicles owned by manufacturers of motor vehicles ,
          aircraft , ships or boats which are imported for the
          purpose of tests or trials , including any equipment
          necessary for that purpose ;
        - breakdown vehicles .
     C.  Farming equipment .
     D.  Commercial samples .
     E.  Other professional equipment ( e.g. equipment for the
         erection , testing , commissioning , control , maintenance ,
         repair etc . of machinery , and the cons t ruct ions , repair or
         maintenance of buildings ; tools necessary in order to
         provide a service and spare parts which are normal
         equipment for persons required to carry out repairs or
         maintenance ) .