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

No C 324/8                              Official Journal of the European Communities                                 17. 12. 88
                                                               II
                                                       (Preparatory Acts)
                                                  COMMISSION
             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
                                                COM(88) 526 final — SYN 166
                            (Submitted by the Commission to the Council on 23 November 1988)
                                                         (88/C 324/11)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                           Whereas, in particular, it emerges from the abovemen-
                                                                   tioned report that since their introduction, the
                                                                   arrangements for movement within the Community have
Having regard to the Treaty establishing the European              been fairly widely used and meet a real need on the part
Economic Community, and in particular Article 100a                 of users who appreciate, amongst other things, the fact
thereof,                                                           that no security is required and the facilities they are
                                                                   afforded when crossing frontiers; whereas consequently
                                                                   it appears advisable to retain the abovementioned
Having regard to the proposal from the Commission,                 arrangements until the single market is established;
In cooperation with the European Parliament,                       Whereas numerous private individuals and business
                                                                   people have contended that the number of goods and
                                                                   beneficiaries covered by Regulation (EEC) No 3/84 is
Having regard to the opinion of the Economic and                   too restricted; whereas when the Regulation was
Social Committee,                                                  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
Whereas Council Regulation (EEC) No 3/84 (') became                under the terms of international conventions; whereas
applicable on 1 July 1985 for an initial experimental              the main beneficiaries of the arrangements are public,
period of three years; whereas in the light of the report          official or approved bodies;
on the operation of the arrangements introduced by the
abovementioned Regulation, submitted to the Council by
the Commission on 15 March 1988, the period of                     Whereas the situation described above changed
validity.of that Regulation was extended on a proposal             considerably upon the adoption by the Council of the
from the Commission until 30 June 1989 by Regulation                17th Council Directive 85/362/EEC of 16 July 1985 on
(EEC) No 1227/88( 2 );                                             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
Whereas Article 17 (2) of Regulation (EEC) No 3/84                 than means of transport (3), which provides that
provides that the Council, on the basis of the abovemen-           temporary importation with exemption from VAT shall
tioned report, shall decide on the definitive application          be granted for a wide range of Community goods which
of that Regulation and on any amendments to be made                are imported temporarily from one Member State into
to its provisions, in particular for the purpose of their          another, in principle irrespective of the beneficiaries;
simplification; whereas following the amendment of the             whereas it would therefore appear logical to extend the
Treaty by the Single European Act, Article 100a provides           scope of Regulation (EEC) No 3/84 along the same
the legal basis to be used in adopting provisions aimed at          lines; whereas, however, in order to enable the
the establishment and operation of the internal market;             arrangements for movement within the Community to
whereas that Article should therefore be the basis for             play the role which they can in fact play in regard to the
 adopting this act;                                                 establishment of the single market, such extension must
                                                                   be effected subject to retention of the existing advantages
                                                                    of the abovementioned Regulation and, in particular,
 (') OJ No L 2, 4. 1. 1984, p.l.
 (2) OJ No L 118, 6. 5. 1988, p. 1.                                 O OJ No L 192, 24. 7. 1985, p. 20.
 ---pagebreak---  17. 12. 88                             Official Journal of the European Communities                               No C 324/9
without requiring security to be provided, even as an              HAS ADOPTED THIS REGULATION:
optional requirement; whereas such an option is
provided for in the 17th Directive;
                                                                                               Article 1
Whereas, moreover, in order to ensure that the 17th                Regulation      (EEC) No      3/84   is hereby amended     as
Directive and Regulation (EEC) No 3/84 correspond                  follows:
exactly, the period of validity of the Community
movement carnet introduced by the abovementioned                     1. Article 1 is amended as follows:
Regulation must be brought into line with the periods
during which goods may remain under the temporary                       — paragraph 1 is replaced by the following:
importation arrangements provided for in the 17th
Directive;
                                                                            '1.     Without prejudice to other Community
                                                                            provisions,     Articles    12a   and    12b,    the
Whereas the procedure in respect of the Community                           arrangements governing the movement of goods
movement carnet appears in some cases to be awkward                         within the Community, hereinafter referred to as
and even superfluous; whereas in order to mitigate such                     " the arrangements", shall apply to goods sent or
disadvantages and in the light of the adoption by the                       transported from one Member State for the
Council of Regulation (EEC) No . . . . of . . . on the                      purposes of temporary use in one or more other
abolition of exit formalities at internal Community                         Member States, which, pursuant to the Treaties
frontiers ('), in respect of the abovementioned carnet, it                  and the rules deriving therefrom, are not subject
would appear possible to abolish the formalities which                      to prohibitions or restrictions and which are
are at present carried out on leaving Member States of                      intended to be returned without alteration to the
transit and use without jeopardizing the correct                            territory of the Member State of departure.'
application of the arrangements for movement within the
Community; whereas, for the same purpose, it would                      — the following paragraph 2 is inserted:
appear appropriate in regard to certain categories of
goods, for a limited period, to replace the carnet in
                                                                            '2.     The following shall be excluded from the
question by a 'Community movement card' which
                                                                            scope of this Regulation:
enables the goods it covers to move without formalities
throughout the Community;
                                                                            (a) means of transport, except vehicles designed
                                                                                 or specially adapted for use as equipment for
Whereas, in present circumstances, goods under cover of                          the press, sound or television broadcasting
the Community carnet cannot cross the territory of third                         or cinematography for the purposes of
countries; whereas such a situation may sometimes be                             reporting, transmitting or recording material
detrimental to the movement of the goods in question                             or making films, and breakdown vehicles;
between two points within the customs territory of the
Community; whereas in such cases, pending the                               (b) pallets and containers;
adoption of a suitable solution in conjunction with the
third countries concerned, provision should be made for                     (c) consumable goods, except those used as
the arrangements for movement within the Community                               commercial samples provided that they are
to be suspended while the goods cross such countries,                            returned without alteration to the territory of
and for them to be re-established when the goods in                              the Member State of departure.'
question again enter the customs territory of the
Community;
                                                                        — paragraph 2 becomes paragraph 3.
Whereas Regulation (EEC) No 3/84 is applicable,
pursuant to Article 1 thereof, to goods which leave one             2. The first indent of Article 2 (f) is replaced by the
Member State and which, after being sent to one or                      following:
more Member States for the purposes of temporary use,
are intended to be returned without alteration to the                   '— the customs office at which the goods enter the
territory of the Member State of departure; whereas,                         territory of a Member State for the purpose of a
however, in a number of clearly defined and strictly                         transit operation proper.'
limited cases, the scope of the abovementioned Regu-
lation should be extended to cover certain goods which
are not likely to be returned to the Member State of                3. Article 4 (2) (a) is replaced by the following:
departure,
                                                                        '(a) ensure that the procedures referred to in Title II
                                                                              are correctly carried out and that the
                                                                              arrangements are settled before expiry of the
(') Currently under examination by the European Parliament as                 period of validity of the carnet referred to in
    a result of a common position adopted by the Council at its
                                                                              Article 5 or of the Community movement card
    session on 22. 6. 1988, Council document No 7350/88 of
    4. 7. 1988.                                                               referred to in Article 10a.'
 ---pagebreak--- No C 324/10                             Official Journal of the European Communities                                  17. 12. 88
 4. The following is inserted after the words 'TITLE II             9. The following Article 8a is inserted:
    — Procedure':
                                                                        'Article 8 a
    'Article 4a
                                                                       1.     By way of derogation from Article 8 (1), where
    The movement        arrangements    shall   include   two
                                                                       goods leave the territory of the Member State of
    procedures:
                                                                       temporary use no formalities shall be carried out at
    1. a normal procedure applicable to all goods.                     the office of exit. The formalities which should have
                                                                       been carried out at that office shall be carried out at
    2. a simplified procedure applicable to the goods                  the customs office of the Member State which the
        listed in the Annex.                                           goods enter; that office shall inform the office of
                                                                       exit accordingly.
    SECTION I
                                                                       2.     Findings made by the competent authorities of
    Normal procedure'.                                                 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
 5. Article 5 is amended as follows:
                                                                       that Member State.'
    — paragraph 1 is replaced by the following:
         '1.    For the purposes of movement under the             10. Article 9 (3) is replaced by the following:
         normal procedure, goods shall be covered by a
         Community       movement      carnet,     hereinafter         '3.     Where goods need to enter the territory of a
         referred to as "the carnet" issued by the                     Member State without temporary-use operations
         competent authorities of the Member State of                  occuring there, the transit sheet may be deposited at
         departure.'                                                   any office which is open as an office of transit.'
    — paragraph 3 is deleted.                                      11. Point (c) of the first paragraph of Article 10 is
                                                                       deleted.
    — paragraph 4 becomes paragraph 3.
                                                                   12. The following is inserted after Article 10:
 6. Article 6 is amended as follows:
    — the second       subparagraph    of paragraph      1 is          'SECTION II
         deleted.
                                                                       Simplified procedure
    — in paragraph 2 the second indent is replaced by
         the following:
                                                                       Article 10a
         '— fix the period of validity of the carnet,
              without prejudice to the periods laid down in             1.    For the purposes of movement under the
              Articles 10a and 12b; the period shall not               simplified procedure, goods shall be covered by a
              exceed 24 months.'                                       Community movement card issued free of charge by
                                                                       the competent authorities of the Member State of
                                                                       departure.
 7. Article 7 (1) is replaced by the following:
    '1.      Without prejudice to the provisions of Article            A list of the goods covered by the           Community
    8a, where goods covered by a carnet merely cross                   movement card, showing the value of        the different
    the territory of a Member State without being                      categories of goods, shall be contined     in an Annex
    temporarily used there, the beneficiary shall deliver a            thereto. The list shall be authenticated   by the auth-
    "transit" sheet of the carnet to the office of transit.'           orities who issue the movement card.
 8. Article 8 (1) is replaced by the following:                         2.    The Community movement card shall indicate,
                                                                        inter alia, the identity, address and occupation of the
    '1.      Without prejudice to the provisions of Article            beneficiary and the total value of the goods listed in
    8a, where goods covered by a carnet are to be                       the Annex thereto. Its period of validity shall be
    temporarily used in the territory of a Member State,                invariably fixed at 12 months.
    the beneficiary shall produce them and the carnet at
    the offices of entry and exit of the Member State                  The list of goods shall be drawn up in duplicate, one
    and deliver to the said offices, as appropriate, the                copy being retained by the customs office which
    entry or exit sheet, after completing the boxes                     issued the movement card and the other given to the
    relating to the places where temporary use is planned               beneficiary in order that it may accompany the
    and the duration and nature of such use.'                           goods.
 ---pagebreak--- 17. 12. 88                                Official Journal of the European Communities                               No C 324/11
    3.     Transit, entry and exit operations shall simply                   (d) where the goods are not produced again in
    entail the production, at the request of the                                  the Member State of departure:
    competent authorities, of the Community movement                              — in the last Member State into whose
    card and the goods which it covers, and such oper-                                territory it is established, by reference to
    ations may be carried out by day and by night at any                              the transit sheet or entry sheet of the
    office when it is open for the movement of travellers.                            accompanying document, that the goods
                                                                                      were brought;
    SECTION III
                                                                             (e) where the offence or irregularity is estab-
    Common provisions                                                             lished after the movement operation has been
                                                                                  completed:
    Article 10b                                                                   — in the Member State in which it is estab-
                                                                                      lished.'
    The Community carnet and the Community
    movement card shall constitute internal Community
    transit documents, testifying to the Community                       — paragraph 2 becomes paragraph 3 and is replaced
    status of the goods which they cover.                                    by the following:
    Article 10c                                                              '3.     Where a Member State in whose territory
                                                                             an irregularity has been committed or is deemed
    Where, under the arrangements for movement                               to have been committed in the course of or in
    within the Community, goods moving between two                           connection with a movement operation cannot
    points within the Community must cross the territory                     recover the charges due, the competent auth-
    of a third country, the effects of the abovementioned                    orities of the Member State of departure shall
    arrangements shall be suspended during transit                           recover on behalf of the other Member State the
    through the third country in question.'                                  amount which the beneficiary is obliged to pay in
                                                                             accordance with Article 4 (2) (c). Such recovery
13. Article 11 (1) is replaced by the following:                             shall be carried out by the Member State in
                                                                             accordance with its laws, regulations or adminis-
    '1.      The arrangements shall terminate when the                       trative provisions relating to the recovery of fiscal
    goods are again produced with the carnet or with                         debts. Where the beneficiary contests the claim
    the Community movement card together with the                            against him, he shall lodge his appeal in the
    annexed list before expiry of their period of validity                   Member State which has made the request for
    at any competent customs office in the Member                            recovery. No action for recovery shall be taken
    State of departure.'                                                     until the appeal proceedings have been
                                                                             concluded.
14. Article 12 is amended as follows:                                        The Member State which is recovering the debt
                                                                             may also apply the provisions of Directive
    — the following paragraph 2 is inserted:                                 76/308/EEC
         '2.     If the place where the irregularity was
         committed cannot be established, it shall be                    — the former paragraph 3 becomes paragraph 4.
         deemed to have been committed:
         (a) where the offence or irregularity is estab-             15. After Article 12, the following is inserted:
              lished at. an office of transit or at an office of
              entry:
                                                                         TITLE IV
              — in the Member State which the goods
                   have just left;                                       Special provisions
         (b) where the offence or irregularity is estab-
              lished at an office of transit within the                  Article 12a
              meaning of the second indent of Article 2 (f)
              or at an office of exit:                                   By way of derogation from Article 1 (1), the
              — in the Member State responsible for that                 competent authorities of the Member State of
                   office;                                               temporary use may, at the beneficiary's request,
                                                                         authorize the repair, including replacement, of
         (c) where the offence or irregularity is estab-                 defective parts of goods usded temporarily in their
              lished in the territory of a Member State but              territory.
              not at an office of transit:
              — in the Member State in which it was                      They shall, to that end, endorse the carnet or the list
                   established;                                          annexed to the Community movement card.
 ---pagebreak--- No C 324/12                                 Official Journal of the European Communities                                        17. 12. 88
    Article 12b                                                                  Committee. The representative of the Commission
                                                                                 shall submit to the Committee a draft of the
    1.     By way of derogation from Article 1 (1), the
                                                                                 measures to be taken. The Committee shall deliver
    provisions of this Regulation shall also apply to:
                                                                                 its opinion on the draft, within a time limit which
    (a) goods as referred to in Article 29 (1) (d) of the                        the Chairman may lay down according to the
          17th VAT Directive which satisfy the conditions                        urgency of the matter. The opinion shall be recorded
         laid down in the other paragraphs of that                               in the minutes; in addition, each Member State shall
         Article;                                                                have the right to ask to have its position recorded in
                                                                                the minutes.
    (b) spare parts which are normal equipment for
         persons required to carry out repairs or main-                         The Commission shall          take the utmost account of
         tenance.                                                                the opinion delivered        by the Committee. It shall
                                                                                 inform the Committee         of the manner in which its
    2.    The period of validity of the Community carnet                        opinion has been taken       into account.'
    or Community movement card shall in such cases
    not exceed six months.'                                                18. Articles 16 and 17 are deleted.
16. Title IV becomes Title V.                                                                            Article 2
17. Article 15 is replaced by the following:                              This Regulation shall enter into force on the third day
                                                                           following its publication in the Official Journal of the
    'Article 15                                                            European Communities.
    The provisions necessary for the application of this                   It shall apply from 1 July 1989.
    Regulation, and in particular the specimen carnet,
    Community movement card and its Annex, shall be                       This Regulation shall be binding in its entirety and
    adopted by the Commission after consulting the                         directly applicable in all Member States.
                                                                   ANNEX
                                                  List of goods referred to in Article 4a (2)
                I. 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 under-
                          standing;
                      except exhibitions organized for private purposes in shops or business premises with a view to the
                      sale of goods.
                   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;
 ---pagebreak--- 17. 12. 88                                 Official Journal of the European Communities                                   No C 324/13
                   (c) equipment including interpretation apparatus, sound recording apparatus and films of an edu-
                         cational, scientific or cultural character intended for use at international meetings, conferences
                         or congresses.
           II. Equipment for the press or for sound or television broadcasting
               A. Equipment for the press, such as:
                    typewriters;
                    photographic or cinematographic cameras;
                    sound or image transmitting, recording or reproducing apparatus;
                    blank sound or image recording media.
                B. Sound broadcasting equipment, such as:
                    transmission and communication apparatus;
                    sound recording or reproducing apparatus;
                    testing and measuring instruments and apparatus;
                    operational accessories;
                    blank sound recording media.
                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 properties.
                D. Vehicles designed or specially adapted for the purposes specified above.
           III. Cinematographic 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.
           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 necesary for persons practising one of the professions;
 ---pagebreak--- No C 324/14                              Official Journal of the European Communities                                    17. 12. 88
                    — 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 construction, 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).
             Proposal for a Council Directive (EEC) amending Directive 77/536/EC on the approximation
             of the laws of the Member States relating to the roll-over protection structures of wheeled
                                                  agricultural or forestry tractors
                                                 COM(88) 640 final — SYN 167
                                    (Submitted by the Commission on 23 November 1988)
                                                              (88/C 324/12)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                                 and 4,5 tonnes; whereas an increase of 1,5 tonnes in the
                                                                         maximum mass as laid down at present would not entail
                                                                         any major disadvantages from the standpoint of safety
Having regard to the Treaty establishing the European                    on the roads and safety at work on the land;
Economic Community, and in particular Article 100a
thereof,
Having regard to the proposal from the Commission,                       Whereas the roll-over protection structures of tractors
                                                                         with a mass of between 4,5 und 6 tonnes can be treated
                                                                         in the same way as those of tractors with a mass of
In cooperation with the European Parliament,                             between 1,5 and 4,5 tonnes and hence can be accorded
                                                                         the benefit of the same rules;
Having regard to the opinion of the Economic and
Social Committee,
                                                                         Whereas Article 11 of Directive 77/536/EEC lays down
Whereas it is necessary to adopt measures for the                        the procedure for adjusting the requirements of the
gradual establishment of the internal market during a                    Annexes to take account of technical progress; whereas,
period ending on 31 December 1992; whereas the                           however, technical progress makes it necessary to adjust
internal market consists of an area without internal                     promptly the requirements of the Annexes to the
frontiers within which the free movement of goods,                       Directive and the technical requirements defined in the
persons, services and capital is guaranteed;                             separate Directives; whereas it is necessary to assign its
                                                                         adoption to the Commission so as to simplify and speed
                                                                         up the'procedure; whereas it is advisable, whenever the
Whereas Article 9 of Council Directive 77/536/EEC (')                    Council empowers the Commission to implement rules
limits the scope of the said Directive to wheeled agri-                  laid down in the agricultural and forestry tractor sector,
cultural or forestry tractors with a mass of between 1,5                 to provide for a prior consultation procedure between
                                                                         the Commission and the Member States within an
(') OJ No L 220, 29. 8. 1977, p. 1.                                      Advisory Committee,