Council Directive 90/504/EEC of 9 October 1990 amending the directive 79/695/EEC on the harmonization of procedures for the release of goods for free circulation

COUNCIL  DIRECTIVE
of 9 October 1990
amending the Directive 79/695/EEC on the harmonization of procedures for the release of goods for free circulation
(90/504/EEC)
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, with regard to the procedures for the release of goods for free circulation, Title II of Directive 79/695/EEC (4), as last amended by Regulation (EEC) No 4046/89 (5), provides for special procedures, containing, in particular, in subtitles A, B and C, provisions concerning exemption from written entries, the drawing up of general, periodic or recapitulative entries and release of goods before lodging of entry;
Whereas the said provisions indicate in what manner and under what conditions the competent authorities may authorize use of simplified procedures for the release of goods for free circulation;
Whereas the conditions under which importers are entitled to use such a procedure should be defined as precisely as possible; whereas a distinction must be drawn between two types of procedure, namely the local clearance procedure and the simplified declaration procedure;
Whereas specific Community provisions apply where goods previously placed under a customs procedure with economic impact are released for free circulation;
Whereas the simplified procedures for the release of goods for free circulation are of considerable economic importance to the customs union and the internal market; whereas, in a single market, importers must be able to enjoy the same facilities irrespective of where goods are released for free circulation;
Whereas Directive 79/695/EEC should be amended accordingly;