Commission Regulation (EEC) No 3710/92 of 21 December 1992 establishing the procedures for transferts of goods or products covered by inward processing arrangements (suspension system)

COMMISSION REGULATION (EEC) No 3710/92  of 21 December 1992  establishing the procedures for transfers of goods or products covered by inward processing arrangements (suspension system)
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) No 1999/85 of 16 July 1985 on inward processing relief arrangements (1), and in particular Article 31 thereof,
Whereas Commission Regulation (EEC) No 2228/91 (2), as last amended by Regulation (EEC) No 3709/92 (3), lays down provisions for the implementation of Regulation (EEC) No 1999/85;
Whereas pursuant to Article 3 (1) of Council Regulation (EEC) No 222/77 (4), as last amended by Regulation (EEC) No 474/90 (5), a number of Member States currently apply simplified national procedures to the carriage within their own customs territories  of goods or products placed under inward processing arrangements; whereas Article 3 shall be revoked from the date on which Council Regulation (EEC) No 2726/90 (6) becomes applicable;
Whereas Article 5 of Council Regulation (EEC) No 2726/90, stipulates that the Community transit procedure shall apply without prejudice to the specific provisions applicable to the movement of goods placed under economic customs arrangements;
Whereas the abolition of the Community's internal frontiers and of the formalities associated with the crossing of those frontiers mean that goods placed under inward processing arrangements using the drawback system may be transferred without  formalities; whereas for practical reasons and in the interests of consistency it is therefore desirable to provide, over and above the normal Community transit procedures, for more flexible procedures, applicable uniformly throughout the Community, for  the transfer of goods under inward processing arrangements using the suspension system;
Whereas it is necessary to establish clearly the responsibilities of economic operators in connection with the use of the transfer procedures;
Whereas these procedures should be made applicable when Council Regulation (EEC) No 2726/90 enters into use;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee for Customs Procedures with Economic Impact,