Introductory text

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^f1,

In cooperation with the European Parliament^f2,

Having regard to the opinion of the Economic and Social Committee^f3,

Whereas Regulations (EEC) No 3690/86^f4 and (EEC) No 4283/88^f5 simplified formalities in respect of goods crossing an internal frontier of the Community under cover of a TIR or ATA carnet, a Community movement carnet or NATO form 302 by providing for the introduction of common border posts, thus ensuring that the same checks are not repeated on both sides of the frontier and that the sole administrative operation takes place at the office of entry in the Member State into which the goods are brought;

Whereas Regulation (EEC) No 719/91^f6 further simplifies the rules for use of TIR and ATA carnets with effect from 1 January 1992 by providing that the Community is to be considered for this purpose to form a single customs territory, thus eliminating entirely the need, at internal frontier crossings, for the formalities and controls inherent in the use of TIR and ATA carnets as transit documents;

Whereas, in anticipation of the total eliminations of internal frontiers linked to the establishment of the single market, these additional facilities should be extended from 1 January 1992 to operations under cover of NATO form 302 as well;

Whereas Regulation (EEC) No 3/84^f7 concerning the Community movement carnet, as last amended by Regulation (EEC) No 718/91^f8, is due to be repealed with effect from the date of application of Council Regulation (EEC) No 2726/90 of 17 September 1990 on Community transit^f9;

Whereas Regulations (EEC) No 3690/86 and (EEC) No 4283/88 will become redundant when the measures for which they provide cease to be applicable; whereas they should be repealed with effect from the dates in question,

HAS ADOPTED THIS REGULATION: