31.12. 88 Official Journal of the European Communities No L 382/1 (Acts whose publication is obligatory) COUNCIL REGULATION (EEC) No 4283/88 of 21 December 1988 on the abolition of certain exit formalities at internal Community frontiers — introduction of common border posts THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, and in particular Article 100 a 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 those crossing the Community’s internal frontiers are subject to transit formalities both on leaving the Member State of exit and on entering the Member State in whose territory the journey is to continue; whereas these formalities and controls “are. often of the same kind and repetitive; whereas this situation results in loss of time and considerable expense arising from immobilization; Whereas, at.the European Council meeting in Milan on 28 and 29 June 1985, the Commission presented a White Paper on completing the Internal Market of the Community which set the end of 1992 as the deadline for achieving this objective; whereas the European Council endorsed :this aim; Whereas the said White Paper, echoing an idea set out in- the conclusions of the European Council meeting in Fontainebleau on 25 and 26 June 1984, provided inter alia that, as an intermediate. step, additional simplification measures should be introduced at the Community’s internal frontiers through the introduction of common border posts so as to end the duplication of controls on both sides of the said frontiers; whereas for this purpose only one administrative control should be retained; whereas it seems that a single check at the office of entry into the Member State (*) OJ No C 282, 9. 11. 1986, p. 13. (3) O] No C 156, 15. 6. 1987, p. 25 and O] No C 326, 19. 12. 1988. (*) OJ No C 150, 9. 6. 1987, p. 15. concerned-is the most appropriate solution; whereas this - approach has already been adopted under the Community - transit and TIR transit systems and it is therefore desirable to extend it to the ATA carnet, the Community movement carnet and the NATO form 302 procedures; Whereas it is important to ensure uniform implementation of the provisions of this Regulation; whereas it is necessary for this purpose for provision to be made for a committee. HAS ADOPTED THIS REGULATION: Article 1 1.  ThisRegulation lays down the formalities and controls required for goods that cross internal frontiers of the Community-accompanied by an ATA carnet, a Community movement carnet or the form 302 laid - down under the Convention between the Parties to the North Atlantic Treaty on the: Status of their Forces, signed in London on 19 June 1951. 2.  For the purposes of this Regulation: — ‘internal frontier’ means a common land frontier between two Member States. — ‘office of exit’ means the customs office by which the goods leave the territory of the Member State, referred to as the ‘Member State of exit’, — ‘office of ‘entry’ means the customs office by which the goods enter the territory of the Member State, referred to as the ‘Member State of entry’. Article 2 1.  Where the goods-referred to in Article- 1 (1) cross an internal-frontier; they need to be presented, for purposes of the formalities and controls to be carried out at the office of exit under the ATA carnet, the Community movement carnet or the form 302 procedure, only at the office of entry unless