No L 135/30 Official Journal of the European Communities 30. 5. 91 COMMISSION REGULATION (EEC) No 1419/91 of 15 May 1991 amending Regulation (EEC) No 4142/87 determining the conditions under which certain goods are eligible on import for a favourable tariff arrangement by reason of their end-use THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff ('), as last amended by Regulation (EEC) No 1056/91 (%), and in particular Atrticle 11 thereof, Whereas Commission Regulation (EEC) No 4142/87 (3), as amended by Regulation (EEC) No 3124/89 (), deter- mines the conditions under which certain goods are eligible on import for a favourable tariff arrangement by reason of their end-use ; whereas it appears opportune, on the one hand, to specify in Article 7 of that Regulation, in accordance with the case law of the Court of Justice, that the authorization is required even in the case of transfer of the goods inside a Member State, and, on the other hand, to simplify in Article 9, the provisins on the task of the user of the control copy T 5 in order to arrive at a more correct use of this form ; whereas it is also appro- priate to indicate in Article 11 the T document to use in the case of dispatch of goods for which the Member State where formalities for export outside the customs territory of the Community and carried out is not the same as the Member State where the said goods leave the Commu- nity ; Whereas Regulation (EEC) No 4142/87 does not contain provisions as regards, on the one hand, the transfer, use at a destination other than that prescribed, export outside the customs territory of the Community, and destruction under customs control of goods subject to the end-use procedure which have commenced their prescribed use, and, on the other hand, the moment from which such goods cease to be subject to this procedure ; Whereas, furthermore, given that the exemption provided in the common customs tariff for vessels coming from third countries imported into the Community covers also, without restriction or limitation, all the equipment contained on board the said vessels ; whereas it is appro- priate in order not to discriminate against the Commu- () OJ No L 256, 7. 9. 1987, p. 1. ( OJ No L 107, 27. 4. 1991, p. 10. () OJ No L 387, 31. 12. 1987, p. 81. () OJ No L 301, 19. 10. 1989, p. 10. nity ship-building industry to provide that for goods which have been used for the construction, repair, main- tenance, conversion, fitting or the equipping of these vessels, in particular for seagoing vessels, the obligations arising from the Regulation are fulfilled when the said vessels are transferred or returned ; whereas consequently there is a need to make the appropriate amendments to the text of the said Regulation ; Whereas the Nomenclature Committee has not delivered an opinion within the time limit set by its Chairman, HAS ADOPTED THIS REGULATION : Article 1 Regulation (EEC) No 4142/87 is hereby amended as follows : 1. In Article 7, in the first subparagraph, the words ‘inclu- ding within the interior of a Member State’ are inserted after the term ‘Community’; 2. In Article 9, paragraph 3 to 6 are replaced by the follo- wing : ‘3. Notwithstanding Article 11 (3) of Commission Regulation (EEC) No 2823/87 ('), the original of the control copy I No 5 shall accompany the goods as far as the competent office where the customs facilities are carried out which enable the transferee to take charge of the goods. — in boxes 31 and 33, respectively, the description of the goods as at the time of consignment, the number of items and the appropriate CN code, — in box 38 the net mass, — in box 103, the net quantity of goods, in words, — in box 104, after ticking the box “Other (specify)’, add in printed capitals one of the following: — DESTINO ESPECIAL : MERCANCIAS QUE DEBEN PONERSE A DISPOSICION DEL CESIONARIO [REGLAMENTO (CEE) Ne 4142/87, ARTICULO 9] — SARLIGT ANVENDELSESFORMAL : SKAL STILLES TIL RADIGHED FOR ERHVER- VEREN [FORORDNING (EQF) Nr. 4142/87, ARTIKEL 9]