2. 8. 86 Official Journal of the European Communities No L 212/1 I (Acts whose publication is obligatory) COUNCIL REGULATION (EEC) No 2473/86 of 24 July 1986 on outward processing relief arrangements and the standard exchange system THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, and in particular Article 113 thereof, Having regard to the proposal from the Commission ('), Having regard to the opinion of the European Parli- ament (%), Having regard to the opinion of the Economic and Social Committee (%), Whereas, under the international division of labour, many Community undertakings have recourse to outward processing arrangements, that is the export of goods with a view to their subsequent re-import after processing, working or repair; whereas recourse to these arrange- ments is justified for economic or technical reasons; Whereas, in the event of Community goods being exported for repair purposes, including restoring them to ‘their original condition and putting them in order, many Community undertakings have recourse to the standard exchange system, in other words the importation of goods to replace Community goods, in the condition in which such Community goods would be if they had been repaired as intended ; whereas recourse to this system is justified for economic or technical reasons; Whereas the aforementioned system is currently covered by the standard exchange arrangements; whereas those arrangements may be regarded as a variant of the outward processing relief arrangement; whereas it is therefore advisable to incorporate the provisions concerning stan- dard exchange arrangements in this Regulation ; Whereas it is necessary to set up a system to provide partial or total relief from import duties applicable to compensating products on goods replacing such products () OJ No C 153, 11. 6. 1983, p. 6, and OJ No C 203, 29. 7. 1983, p. 16. (®» OJ No C 46, 20. 2. 1983, p. 113, and OJ No C 307, 14. 11. 1983, p. 102. () OJ No C 57, 29. 2. 1984, p. 3. in order to avoid the taxation of goods exported from the Community for processing ; Whereas this relief, if it concerned certain taxes other than customs duties and agricultural levies, might not be compatible with the common agricultural policy or with specific arrangements applicable to certain goods resulting from the processing of agricultural products, or with the objectives sought by the adoption of taxes of a particular type; whereas it is therefore important to provide that the total or partial relief applicable under outward processing relief arrangements may not affect these taxes; whereas the Commission should be instructed to draw up a list of the said taxes, which may be very different in nature ; Whereas the use of outward processing relief arrange- ments must be refused by customs authorities where the essential interests of Community processors are likely to be seriously affected; Whereas agricultural products or goods resulting from the processing of agricultural products must be excluded from the scope of the standard exchange system since, by their very nature, they can hardly be repaired ; whereas, further- more, the standard exchange system is not compatible with the common agricultural policy or with the specific arrangements applicable to certain goods resulting from the processing of agricultural products ; Whereas outward processing relief arrangements are governed at Community level by Council Directive 76/119/EEC of 18 December 1975 on the harmonization of provisions laid down by law, regulation or administra- tive action in respect of outward processing (%), as last amended by Directive 81/952/EEC (%); Whereas the standard exchange arrangements are governed at Community level by Council Directive 78/1018/EEC of 27 November 1978 on the harmoniza- tion of provisions laid down by law, regulation or admi- nistrative action in respect of standard exchange of goods exported for repair (°); () OJ No L 24, 30. 1. 1976, p. S8. () O No L 347, 3. 12. 1981, p. 32. () OJ No L 349, 13. 12. 1978, p. 33.