10. 9. 90 Cfficial Journal of the European Communities No L 246/1 (Acts whose publication is obligatory) COMMISSION REGULATION (EEC) No 2561/90 of 30 July 1990 la'ying down provisions for the implementation of Council Regulation (EEC) No 2503/88 on customs warehouses ' THE COMMISSION OF THE - EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 2503/88 of 25 July 1988 on customs warehouses (!), and in particular Article 28 thereof, Whereas some rules apply only to particular types of warehouse; whereas in the interests of clarifying - the legislation the different types of warehouse should be identified; Whereas it is necessary to make provision for authorization to operate a customs warehouse or to use the customs warehousing arrangements for goods not stored in a customs - warehouse, and to stipulate the conditions on which such authorization may be granted; Whereas provision should be made for withdrawal of an authorization in cases other than those referred to in Commission Regulation (EEC) No 3787/86 (2), as last amended - by Regulation (EEC) No 1325/89 (3), at the holder’s request or where its continuation in force is no longer justified; Whereas it is necessary to lay down implementing rules for the placing of goods under the arrangements of the customs warehouse; Whereas it is necessary to .establish rules applying to the - keeping of stock records; Whereas to avoid hampering - the activities of customs - warehouses, the usual forms of handling carried out " to ensure preservation of the goods, to improve their (1) OJ No L 225, 15. 8. 1988, p. 1. (2) O] No L 350, 12. 12. 1986, p. 14. (*) OJ No L 133, 17. 5. 1989, p. 6. ¢ presentation or marketable quality or to prepare them for distribution or -resale should not be restricted; whereas operations under the arrangements for processing under customs control can be carried out in warehouses, and this facility must not give rise to an unjustified advantage in terms of import duty; whereas special rules should therefore be established for the granting of authorization to carry out the usual forms of handling; Whereas in order to use storage facilities economically, it must be possible for goods of different customs status to be stored together; whereas common storage should be allowed even where goods can no longer be identified, provided they are equivalent goods; Whereas special procedures should be available allowing temporary removal of goods and transfer between warehouses without termination of the arrangements of the customs warehouse; Whereas it is necessary to lay down implementing rules for discharge of the customs warehousing arrangements, inter alia by means of release for free circulation or export; Whereas procedures should be established for Community - goods subject to specific Community rules which provide that placing in a customs warehouse confers entitlement to benefits normally attaching to export of the goods; Whereas provision should be made for the use of customs warehouse premises to carry out certain operations on goods not entered for the customs warehousing arrangements; Whereas Article 30 of Regulation (EEC) No. 2503/88 provides for the application of that Regulation one year after the date of entry.into force of the present Regulation; whereas that date should be fixed as 1 January 1991; whereas this Reégulation should be made applicable as from 1 January 1992; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on Customs Warehouses and Free Zones,