16. 5. 92 Official Journal of the European Communities No L 132/1 (Acts whose publication is obligatory) COMMISSION REGULATION (EEC) No 1214/92 of 21 April 1992 on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedure THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 2726/90 of 17 September 1990 on Community transit (1), and in particular Article 44 thereof, Whereas it is appropriate to simplify the means of establishing the Community status of goods by allowing the use of commercial documents or other arrangements appropriate to certain categories of goods; Whereas it is convenient to fix the technical arrangements for the functioning of the Community transit procedures, the nature of the documents used, the implementing rules for the guarantee system, and the measures concerning the treatment of irregularities should be laid down; Whereas taking into account specifically transport by air, sea and pipeline, it has been found useful to lay down simplifications of the Community transit procedure comprising the use of commercial documents and data exchange technology, and checks a postenorl based on alevel of perceived risk analysis; Whereas in some cases the export of goods from the Community is prohibited or subject to restrictions, duties or other charges; whereas provision must accordingly be made for procedures whereby such measures may be applied in regard to Community transit; Whereas the railway authorities have set up accounting centres at which customs authorities are able to carry out customs control of Community transit operations; whereas this makes it possible to simplify the Community transit procedure in international rail transport; Whereas it has been found opportune and realistic to reduce further the simplified procedure for intra-Community transport by rail through the territory of third countries; (*) O] No L 262, 26. 9. 1990, p. 1. Whereas it is convenient to simplify formalities to be carried out-at offices of departure and destination by persons who frequently send or receive consignments, allowing them to place their goods under a Community transit procedure without having to produce either the goods or the relevant T1 or T2 at the office of departure and to have goods delivered to them without prior production thereof at the office of destination; Whereas there should be certain transitional measures; Whereas the measures provided for in this Regulation are in accordance with the opinion of .the Committee on Community Transit. HAS ADOPTED THIS REGULATION: TITLE I GENERAL PROVISIONS Article 1 This Regulation lays down the detailed procedures for implementing Regulation (EEC) No 2726/90, hereinafter referred to as the basic Regulation, and certain simplificatiohs of the Community transit procedure. TITLE I SCOPE MOVEMENT OF COMMUNITY GOODS UNDER THE EXTERNAL COMMUNITY TRANSIT PROCEDURE Article 2 Community goods: — which have undergone customs export formalities with a view to the grant of refunds on export to third countries under the common agricultural policy,