15. 6. 91 Official Journal of the European Communities No L 151/39 COMMISSION REGULATION (EEC) No 1656/91 of 13 June 1991 laying down special provisions applicable to certain types of inward-processing operations or processing under customs control 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 15 (1) thereof, Having regard to Council Regulation (EEC) No 2504/88 of 25 July 1988 on free zones and free warehouses (3, and in particular Article 8 thereof, Whereas it is necessary to determine which formalities can be dispensed with in the case of inward-processing operations or processing under customs control carried out on the premises of a customs warehouse or in a free zone or a free warehouse ; Whereas the introduction of a simplified procedure whereby goods are placed under a customs procedure without being presented and prior to the lodging of a declaration would result in a significant number of forma- lities being abolished ; Whereas the automatic application of the simplified procedure should be limited to those types of warehouse where the warehousekeeper assumes the responsibilities arising in connection with the goods and keeps stock records enabling all operations to be effectively moni- tored ; Whereas use of the simplified procedure should be with- held in all cases where the necessary guarantees are not provided, or its infrequent use would not justify its being granted ; whereas the main function of a customs ware- house, namely the storage of goods, should at the same time be taken into account; Whereas all provisions governing the procedures in ques- tion apply, other than those dealing with the placing of goods under the procedure or the assignment of goods to one of the customs-approved treatments or uses referred to in Article 18 of Council Regulation (EEC) No 1999/85 of 16 July 1985 on inward-processing relief arrange- ments (°) or in Article 10 of Council Regulation (EEC) No 2763/83 of 26 September 1983 on arrangements permit- ting goods to be processed under customs control before () OJ No L 225, 15. 8. 1988, p. 1. () OJ No L 225, 15. 8. 1988, p. 8. () OJ No L 188, 20. 7. 1985, p. 1. being put into free circulation (%), as last amended by Regulation (EEC) No 720/91 (%); : Whereas operators should be required to keep specific records for inward-processing operations and processing under customs control containing all the elements neces- sary to monitor the operations ; Whereas for customs control to be effective, the entries relating to same goods should be cross-referenced in the stock records of the customs warehouse or free zone or free warchouse and in the specific records concerning inward processing or processing under customs control ; Whereas in order to use storage facilities economically, it must be possible for goods placed under the customs- warehousing procedure and compensating products or goods in the unaltered state placed under the inward- processing procedure to be stored together; whereas common storage should be allowed even where the products or goods can no longer be identified, provided they are equivalent products or goods; Whereas it is desirable to provide that information concerning authorizations for inward processing opera- tions carried out in the Old Free Port of Hamburg which are not subject to the economic conditions laid down under the inward-processing procedure should be trans- mitted at regular intervals, and separately from informa- tion concerning other authorizations; whereas a three- month interval would appear adequate ; Whereas the measures provided for in this Regulation arée in accordance with the opinion of the Committe for Customs Procedures with Economic Impact, HAS ADOPTED THIS REGULATION :. Chapter 1 General provisions Article 1 1. This Regulation shall apply to inward-processing operations (suspension system) or processing under customs control carried out: () OJ No L 272, 5. 10. 1983, p. 1. () OJ No L 78, 26. 3. 1991, p. 9.