10. 9. 90 . Official Journal of the European Communities No L 246/33 COMMISSION REGULATION (EEC) No 2562/90 of 30 July 1990 laying down provisions for the implementation of Council Regulation (EEC) No 2504/88 on free zones and free warchouses THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 2504/ 88 of 25 July 1988 on free zones and free warehouses (1), and in particular Article 19 thereof, Whereas supervision and customs control should not normally becarried out within a free zone or free warehouse; whereas appropriate arrangements should be made to enable the customs authority to carry out supervision and control at the boundaries of such zones and warehouses; whereas certain provisions should therefore be adoptcd concerning the enclosure of free zones and the premises constituting free warehouses; Whereas Article 3 (4) of Regulation (EEC) No 2504/88 provides that a copy of the transport document, which must accompany goods entering or leaving a free zone or free warehouse, must be made available to the customs authority; whereas entry or removal of goods should not normally give rise to customs formalities and in particular should not give rise to presentation of the goods or of a declaration to the customs authority, except in particular cases where this is in the interest of the operator; whereas implementing - provisions must be adopted for the entry and removal of goods; Whereas the general absence of customs controls within free - zones and free warechouses must not prevent thé customs authority from carrying out controls in particular cases and - must be accompanied by a situation in which the operators carrying on activities in such zones or warehouses and the nature of the activities carried on in them offer the greatest possible guarantees that goods are not consumed or used under conditions other than those laid down for other parts of the customs territory; whereas certain provisions must be adopted concerning the construction of buildings in free - zones and operators must be required to- fulfil certain obligations before starting their-activities in a free zone or free warehouse, in particular concerning approval of their stock accounts; whereas rules must be laid down concerning the keeping of stock accounts; Whereas it should be laid down that Commission Regulation (EEC) No 3787/86 (?), as last amended by Regulation (EEC) No 1325/89 (3), shall apply mutatis mutandis to the cancellation and revocation of approval of the stock (*) O] No L 225, 15. 8. 1988, p. 8. (2) OJ No L 350, 12. 12. 1986, p. 14. (*) OJ No L 133,17. 5. 1989, p. 6. accounts; whereas provision should be made for the modification or revocation of such approval in other cases, in particular where it is repeatedly found that goods have disappeared from the free zone or free warehouse without satisfactory explanation; Whereas no limits should be placed on the carrying on in a free zone or free warehouse of usual forms of handling intended to conserve the goods, improve their presentation or trade quality or prepare them for distribution or resale, in order not to obstruct activities in free zones and free warehouses; whereas the fact that operations under the customs -warehousing arrangements may be carried on in a free zone or free warehouse must not give rise to unjustified advantages regarding import duties; whereas to that end particular rules should be laid down concerning application for prior authorization to carry out usual forms of handling; Whereas the procedure for entry for free circulation of goods within a free zone or free warehouse must be laid down; whereas all particulars needed for the control of this procedure are to be found in the operator’s stock accounts; whereas a simplified procedure should therefore be used for entry of such goods for free circulation; Whereas procedures should be laid down for Community goods which specific Community rules provide are to benefit, upon their entry into a free zone or free warehouse, from measures relating in principle to the export of the goods; Whereas Article 24 of Regulation (EEC) No 2504/88 provides that it shall be implemented one year after the date of entry into force of the present Regulation; whereas this date should be fixed as 1 January 1991; whereas this Regulation should therefore be 1mplcmentcd on 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, HAS ADOPTED THIS REGULATION: TITLE 1 GENERAL PROVISIONS Article 1 For the purposes of this Regulation: (a) basic Regulation means Regulation (EEC) No 2504/88;