12. 5. 89 Official Journal of the European Communities No L 130/1 (Acts whose publication is obligatory) COUNCIL REGULATION (EEC) No 1292/89 of 3 May 1989 amending Regulation (EEC) No 3/84 introducing arrangements for movement within the Community of goods sent from one Member State for temporary use in one or more other Member States THE COUNCIL OF THE EUROPEAN' COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, and in particular Article 100a thereof,- Having regard to the proposal from the Commission ('), In cooperation with the European Parliament (¥, Having regard to the opinion of the Economic and Social Committee (%), Whereas Regulation (EEC) No 3/84 (¥) became applicable on 1 July 1985 for-an initial experimental period of three years ; whereas, in the light of the report on the operation of the arrangements introduced by the abovementioned Regulation, submitted to the Council by the Commission on 15 March 1988, the period of validity of the said Regulation “was extended until- 30 June 1989 by Regulation (EEC) No 1227/88 (%); Whereas Article- 17 (2) of Regulation (EEC) No 3/84 provides that the Council, acting in -accordance with Article 235 of the Treaty, and on the- basis of the abovementioned report, shall. decide on the definitive application of the said  Regulation and on any amendments to be made to its provisions, in particular for the purpose of simplifying the arrangements; whereas, following the amendment of the Treaty by the Single European Act, Article 100a provides the legal basis to be used in adopting provisions aimed at the establishment and operation of the internal market ; whereas that Article should therefore be the basis -for adopting this Regulation ; Whereas, in particular, it emerges from the abovemen- tioned report that since their- introduction, the arrangements for the movement of goods within the Community have been fairly widely used and meet a real need on the part of users who appreciate, amongst other things, the fact that no security is required and the () OJ No C 324, 17. 12. 1988, p. 8. () OJ No C 689, 20. 3. 1989 and Decision of 12 April 1989 (not yet published in the Official Journal). () ©OJ No C 102, 24. 4. 1989, p. 11. ) OJ No L 2 4. 1. 1984, p. 1. () OJ No L 118, 6. 5. 1988, p. 1. facilities they are - afforded when- crossing frontiers; whereas, consequently, it appears advisable to retain the said arrangements until the- single market is established ; ‘Whereas. numerous private individuals and business people have contended that the number of goods and beneficiaries covered by Regulation (EEC) No 3/84 is too restricted ; whereas, when the Regulation was adopted, it was deemed appropriate to cover only those goods which, when temporarily imported, were granted tax exemption on an identical basis by all Member States under the terms of international conventions; whereas the main beneficiaries of the arrangements are public, official or approved bodies ; Whereas this situation changed considerably upon adoption of the Seventeenth Council Directive 85/362/EEC of 16 July 1985 on the harmonization of the . laws of the Member States relating to turnover taxes: — exemption from value added tax on the temporary importation of goods other than means of transport (%), which provides that temporary importation with " exemption from VAT shall be granted for a wide range of Community goods which are imported temporarily from one Mémber State into another, in principle irrespective of the: beneficiaries ; whereas it would therefore appear logical to extend the scope.of Regulation (EEC) No 3/84 along the same lines; whereas, however, in order to enable the arrangements for the movement of goods within the Community to play the role which they can in fact play in- regard to the establishment of the internal market, such extension must be effected subject- to retention- of the existing advantages of the said arrangements and, in particular, without requiring security to be provided, even-as an optional requirement, and whereas such-an option is provided for in the Seventeenth Directive ; . Whereas, moreover; in order to ensure that the Seventeenth Directive and Regulation -(EEC) No 3/84 correspond, the period of validity of the Community movement carnet introduced by the abovementioned Regulation must be brought into line with the periods during which goods may remain under the temporary importation arrangements provided for in the Directive ; (9 OJ No L 192, 24. 7. 1985, p. 20.