23.12. 92 Official Journal of the European Communities No L 378/9 COMMISSION REGULATION (EEC) No 3710/92 of 21 December 1992 establishing the procedures for transfers of goods or products covered by inward processing arrangements (suspension system) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 1999/85 of 16 July 1985 on inward processing relief arrange- ments ("), and in particular Article 31 thereof, Whereas Commission Regulation (EEC) No 2228/91 (3, as last amended by Regulation (EEC) No 3709/92 (%), lays down provisions for the implementation of Regulation (EEC) No 1999/85; Whereas pursuant to Article 3 (1) of Council Regulation (EEC) No 222/77 (), as last amended by Regulation (EEC) No 474/90 (%), a number of Member States currently apply simplified national procedures to the carriage within their own customs territories of goods or products placed under inward processing arrangements ; whereas Article 3 shall be revoked from the date on which Council Regulation (EEC) No 2726/90 (%) becomes applicable ; Whereas Articte 5 of Council Regulation (EEC) No 2726/90, stipulates that the Community transit proce- dure shall apply without prejudice to the specific provi- sions applicable to the movement of goods placed under economic customs arrangements ; Whereas the abolition of the Community’s internal fron- tiers and of the formalities associated with the crossing of those frontiers mean that goods placed under inward processing arrangements using the drawback system may be transferred without formalities ; whereas for practical reasons and in the interests of consistency it is therefore desirable to provide, over and above the normal Commu- nity transit procedures, for more flexible procedures, applicable uniformly throughout the Community, for the transfer of goods under inward processing arrangements using the suspension system ; Whereas it is necessary to establish clearly the responsibi- lities of economic operators in connection with the use of the transfer procedures ; Whereas these procedures should be made applicable when Council Regulation (EEC) No 2726/90 enters into use ; () OJ No L 188, 20. 7. 1985, p. 1. () OJ No L 210, 31. 7. 1991, p. 1. () See page 6 of this Official Journal. () OJ No L 38, 9. 2. 1977, p 1. % OJ No L 51, 27. 2. 1990, p. 1. (9 OJ No L 262, 26. 9. 1990, p. 1. . Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee for Customs Procedures with Economic Impact, HAS ADOPTED THIS REGULATION : Preliminary provisions Article 1 1. This Regulation establishes the procedures appli- cable to transfers within the Community customs territory of goods or products covered by inward processing arrang- meents (suspension system). 2. If permission is given for the use of such transfer procedures, they must be set out in the authorization. They shall replace the movement procedures of the Community transit arrangements. In the case of a transfer of products or goods from the holder of one authorization to the holder of a second authorization, both of these authorizations shall stipulate the procedures of transfer. 3.  Permission for the use of the procedures in question must be given only if the holder of the authorization keeps or has kept for him the inward processing records referred to in Article 4 (4) of Regulation (EEC) No 2228/91. Article 2 For the purposes of this Regulation : — supervising customs office means the customs office empowered by the customs authority of the Member State which issued the authorization to supervise the arrangements ; — customs office of entry for the arrangements means the customs office or offices empowered by the customs authority of the Member State which issued the authorization to accept declarations entering goods for the arrangements; — customs office of discharge means the customs office or offices empowered by the customs authority of the Member State which issued the authorization to accept declarations assigning goods in the unaltered state or compensating products to one of the treatments or uses referred to in Article 18 of Regulation (EEC) No 1999/85.