15. 8. 88 Official Journal of the European Communities No L 225/1 (Acts whose publication is obligatory) COUNCIL REGULATION (EEC) No 2503/88 of 25 July 1988 . on customs warehouses THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, and in particular Article 113 thereof, Having regard to the proposal from the Commission (1), Having regard to the opinion of the European Parliament (2), Having regard to the opinion of the Economic and Social Comittee (3), ’ Whereas it is in the interests of economic operators who do not know what customs treatment will finally apply to non-Community goods or who do not yet wish such treatment to be applied to the goods to store those goods for some period without their being subject to the payment of import duties or the application of commercial policy measures; whereas this need is met by the establishment of customs warehouses and the use of the customs warehousing procedure; whereas this procedure énsures the promotion of Community activities relating to foreign trade and, in particular, the distribution of goods within the Community and elsewhere and whereas, therefore, the customs warehousing procedure is an essential instrument of the Community’s commercial policy; Whereas Directive 69/74/EEC (*), as last amended by the Act of Accession of Spain and Portugal, laid down the rules to be incorporated in Member States’ own provisions governing customs warchouses; whereas the importance of the procedure in the context of the customs union calls for it to be applied uniformly throughout the Community; whereas the rules currently in force should therefore be supplemented and clarified and enacted in a form directly applicable in the Member States, thus strengthening legal certainty for individuals; Whereas the customs warehousing procedure should apply both to Community goods which qualify for certain export-related benefits as a result of being placed in (1) OJ No C 283, 6. 11. 1985, p. 3. (2) OJ No C 120, 20. 5. 1986, p. 16. (3) O] No C 283, 20. 10. 1986, p. 6. (*) O} No L 58, 8. 3. 1969, p. 7. a customs warehouse and to Community goods which are subject in intra-Community trade to charges imposed under the common agricultural policy for such time as such charges are applied; Whereas it should be possible for goods other than those placed under the customs warehousing arrangements to be stored under certain conditions on customs warehouse premises; whereas in those circumstances it falls to the Member States, where such goods are liable to domestic taxes; to decide on the conditions for, and the consequences of, placing them in customs warehouses, without prejudice to Community tax provisions; Whereas, in keeping with the current situation in the Member States, there should be provision for identifying the different types of customs warehouse; whereas authorization to operate a specific type of customs warehouse should be issued on the basis of economic requirements and the ability of the customs authority to exercise supervision; Whereas certain procedural facilities should be provided; whereas in particular it should be possible for goods stored in customs warehouses to be released for free circulation on certain conditions without the goods being presented or a declaration made in advance; Whereas, where circumstances so warrant, it should be possible to use the customs warehousing procedure without the goods being stored on premises approved as a customs warehouse; Whereas it is necessary to lay down certain rules for the charging of duties where a customs debt arises in respect of non-Community goods; whereas it should be provided that, in certain circumstances, value added within the customs territory of the Community is not to be included in the customs value of such goods; . Whereas, to ensure uniform application of this Regulation, a Community procedure for the enactment of implementing rules should be established; whereas a committee should be set up to provide a forum for close and effective cooperation between the Member States and the Commission in this field, ’