No L 216/24 Official Journal of the European Communities 3. 8.91 COMMISSION REGULATION (EEC) No 2365/91 of 31 July 1991 laying down the conditions for use of the ATA carnet for the temporary importation of goods into the customs territory of the Community or their temporary exportation from that territory THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 3599/82 of 21 December 1982 on temporary importation arrange- ments ('), as amended by Regulation (EEC) No 1620/85 (3, and in particular Article 33 thereof, Having regard to Council Regulation (EEC) No 754/76 of 25 March 1976 on the customs treatment applicable to goods returned to the customs territory of the Commu- nity (®), as last amended by Regulation (EEC) No 1147/86 (), and in particular Article 15 (2) thereof, Whereas Commission Regulation (EEC) No 1751/84 of 13 June 1984 laying down certain provisions for the application of Council Regulation (EEC) No 3599/82 on temporary importation arrangements (%), as last amended by Regulation (EEC) No 1516/89 (), contained provisions relating to the use of the ATA carnet established by virtue of the Customs Convention of 6 December 1961 on the ATA carnet for the temporary admission of goods, here- inafter referred to as the ‘ATA Convention’; Whereas removal of the Community’s internal frontiers and abolition of formalities related to the crossing of those frontiers mean provisions must be adopted to desig- nate the Community as a single territory for the purposes of applying the rules relating to the ATA carnet ; whereas it is accordingly necessary to lay down new rules for use of the ATA carnet for the temporary importation of goods pursuant to Regulation (EEC) No 3599/82; Whereas the ATA carnet will continue to be issued in the customs territory of the Community as a temporary importation document until 31 December 1992 ; whereas the requirements governing the use of that document must, in the interests of uniformity, be identical to those laid down in this Regulation ; whereas the same proce- dure must, accordingly, apply to goods in respect of which an ATA carnet has been issued in one Member State, and which are intended to be used in one or more other Member States ; () OJ No L 376, 31. 12. 1982, p. 1. () OJ No L 155, 14. 6. 1985, p. 54. () OJ No L 89, 2. 4. 1976, p. 1. () OJ No L 105, 22. 4. 1986, p. 1. % OJ No L 171, 29. 6. 1984, p. 1. O] No L 148, 1. 6. 1989, p. SO. Whereas rules should likewise be laid down to govern use of the ATA carnet for the temporary exportation of goods from the customs territory of the Community and their subsequent re-importation ; Whereas all such rules must be compatible with the ATA Convention, to which all the Community’s Member States are Contracting Parties ;- Whereas for practical reasons and in the interests of consistency, the conditions for using an ATA carnet to carry out a temporary export operation, from its inception until re-importation of the goods into the customs terri- tory of the Community, should be laid down in the same text as the conditions governing temporary importation of goods into the customs territory of the Community under cover of an ATA carnet; Whereas the measures provided for in this Regulation are in ‘accordance with the opinion of the Committee for Customs Procedures with Economic Impact and the opinion of the Committee on Duty Free Arrangements, HAS ADOPTED THIS REGULATION : TITLE 1 GENERAL Article 1 This Regulation lays down the conditions for use of the ATA carnet for the temporary importation of goods into the customs territory of the Community and the tempo- rary exportation of goods from that territory. The ATA carnet may be issued in the Community only for Community goods. The goods which can be temporarily imported on presentation and acceptance of an ATA carnet are listed in the Annex. Article 2 For the purposes of this Regulation : (a) ATA carnet means the international customs docu- ment for temporary importation established by virtue of the ATA Convention ;