31.12. 87 Official Journal of the European Communities No L 387/81 COMMISSION REGULATION (EEC) No 4142/87 of 9 December 1987 determining the conditions under which certain goods are eligible on import for a favourable tariff arrangement by reason of their end-use THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1) and in particular Article 11 thereof, Whereas Council Regulation (EEC) No 950/68 of 28 June 1968, on the Common Customs Tariff (2), as last amended by Regulation (EEC) No 3529/87 (3), established the Common Customs Tariff on the basis of the nomenclature of the Convention of 15 December 1950 concerning the nomenclature to be used for the classification of goods in customs tariffs; Whereas on the basis of Council Regulation (EEC)No 97/69 of 16 January 1969 on measures to be taken for the uniform application of the nomenclature of the Common Customs Tariff (4), as last amended by Regulation (EEC) No 2055/84 (°), Commission Regulation (EEC) No 1535/77 (¢), as last amended by the Act of Accession of Spain and Portugal, determined the conditions under which certain goods are eligible on import for-a favourable tariff arrangement by reason of their end-use; Whereas Regulation (EEC) No 2658/87 has repealed and replaced, on the one hand, Regulation (EEC) No 950/68 in adopting the new tariff and statistical nomenclature (combined nomenclature) based on the International Convention on the Harmonized Commodity Description and Coding System and, on the other hand, Regulation (EEC) No 97/69; whereas it is consequently appropriate, for reasons of clarity, to replace Regulation (EEC) No 1535/77 by a new regulation taking over the new nomenclature as well as the new legal base; whereas, for the same reasonms, it is appropriate to incorporate in this new text all the amendments made to date; Whereas certain provisions of Regulation (EEC) No 2658/87 and other Community provisions, such as those which relate to tariff suspensions or quotas, to the common (1) OJ No L 256, 7. 9. 1987, p. 1. (2) O NoL 172, 22.7. 1968, p. 1. (3) OJ No L 336, 26. 11. 1987, p. 3. (*) O] NoL 14, 21.1. 1969, p. 1. (5) O] No L 191, 19.7. 1984, p. 1. () O NoL 171, 9.7.1977, p. 1. agricultural policy or to the application of international agreements concluded by the European Communities, make the eligibility of goods for a favourable tariff arrangement on import, by reason of their end-use, subject to conditions laid down in Community legislation; Whereas steps should be taken to avoid that these conditions, which traditionally take the form of administrative formalities and controls, differ between Member States, a situation liable to give rise to disparities in the application of the combined nomenclature and to deflections of trade and economic activity; whereas, in the interests of all concerned and in order to lighten as far as possible the burden falling on national administrations, there should be established a Community control procedure for the end-use in goods; Whereas, in accordance with customary practice, it is necessary to provide that the goods can be transferred within the Community; whereas it is moreover appropriate that, having regard to the objectives of this Regulation, there should be provision that, when consigned from one Member State to another, the goods should be accompanied, as far as the competent customs office in the Member State of destination where the customs formalities are carried out which enable the transferee to take charge of the goods, by the control copy TS5 — provided for in Commission Regulation (EEC) No 2823/87 of 18 September 1987 on documents to be used for the application of Community measures involving the control of the use and/or destination of goods (7); Whereas, in view of the tariff benefit attaching to the particular end-use concerned, importers are normally in a position to put the goods into free circulation in full knowledge of the circumstances; whereas the.declaration that the goods will be put to the prescribed end-use must, in principle, be of an irreversible nature; whereas, however, where for reasons relating either to the circumstances of the holder of the authorization or to the goods themselves it is impossible for the goods to be put to the prescribed end-use, provision should be made for such goods to bé admitted for normal home use or exported outside Community customs territory or destroyed under customs supervision; ' Whereas it is necessary to provide that goods for a specified end use be classified under the correct subheading of the combined nomenclature, even if their classification under another subheading would give rise to the same benefit; whereas, in such a case, the provisions of this Regulation should not be applied to such goods; () O] No L 270, 23. 9. 1987, p. 1.