No L 81/14 Official Journal of the European Communities 28.°3. 90 COMMISSION REGULATION (EEC) No 731/90 of 26 March 1990 amending Council Regulation (EEC) No 3677/86 laying down provisions for the implementation of Regulation (EEC) No 1999/85 on inward processing relief arrangements 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 Council Regulation (EEC) No.3677/86 () as last amended by Regulation (EEC) No 1325/89 (°) lays down provisions for the implementation of Regulation. (EEC) No 1999/85 on inward processing relief arrangements ; Whereas certain conditions which must at present be complied with in order to obtain an inward processing authorization and for use of the arrangements constitute a significant hindrance to the promotion of exports by Community undertakings from the customs territory of the-Community ; whereas experience has shown that the management of the arrangements could be simplified in the case of processing undertakings where most of their main compensating products are intended for export-out of the customs territory of the Community as well as for those undertakings which have a continuous flow of production intended both for-the Community and for third country markets ; whereas the reduction or elimina- tion of administrative complications is bound to have a positive effect on the cost of products exported to third country markets, . thus -increasing the competitiveness . of Community undertakings these markets; whereas it is appropriate -therefore to lay down new provisions consoli- dating or repealing certain existing implementing provi- sions ; Whereas the new provisions must favour only those compensating products exported from the customs terri- tory of the Community, and must not result in an unjusti- fied financial ‘advantage due to a postponement of the date on which a customs debt arises ; whereas this -last objective may be achieved by introducing a- system of compensatory interest ;. whereas, however, such interest should in some cases not be provided for; Whereas the interest rates will be set by the Commission on the basis of the average representative short-term inte- rest rates for each Member State in a given six-month period of the preceding year ; whereas the rates set will be () OJ No L 188, 20. 7. 1985, p. 1. () OJ No L 351, 12. 12. 1986, p. 1. () OJ No L 133, 17. 5. 1989, p. 6. valid for six months and will be published in the L series of the Official Journal of the European Communities at least a month before they come into force ;. Whereas it should be specified that where several proces- sing operations have been carried out under the drawback systemn; the repayment claim must be presented to the customs authority of the Member State where the first processing operation was authorized and where the entry of release for free circulation was accepted ; whereas it is, however, appropriate to provide for a procedure making it possible to obtain repayment or remission from the customs authority of - the Member State where the. compensating products are dealt with in one of the proce- dures referred to in Article 27 of Regulation (EEC) No 1999/85 ; Whereas it is necessary to provide for a suitable exchange of information between the customs authorities of the Member States in order to facilitate repayment or remis- sion of import duties in cases” where the compensating products have been placed under a procedure allowing for repayment or remission after undergoing subsequent processing under a new authorization ; whereas it is also - necessary to. specify that the document used in this exchange must-be attached to the repayment claim ; Whereas. the list of secondary compensating products on which duty_may be levied in accordance with their specific characteristics should be extended; Whereas this measures provided for in this Regulation are in accordance with the opinien of the Committee for- Customs Procedures with Economic Impact, HAS ADOPTED THIS REGULATION : Article 1. Regulation (EEC). No -3677/86 is hereby amended as follows : ’ 1. Article 8 (1) is replaced by the following: ‘1. An authorization for use of the suspension system may be granted only on condition that there is an actual intention to export the main compensa- ting products from the customs territory of the Community.’