26. 3. 9N Official Journal of the European Communities ) No L 78/1 (Acts whose publication is obligatory) COUNCIL REGULATION (EEC) No 717/91 of 21 March 1991 concerning the Single Administrative Document THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, and in particular Article 100a thereof, Having regard to the proposal from the Commission (‘), In cooperation with the European Parliament (%), Having regard to the opinion of the Economic and Social Committee (°), Whereas Council Regulation (EEC) No 678/85 of 18 February 1985 simplifying formalities in trade in goods within the Community (*) provides that the formalities connected with such trade are to be completed using a Single Administrative Document ; whereas the specimen form of that document was drawn up by Council Regula- tion (EEC) No 679/85 (%), as last amended by Commission Regulation (EEC) No 1062/87 (¥); whereas Regulation (EEC) No 1900/85("), as last amended by Regulation (EEC) No 1059/86 (%), stipulated that export and import declarations must be made on a document corresponding to the specimen form drawn up in accordance with Regu- lation (EEC) No 679/85; Whereas Article 8a of the Treaty provides for the progres- sive establishment, over a period expiring on 31 December 1992, of the internal market, which comprises an area without internal frontiers in which the free move- ment of goods, in particular, is ensured; Whereas the effect of implementing that provision is to eliminate all checks and all formalities in respect of Community goods moving within the Community and, () OJ No C 214, 29. 8. 1990, p. 11. () O] No C 19, 28. 1. 1991 and Decision of 20 February 191 (not yet published in the Official Journal). () OJ No C 60, 8. 3. 1991, p. 1. () OJ No L 79, 21. 3. 1985, p. 1. () OJ No L 79, 21. 3. 1985, p. 7. () OJ No L 107, 22. 4. 1987, p. 1. () O No L 179, 11. 7. 1985, p. 4. (¢) O No L 97, 12. 4. 1986, p. 7. hence, to make the provisions laid down in Regulation (EEC) No 678/85, in principle, redundant; whereas, however, the Single Administrative Document should still be used, where necessary, during the transitional period of the accession of Spain and Portugal to the Community in connection with trade between the Community as consti- tuted on 31 December 1985 and Spain or Portugal and between the two last-mentioned Member States in goods still liable to certain customs duties and charges having equivalent effect or which remain subject to other measures laid down by the Act of Accession ; Whereas trade in intra-Community goods not in free circulation within the Community as well as imports and exports continue to be subject to the principle of use of the Single Administrative Document ; Whereas it is important to ensure uniform implementa- tion of this Regulation and, for this purpose, to provide for a Community procedure that will allow the adoption by appropriate time limits of a certain number of imple- menting provisions ; whereas it is necessary for close and effective cooperation between the Member States and the Commission to be organized for this purpose within a committee ; : Whereas it would appear advisable to take the opportunity of amending the legislation concerning the Single Admi- nistrative Document to repeal Regulations (EEC) No 678/85 and (EEC) No 679/85 and (EEC) No 1500/85, .whilst retaining certain provisions of Regulations (EEC) No 678/85 and (EEC) No 1900/85, HAS ADOPTED THIS REGULATION : Article 1 1.  Where, in Community legislation, reference is made to an export or import declaration or a declaration placing goods under another customs procedure, including the Community transit procedure, such declaration shall be