No L 225/8- Official Journal of the European Communities 15. 8. 88 COUNCIL REGULATION (EEC) No 2504/88 of 25 July 1988 on free zones and free warchouses 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 Committee (3), ' Whereas free zones and free warehouses are parts of, or premises within, the Community customs territory, separate from the rest of that territory, in which there is generally a concentration of activities related to external trade; whereas, because of the customs facilities available in them, these free zones and free warehouses ensure the promotion of the aforesaid activities and, in particular, that goods are redistributed * within the Community and elsewhere; whereas, therefore, the provision concerning them forms an essential instrument of the Community’s commercial policy; Whereas Directive 69/75/EEC (*), as last amended by the Act of Accession of Spain and Portugal, laid down the rules to be incorporated in Member States’ provisions governing free zones; whereas the importance of those zones in the context of the customs union calls for provisions relating to them 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 affording greater legal security for individuals; ) Whereas free zones and free warehouses should not be given any competitive advantage where the application of import duties is concerned; whereas, on the other hand, the customs formalities in such zones or warehouses should, in view of the special circumstances, be simpler than those applying in other parts of the Community customs territory; Whereas non-Community goods placed in free zones or free warehouses should be allowed to remain there for an unlimited period without the payment of import duties or the application of such duties and measures, the goods in these free zones or free warehouses should therefore be considered (1) O] No C 283, 6. 11. 1985, p. 9. (2) OJ No C 120, 20. 5. 1986, p. 16. (3) O] No C 283, 20. 10. 1986, p. 6. *) 4 O] No L 58, 8. 3. 1969, p. 11. as' not being within the customs territory of the Community; Whereas it should be borne in mind that Community goods placed in free zones or free warehouses qualify for certain benefits normally attaching to their export; whereas it is also necessary to determine the consequences of placing in a free zone or free warehouse 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 also be possible to place other Community goods in a free zone or free warehouse; whereas, where such goods are liable to domestic taxes, it is for the Member State to decide on the conditions for, and ~consequences of, placing them in free zones or free warehouses without prejudice to Community fiscal provisions; Whereas it is necessary to lay down certain rules for the charging of duties where a customs debt arises in respect of goods placed in a free zone or free warehouse; 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 the uniform application of this Regulation must be ensured and accordingly a Community procedure for the enactment of implementing rules should be established; whereas close and effective cooperation in this area between the Member States and the Commission should be organized through the Committee on Customs Warehouses and Free Zones established under Council Regulation (EEC) No 2503/88 of 25 July 1988 on customs warehouses (), HAS ADOPTED THIS REGULATION: TITLE I General provisions Article 1 1.  This Regulation lays down the rules governing free zones and free warehouses. 2. In a free zone or free warehouse: (a) non-Community goods shall be subject neither to import duties nor, save as otherwise provided, to commercial policy measures; (5) ‘See page 1 of this Official Journal.