19. 12. 84 Official Journal of the European Communities No L 331/5 COMMISSION REGULATION (EEC) No 3548/84 of 17 December 1984 laying down certain provisions for the application of Regulation (EEC) No 2763/83 on arrangements permitting goods to be processed under customs control before being put into free circulation THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 2763/83 of 26 September 1983 on arrangements permitting goods to be processed under customs control before being put into free circulation ('), and in particular Article 15 thereof, Whereas, in order to establish rules on the procedure for placing goods under the arrangements for proces- sing under customs control, it is appropriate to base such rules on those already existing for other customs arrangements, with changes to take account of parti- cular aspects of the arrangements for processing under customs control ; Whereas it is appropriate to provide for certain reliefs from the procedure concerning the issue of the authorization and the declaration for placing goods under the arrangements ; Whereas the customs value of the processed products must be determined taking into account the object of the arrangements, which is to draw activities to the Community, and the necessity to guarantee the protec- tion of Community producers provided by the Common Customs Tariff ; Whereas, furthermore, in order to ensure the above- mentioned objective of the arrangements, it is neces- sary to, provide for the non-application of special measures of commercial policy for goods in the unaltered state if such measures are not provided for in regard to the processed products; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee for Customs Processing Arrangements, HAS ADOPTED THIS REGULATION : TITLE 1 The placing of goods under the arrangements Article 1 The placing of goods under the arrangements for processing under customs control, hereinafter referred () OJ No L 272, 5. 10. 1983, p. 1. to as the ‘arrangements’, shall be subject to the lodging at a competent customs office, under the conditions established by this Regulation, of a declaration for placing goods under the arrangements for processing under customs control, hereinafter referred to as the ‘declaration’. The person making the declaration is hereinafter referred to as the ‘declarant’. Article 2 1. The declaration shall be made in writing on a form in accordance with the official model established by the customs authority. 2. The declaration shall be signed and shall contain particulars of the authorization and the information necessary for the identification of the goods, for the application of any provisions governing the placing of the goods under the arrangements and for the imposi- tion, where appropriate, of import duties. It shall include the following particulars : (@) the name or style and address of the declarant; (b) where the declarant is not himself the holder of the authorization, the name or style and address of the said holder ; where the person carrying out the processing is not one of the aforementioned persons, the name or style and address of the processor ; (c) the commercial description of the goods ; (d) the Common Customs Tariff nomenclature heading or subheading of the goods and a descrip- tion of the said goods in conformity with the terms of that nomenclature or in terms that are suffici- ently precise to enable the customs authority to determine forthwith and unambiguously that they correspond to the tariff heading or subheading declared ; (e) the nature of the processing; (f) the commercial description of the processed products to be obtained ; (8) the rate of yield provided for or, where appropriate, the method for establishing the said rate of yield ;