14.9. 84 Official Journal of the European Communities No L 245/1 (Acts whose publication is not obligatory) COMMISSION COMMISSION DIRECTIVE of 26 July 1984 fixing standard rates of yield for certain inward processing operations and laying down certain rules for the calculation of import duties (84/442/EEC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the Euro- pean Economic Community, Having regard to Council Directive 69/73/EEC of 4 March 1969 on the harmonization of provisions laid down by law, regulation or administrative action in respect of inward processing (!), as last amended by Directive 83/89/EEC (?), and in parti- cular Articles 12, 17 and 28 thereof, Whereas Commission Directive 79/608/EEC (3), as last amended by Directive 83/579/EEC (%), fixes standard rates of yield for certain inward processing operations; Whereas it is necessary to supplement the standard rates of yield previously fixed by specifying those of other compensating. products obtained from differ- ent inward processing operations; whereas it is also appropriate to amend certain of those rates, to fix standard rates of yield for other operations and to delete certain of those rates referring to operations which are no longer carried out; Whereas the fixing of standard rates of yield implies also that losses possibly resulting from the process- ing or working of the goods should also be taken into account, that is that part of the goods to be pro- cessed which is destroyed and disappears during the (') OJ No L 58,8.3.1969, p. 1. () OJNoLS59,5.3.1983, p. 1. () OJ No L 170,9. 7. 1979, p. 5. (*) OJ No L334,29.11. 1983, p. 23. process of manufacture; whereas account must be taken of these losses at the time of calculating import duties in the case of entry for free circulation of compensating or intermediate products; Whereas for reasons of clarity it is desirable to pub- lish the provisions of Directive 79/608/EEC and all its amendments in a single text; Whereas since there are, with the exception of cocoa, no longer provisions in force in the Member States corresponding to those contained in this Directive, Article 35 of Directive 69/73/EEC there- - fore becomes devoid of object as regards its refer- ence to Article 12 of that Directive; Whereas the measures provided for in this Directive are in accordance with the opinion of the Com- mittee for Customs Processing Arrangements, HAS ADOPTED THIS DIRECTIVE: Article 1 1. This Directive fixes, in column 5 of the Annex, the standard rates of yield which the competent authorities of each Member State must apply when inward processing operations concern goods listed in column 1 and result in the production of compen- sating products referred to in columns 3 and 4, on condition that the imported goods are of sound, genuine and merchantable quality and correspond to the standard quality where such quality has been fixed by Community rules.