No L 192/20 Official Journal of the European Communities 24. 7. 85 SEVENTEENTH COUNCIL DIRECTIVE of 16 July 1985 on the harmonization of the laws of the Member States relating to turnover taxes — Exemption from value added tax on the temporary importation of goods other than means of transport (85/362/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES, ‘ Having regard to the Treaty establishing the European Economic Community, and in particular Articles 99 and 100 thereof, Having regard to the proposal from the Commis- sion ('), Having regard to the opinion of the European Parliament (3), - Having regard to the opinion of the Economic and Social Committee (%), Whereas it is important to reduce fiscal barriers to the movement of goods within the Community in order to facilitate the supply of services and thus develop and strengthen the internal market ; Whereas the widest possible exemption from value added tax for goods temporarily imported from one Member State to another will contribute towards the realization of this objective ; ’ Whereas it is advisable to exclude from the scope of such an exemption the products which are intended for final consumption when first used ; Whereas, pursuant to Article 14 (1) (c) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (*), Member States shall, without prejudice to other Community provisions and under conditions which they shall lay down for the purpose inter alia of preventing any possible evasion, avoidance or abuse, exempt importa- tion of goods declared to be under temporary importa- tion arrangements and which thereby qualify for exemption from customs duties or would so qualify if they were imported from a third country; Whereas, in accordance with Article 14 (2) of Directive 77/388/EEC, the Commission is required to submit to () OJ No C 244, 13. 9. 1984, 'p. 4 and OJ No C 68, 15. 2. 1985, p. 6. () OJ No C 12, 14. 1. 1985, p. 111. () OJ No C 25, 28. 1. 1985, p. 8. () OJ No L 145, 13. 6. 1977, p. 1. the Council proposals designed to lay down Commu- nity tax rules clarifying the scope of the exemptions referred to in paragraph 1 of the said Article and detailed rules for their implementation ; Whereas, in accordance with Article 16 (1) (D) of the abovementioned Directive, Member States may take special measures designed to relieve from value added tax supplies of goods still subject to temporary impor- tation arrangements ; Whereas, in accordance with Article 16 (3) of Directive 77/388/EEC, the Commission is required to submit to the Council proposals concerning common arrange- ments for applying value added tax to the transactions referred to in paragraph 1 of the said Article; Whereas, for imports from third countries it is desirable to achieve the greatest possible degree of uniformity between the system for customs duties and that for value added tax, particularly since many temporary importation exemptions stem from multi- lateral international conventions which apply to all duties and taxes payable on or in connection with importation ; Whereas it must be possible in certain circumstances for Member States to refuse or withdraw the benefit of temporary importation exemption for value added tax or to require security in order to prevent avoidance or abuse ; Whereas temporary importation exemption from value added tax should apply only in cases where goods are intended to be used for the purposes which qualify them for exemption and then to be re-exported; whereas it is therefore necessary to provide for the surveillance of the arrangements in order to ensure that value added tax becomes chargeable in cases when goods cease to be eligible for exemption ; Whereas, as an exception to the basic rules on tem- porary importation arrangements, there would be an administrative simplification if certain goods which are imported with a view to sale were to be allowed the benefit of temporary importation exemption from value added tax for a strictly limited period; ' Whereas provision should be made for appropriate periods to allow for adjustment to national legislation in certain fields,