1.1.81 Official Journal of the European Communities No L 4/27 COMMISSION REGULATION (EEC) No 51/81 of 1 January 1981 on the implementation of inward processing relief arrangements and outward processing relief arrangements in trade between Greece and the other Member States of the Community for such time as customs duties are levied in such trade THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to the Act of Accession of Greece (V), and in particular Article 41 (2) thereof, Whereas trade with third countries under inward processing relief arrangements 1s governed by Council Directive 69/73/EEC (%), as last amended by the Act of Accession; Whereas trade with third countries under outward processing relief arrangements is governed by Council Directive 76/119/EEC (*); Whereas, save as otherwise provided in the Act of Accession, the provisions in force with regard to customs legislation for trade with third countries shall apply, under Article 42 (1) of that Act, under the same conditions to trade within the Community, that is to say between Greece and the other Member States, for such time as customs duties are levied in that trade; Whereas it is in consequence necessary to apply to intra-Community trade the provisions laid down in the two Directives referred to above and in the Directives adopted for their implementation; Whereas, nevertheless, the provisions in force for trade with third countries can only be extended to apply to trade between Member States subject to certain amendments to take account of the extent to which the customs union has already been completed in the Community; Whereas it is first necessary to provide that inward processing relief arrangements may be applied to goods traded between Greece and the other Member States even where these goods are in one of the legal situations referred to in Article 9 (2) of the Treaty establishing the European Economic Community; (') OJ No L 291, 19. 11. 1979, p. 17. (*) O] No L 58, 8. 3. 1969, p. 1. (') O] No L 24, 30. 1. 1976, p. 58. Whereas, subject to the transitional measures laid down in the Act of Accession, Member States must give equal treatment to Community goods, regardless of the Member State from which they come; whereas, consequently the provisions governing the grant of inward processing relief arrangements in trade with third countries requiring that this system meets the most favourable conditions for the exportation of processed goods are not justified for trade between Member  States;  whereas, therefore, inward processing relief arrangements carried out in trade between Member States must in all cases be considered as contributing in the Member State of processing towards providing the most favourable conditions for the export of the products resulting from such processing without conflicting with essential interests of Community producers; whereas, moreover, the provisions of Council Regulation (EEC) No 1961/75 of 28 July 1975 on the prohibition of the wuse of inward processing arrangements in respect of skimmed-milk powder (%) as last amended by Regulation (EEC) No 1363/ 80 (°), Commission Regulation (EEC) No 3352/75 of 23 December 1975 prohibiting the use of inward processing arrangements in respect of butter (*), and Article 9 (3) of Council Regulation (EEC) No 2744/75 of 29 October 1975 on the import and export system for products processed from cereals and from rice ('), as last amended by Regulation (EEC) No 2245/78 (*), must not be applied to inward processing relief arrangements carried out in trade between Member States; Whereas the rules laid down for the completion of inward processing relief ‘arrangements must be extended to include the use of T2 GR documents and documents having the same effect so far as the implementation of the arrangements referred to in Article 1 (1) of Commission Regulation (EEC) No 49/81 of 1 January 1981 on methods of administrative cooperation to safeguard during the transitional period the free movement of goods between Greece and the other Member States (°); () OJ No L 200, 31. 7. 1975, p. 6. () O] No L. 140, 5. 6. 1980, p. 15. () O] No L. 330, 24. 12. 1975, p. 28. () O) No L 281, 1. 11. 1975, p. 65. () OJ No 1. 273, 29. 9. 1978, p. 1. (") See page 1 of this Official Journal.