No L 121/52 Official Journal of the European Communities 8.5.76 (Acts whose publication is not obligatory) COMMISSION COMMISSION DIRECTIVE of 4 May 1976 relating to the triangular system of the outward processing procedure (76/447/EEC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Directive 76/119/EEC of 18 December 1975 on the harmonization of provisions laid down by law, regulation or administrative action in respect of outward processing ('), and in particular Article 14 thereof, Whereas Article 7 thereof provides for the possibility of re-importing compensating products which result from a processing operation, into a Member State other than that from which the goods were tempor- arily exported ; Whereas the competent authorities of the Member State of re-importation must be able to have at their disposal all the elements necessary to identify the exported goods in the compensating products; whereas they must also have all the information neces- sary to determine the basis of taxation relating to the goods temporarily exported, for the purpose of granting total or partial relief from the import duties applicable to the compensating products ; whereas in the absence of such elements and information the rules relating to the triangular system of the outward processing procedure will not be uniformly applied; Whereas to meet these needs it is necessary to set up a reciprocal information procedure between the competent authorities of the different Member States ; whereas a single Community form should therefore be introduced to provide all necessary information, in (') OJ No L 24, 30. 1. 1976, p. 38. particular that relating to the tariff classification, the value and the quantity of the goods; Whereas the measures provided for in this Directive are in accordance with the opinion of the Committee on Customs Processing Arrangements, HAS ADOPTED THIS DIRECTIVE : Article 1 The purpose of this Directive is the adoption of certain measures of application relating to Articles 4 (2) and 7 of Council Directive 76/119/EEC of 18 December 1975 on the harmonization of provisions laid down by law, regulation or administrative action in respect of outward processing, hereinafter called ‘the basic Directive’. Article 2 1. The authorization to export goods temporarily outside the customs territory of the Community, with a view to their being re-imported in the form of compensating products into a Member State other than the one from which the temporary exportation took place, shall be granted, under the terms of this Directive, by the competent authorities of the Member State of export. 2. For the purposes of this Directive, the move- ment of goods referred to in paragraph 1 shall be called ‘the triangular system’.