12. 2. 86 Official Journal of the European Communities No L 36/5 COMMISSION REGULATION (EEC) No 296/86 of 10 February 1986 on the implementation of the arrangements for inward processing, outward processing and processing under customs control in trade between Member States of the Community as constituted on 31 December 1985 and Spain or Portugal and also in trade between the two new Member States 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 Spain and Portugal and in particular Article 50 (3) and 210 (3) thereof, and Article 8 (3) of Protoco! No 3, ‘ Whereas trade with third countries under inward proces- sing relief arrangements is governed by 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 the Act of Accession; . Whereas trade with third countries under outward proces- sing relief arrangements is governed by Council Directive 76/119/EEC of 18 December 1975 on the harmonization of provisions laid down by law, regulation or administra- tive action in respect of outward processing (%) ; Whereas trade with third countries under the arrange- ments for processing under customs control is governed by 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 (%), as amended by Regulation (EEC) No 2110/85(%); Whereas, save as otherwise provided in the Act of Acces- sion and Protocol No 3, the provisions of customs legisla- tion relating to trade with third countries shall apply, pursuant to Articles 51 (1) and 211 (1) of that Act and Article 9 (1) of the said Protocol, under the same condi- tions to trade within the Community, for such time as customs duties are levied in that trade; Whereas it is in consequence necessary to apply to trade between the Community as composed on 31 December 1985 and the new Member States as well as to trade () OJ No L 58, 8. 3. 1969, p. 1. () OJ No L 24, 30. 1. 1976, p. 58. () O No L 272, 5. 10. 1983, p. 1. () OJ No L 198, 25. 7. 1985, p. 3. between the two last mentioned States, the rules laid down in the two Directives referred to above and in the directives and regulations adopted for their implementa- tion ; Whereas, nevertheless, the provisions in force for trade with third countreis can only be extended to apply to trade between Member States subject to certain amend- ments to take account of the extent to which the customs union has already been established in the Community ; Whereas it is first necessary to provide that the arrange- ments for inward processing relief and processing under customs control may be applied to goods traded within the enlarged Community, even where such goods are in one of the legal situations referred to in Article 9 (2) of the Treaty : whereas these goods are defined in Regulation (EEC) No 2763/83 as Community goods ; Whereas subject to the transitional mesures 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 the provisions making use of the inward processing relief arrangements in trade with third countries subject to the requirement that the arrangements about the best conditions for export of processed goods are consequently not justified for trade between Member States ; whereas use of inward proces- sing relief arrangements in trade between Member States must therefore always be deemed to contribute in the Member State of processing towards providing the most favourable conditions for export of the products resulting from such processing without conflicting with essential interests of Community producers; whereas, moreover, Council Regulation (EEC) No 866/84 of 31 March 1984 laying down special measures concerning the exclusion of milk products from inward processing arrangements and flfom certain usual forms of handling () must not be applied to inward processing relief arrangements carried out in trade between Member States; () OJ No L 90, 1. 4. 1984, p. 27. -~ RN