20. 7. 85 Official Journal of the European Communities No L 188/1 (Acts whose publication is obligatory) COUNCIL REGULATION (EEC) No 1999/85 of 16 July 1985 on inward processing relief arrangements THE COUNCIL OF THE EUROPEAN COMMUNITIES, | Having regard to the Treaty establishing the European Economic Community, and in particular Articles 28, 43, 113 and 235 thereof, Having regard to the proposal from the Commission, Whereas, under the international division of labour, many Community undertakings use goods from non- member countries to manufacture products for export ; Whereas, in order to put these undertakings on an equal footing as regards supplies with the undertakings of non-member countries which manufacture the same goods in order thereby to promote exports from Community undertakings, it is essential that they be given the possibility of acquiring raw materials under the same conditions as the undertakings of non- member countries ; Whereas export manufactured products should not bear import duties where certain economic conditions are fulfilled, so as not to harm the essential interests of Community manufactures ; whereas this result can be .achieved either by not levying such duties when the non-Community goods are placed under inward processing relief arrangements, or by levying them on the goods in question and refunding or remitting such duties when the manufactured products are exported ; Whereas, in order to achieve the objective sought while avoiding abuse of this system, a set of rules must be laid down which constitute the inward- processing relief arrangements; Whereas undertakings should be allowed to complete these arrangements by means other than export, including release for free circulation where the circumstances so warrant ; Whereas inward processing relief arrangements are governed at Community level by Council Directive 69/73/EEC of 4 March 1969 on the harmonization of provisions laid down by law, regulation or administra- tive action in respect of inward processing arrange- ments ('), as last amended by Directive 84/444/ EEC (%); Whereas the importance of these arrangements in the customs union requires their more uniform applica- tion in the Community; whereas provision should, therefore, be made for, on the one hand, measures which are directly applicable in the Member States and, on the other hand, a Community procedure enabling the detailed arrangements for implementa- tion to be adopted, the whole offering greater legal certainty for the individual; Whereas the principles of the said Directive should be retained in this Regulation. Whereas Directive 69/73/EEC concerns the non- levying of import duties only; whereas, however, it would appear desirable to allow the arrangements to be used likewise where the products manufactured during the processing operations are liable to export duties and to allow the procedures laid down in the Directive to be used where the imported goods are subject to commercial policy measures in cases of release for free circulation ; Whereas it is necessary to establish a Committee to organize close and effective collaboration in this field between Member States and the Commission, HAS ADOPTED THIS REGULATION : TITLE 1 General principles Article 1 1.  This Regulation lays down the rules governing inward processing relief arrangements. (") OJ No L 58, 8. 3. 1969, p. 1. (3 OJ No L 245, 14. 9. 1984, p. 28.