Commission Regulation (EEC) No 2454/93
of 2 July 1993
laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code(1), hereinafter referred to as the ‘Code’, and in particular Article 249 thereof,
Whereas the Code assembled all existing customs legislation in a single legal instrument; whereas at the same time the Code made certain modifications to this legislation to make it more coherent, to simplify it and to plug certain loopholes; whereas it therefore constitutes complete Community legislation in this area;
Whereas the same reasons which led to the adoption of the Code apply equally to the customs implementing legislation; whereas it is therefore desirable to bring together in a single regulation those customs implementing provisions wich (SIC! which) are currently scattered over a large number of Community regulations and directives;
Whereas the implementing code for the Community Customs Code hereby established should set out existing customs implementing rules; whereas it is nevertheless necessary, in the light of experience:
to make some amendments in order to adapt the said rules to the provisions of the Code,
to extend the scope of certain provisions which currently apply only to specific customs procedures in order to take account of the Code's comprehensive application,
to formulate certain rules more precisely in order to achieve greater legal security in their application;
Whereas the changes made relate mainly to the provisions concerning customs debt;
Whereas it is appropriate to limit the application of Article 791 (2) until 1 January 1995 and to review the subject matter in the light of experience gained before that time;
Whereas the measures provided for by this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION: