Commission Implementing Regulation (EU) 2016/481
of 1 April 2016
repealing Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code1, and in particular Articles 247 to 249 thereof,
Whereas:
Regulation (EU) No 952/2013 of the European Parliament and of the Council2 lays down the Union Customs Code and applies from 1 May 2016. That Regulation replaces Regulation (EEC) No 2913/92 with effect from 1 May 2016. It also confers powers on the Commission to adopt delegated acts in order to supplement certain non-essential elements of the Union Customs Code and to adopt implementing acts to provide uniform conditions for its implementation.
The Commission has exercised its delegated powers by adopting Delegated Regulation (EU) 2015/24463. The Commission has exercised its implementing powers by adopting Implementing Regulation (EU) 2015/24474. Both those Regulations are also to apply from 1 May 2016.
Commission Regulation (EEC) No 2454/935, which lays down provisions for the implementation of Regulation (EEC) No 2913/92, becomes redundant from the date of application of Delegated Regulation (EU) 2015/2446 and Implementing Regulation (EU) 2015/2447 and should therefore be repealed with effect from that date.
The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION: