Community Customs Code (amend. Regulation (EEC) No 2913/92)

OBJECTIVE: the proposal aims to amend Regulation 2913/92/EEC establishing a Community Customs Code. It comes about two and a half years after the publication of this Regulation and is based on the experience gained from applying it in practice since 1 January 1994 (1 January 1993 for the procedure concerning the export of goods). SUBSTANCE: in addition to the transposal of certain results of the Uruguay Round into Community customs legislation (binding information on origin), the proposal contains measures adapting to new political requirements, reductions in formalities and amendments to make customs instruments more effective. It aims to further adapt certain rules governing the collection of duties to the objective of customs protection and to fill certain gaps that have since been discovered in the text that was initially adopted. �