Introductory text

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community,

Whereas an Advisory Committee on Customs Matters was set up by Commission Decision 73/351/EEC^f1, as amended by Decision 86/565/EEC^f2, in order to obtain the opinions of professional and consumer circles on problems arising from the operation of the customs union;

Whereas no forum exists to represent professional interests on matters of indirect taxation; whereas provision should be made for the consultation of interested parties on such matters;

Whereas it has become clear in the light of experience that changes are needed in the structure and operation of the existing Advisory Committee to enable it to concentrate more effectively on those aspects of the Community's customs and taxation policy which the Commission and the Committee itself wish to develop in detail;

Whereas an Advisory Committee on Customs and Indirect Taxation should be set up, with a remit reflecting these new concerns;

Whereas the Committee's rules of procedure should reflect past experience,

HAS DECIDED AS FOLLOWS: