Introductory text

THE COUNCIL OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community and in particular Article 113 thereof,

Having regard to the proposal from the Commission,

Whereas Regulation (EEC) No 2658/87^f1 establishes a goods nomenclature called the ‘combined nomenclature’;

Whereas the Commission established an integrated tariff of the European Communities, called the ‘Taric’, based on the combined nomenclature;

Whereas, under Articles 3 and 5 of the abovementioned Regulation, Member States may insert national statistical subdivisions between the codes used for combined nomenclature subheadings and the codes used to identify the Taric subdivisions applied at Community level;

Whereas the differences caused by these arrangements between the external trade nomenclatures and the goods codes of Member States creates difficulties with regard to the computerization, at Community level, of customs procedures and the use of the single administrative document; whereas, as a result, the possibility of inserting national statistical subdivisions after the combined nomenclature should be discontinued;

Whereas, as Community law stands at present, it is, on the other hand, appropriate that the possibility, provided for by Article 5 (3) of the abovementioned Regulation, of using national subdivisions be maintained, in order to allow Member States who so wish to provide codes for national requirements;

Whereas account should also be taken of the expiry of the provisions laid down in Article 5 (4) of the abovementioned Regulation as well as of the entry into force of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code^f2,

HAS ADOPTED THIS REGULATION: