Introductory text

United Kingdom

Council Regulation (EC) No 2153/96

of 25 October 1996

amending 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 COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992, establishing the Community Customs Code^f1, and in particular Article 249 thereof,

Having regard to the proposal from the Commission,

Whereas, on the basis of Article 361, the level of the comprehensive guarantee in external Community transit fixed at least at 30 % of the duties and other charges payable does not in all cases ensure the recovery of own resources in the case of fraud; whereas consequently it is advisable to increase this level, as a general rule, to 100 % except in specified cases.

Whereas Commission Regulation (EEC) No 2454/93^f2 should be amended,

HAS ADOPTED THIS REGULATION:

Annotations

Footnotes

f1: OJ No L 302, 19. 10. 1992, p. 1. Regulation as amended by the 1994 Act of Accession.
f2: OJ No L 253, 11. 10. 1993, p. 1. Regulation as last amended by Commission Regulation (EC) No 1676/96 (OJ No L 218, 28. 8. 1996, p. 1).