{
  "url": "https://openlegislation.uk/eu-regulation-1996-2153/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-1996-2153/introduction.json",
  "legislation": "eur/1996/2153",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1996-2153",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Regulation (EC) No 2153/96\nof 25 October 1996\namending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code\nTHE COUNCIL OF THE EUROPEAN UNION,\nHaving regard to the Treaty establishing the European Community,\nHaving regard to Council Regulation (EEC) No 2913/92 of 12 October 1992, establishing the Community Customs Code, and in particular Article 249 thereof,\nHaving regard to the proposal from the Commission,\nWhereas, 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.\nWhereas Commission Regulation (EEC) No 2454/93 should be amended,\nHAS ADOPTED THIS REGULATION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No L 302, 19. 10. 1992, p. 1. Regulation as amended by the 1994 Act of Accession."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1996/2153/introduction",
    "retrieved_at": "2026-11-01T14:59:01.860091+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}