Community Customs Code

PURPOSE: to amend Council Regulation 2913/92/EEC establishing the Community Customs Code, notably in the light of internal market requirements. CONTENT: As required by Regulation 2913/92/EEC, the Commission presents a report containing a review of the experience gained in applying the Code during the past four years. It concludes that the Code has brought about much mire transparency than there was before it was established. It has been taken as a model by many third countries in Europe, and even beyond. Its role is to underpin several Community policies and provide a common framework for the operations of the national customs administrations. In the context of increasing fraud, the Commission considers that care must be taken to ensure that the amended Customs Code does its job. The Commission's report is accompanied by a proposal for amendment of Regulation 2913/92/EEC which aims to achieve yet more simplification of the rules, make the Basic Regulation more flexible, improve the recovery procedure and bring the provisions on customs representation into line with the principle of a single market.�