|REGULATION (EC) No 450/2008 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code)||344.88 KB|
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Articles 26, 95, 133 and 135 thereof,
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Economic and Social Committee (1),
Acting in accordance with the procedure laid down in Article 251 of the Treaty (2),
(1) The Community is based upon a customs union. It is advisable, in the interests both of economic operators and of the customs authorities in the Community, to assemble current customs legislation in a Community Customs Code
(hereinafter referred to as the Code). Based on the concept of an internal market, the Code should contain the general
rules and procedures which ensure the implementation of the tariff and other common policy measures introduced at
Community level in connection with trade in goods between the Community and countries or territories outside
the customs territory of the Community, taking into account the requirements of those common policies. Customs
legislation should be better aligned on the provisions relating to the collection of import charges without change
to the scope of the tax provisions in force.
(2) In accordance with the Communication from the Commission concerning the protection of the Community’s financial
interests and the Action Plan for 2004-2005, it is appropriate to adapt the legal framework for the protection of the financial interests of the Community.
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