Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
Modified by
  • Commission Regulation (EC) No 3665/93of 21 December 1993amending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community customs code, 31993R3665, December 31, 1993
  • Commission Regulation (EC) No 655/94of 24 March 1994amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of the Community Customs Code in respect of the single administrative document and the codes to be used, 31994R0655, March 25, 1994
  • Council Regulation (EC) No 1500/94of 21 June 1994amending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31994R1500, June 30, 1994
  • Actconcerning the conditions of accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustments to the Treaties on which the European Union is founded(94/C 241/08)Decision of the Council of the European Unionof 1 January 1995adjusting the instruments concerning the accession of new Member States to the European Union(95/1/EC, Euratom, ECSC), 11994N31995D0001, August 29, 1994
  • Decision of the Council of the European Unionof 1 January 1995adjusting the instruments concerning the accession of new Member States to the European Union(95/1/EC, Euratom, ECSC), 31995D0001, January 1, 1995
  • Commission Regulation (EC) No 2193/94of 8 September 1994amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31994R2193, September 9, 1994
  • Commission Regulation (EC) No 3254/94of 19 December 1994amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community customs code, 31994R3254, December 31, 1994
  • Commission Regulation (EC) No 1762/95of 19 July 1995amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31995R1762, July 21, 1995
  • Commission Regulation (EC) No 482/96of 19 March 1996amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31996R0482, March 20, 1996
  • Commission Regulation (EC) No 1676/96of 30 July 1996amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31996R1676, August 28, 1996
  • Council Regulation (EC) No 2153/96of 25 October 1996amending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31996R2153, November 12, 1996
  • Commission Regulation (EC) No 12/97of 18 December 1996amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31997R0012, January 13, 1997
  • Commission Regulation (EC) No 89/97of 20 January 1997amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31997R0089, January 21, 1997
  • Council Regulation (EC) No 1103/97of 17 June 1997on certain provisions relating to the introduction of the euro, 31997R1103, June 19, 1997
  • Commission Regulation (EC) No 1427/97of 23 July 1997amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31997R1427, July 24, 1997
  • Commission Regulation (EC) No 75/98of 12 January 1998amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31998R0075, January 13, 1998
  • Commission Regulation (EC) No 1677/98of 29 July 1998amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance), 31998R1677, July 30, 1998
  • Commission Regulation (EC) No 46/1999of 8 January 1999amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31999R0046, January 15, 1999
  • Commission Regulation (EC) No 502/1999of 12 February 1999amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs CodeCorrigendum to Commission Regulation (EC) No 502/1999 of 12 February 1999 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Official Journal of the European Communities L 65 of 12 March 1999), 31999R050231999R0502R(01), March 12, 1999
  • Commission Regulation (EC) No 1662/1999of 28 July 1999amended Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance), 31999R1662, July 29, 1999
  • Commission Regulation (EC) No 1602/2000of 24 July 2000amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance)Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Official Journal of the European Communities L 188 of 26 July 2000), 32000R160232000R1602R(07), July 26, 2000
  • Commission Regulation (EC) No 2787/2000of 15 December 2000amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance)Corrigendum to Commission Regulation (EC) No 2787/2000 of 15 December 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Official Journal of the European Communities L 330 of 27 December 2000), 32000R278732000R2787R(03), December 27, 2000
  • Commission Regulation (EC) No 993/2001of 4 May 2001amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance)Corrigendum to Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Official Journal of the European Communities L 141 of 28 May 2001)Corrigendum to Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance)(Official Journal of the European Communities L 141 of 28 May 2001)Corrigendum to Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Official Journal of the European Communities L 141 of 28 May 2001), 32001R099332001R0993R(01)32001R0993R(05)32001R0993R(07), May 28, 2001
  • Commission Regulation (EC) No 444/2002of 11 March 2002amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and Regulations (EC) No 2787/2000 and (EC) No 993/2001(Text with EEA relevance), 32002R0444, March 12, 2002
  • Commission Regulation (EC) No 881/2003of 21 May 2003amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance), 32003R0881, May 29, 2003
  • Commission Regulation (EC) No 1335/2003of 25 July 2003amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance), 32003R1335, July 26, 2003
  • Actconcerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded, 12003T, September 23, 2003
  • Commission Regulation (EC) No 2286/2003of 18 December 2003amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance)Corrigendum to Commission Regulation (EC) No 2286/2003 of 18 December 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Official Journal of the European Union L 343 of 31 December 2003), 32003R228632003R2286R(03), December 31, 2003
  • Council Regulation (EC) No 837/2005of 23 May 2005amending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs CodeCorrigenda to Council Regulation (EC) No 837/2005 of 23 May 2005 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(Official Journal of the European Union L 139 of 2 June 2005), 32005R083732005R0837R(01), June 2, 2005
  • Commission Regulation (EC) No 883/2005of 10 June 2005amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance), 32005R0883, June 11, 2005
  • Commission Regulation (EC) No 215/2006of 8 February 2006amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and amending Regulation (EC) No 2286/2003(Text with EEA relevance), 32006R0215, February 9, 2006
  • Commission Regulation (EC) No 402/2006of 8 March 2006amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance), 32006R0402, March 9, 2006
  • Commission Regulation (EC) No 1875/2006of 18 December 2006amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance)Corrigendum to Commission Regulation (EC) No 1875/2006 of 18 December 2006 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Official Journal of the European Union L 360 of 19 December 2006), 32006R187532006R1875R(03), December 19, 2006
  • Commission Regulation (EC) No 1792/2006of 23 October 2006adapting certain regulations and decisions in the fields of free movement of goods, freedom of movement of persons, competition policy, agriculture (veterinary and phytosanitary legislation), fisheries, transport policy, taxation, statistics, social policy and employment, environment, customs union, and external relations by reason of the accession of Bulgaria and Romania, 32006R1792, December 20, 2006
  • Commission Regulation (EC) No 214/2007of 28 February 2007amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32007R0214, March 1, 2007
  • Commission Regulation (EC) No 1192/2008of 17 November 2008amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32008R1192, December 6, 2008
  • Commission Regulation (EC) No 312/2009of 16 April 2009amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32009R0312, April 17, 2009
  • Commission Regulation (EC) No 414/2009of 30 April 2009amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance), 32009R0414, May 21, 2009
  • Commission Regulation (EU) No 169/2010of 1 March 2010amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32010R0169, March 2, 2010
  • Commission Regulation (EU) No 177/2010of 2 March 2010amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs CodeCorrigendum to Commission Regulation (EU) No 177/2010 of 2 March 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Official Journal of the European Union L 52 of 3 March 2010), 32010R017732010R0177R(01), March 3, 2010
  • Commission Regulation (EU) No 197/2010of 9 March 2010amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32010R0197, March 10, 2010
  • Commission Regulation (EU) No 430/2010of 20 May 2010amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32010R0430, May 21, 2010
  • Commission Regulation (EU) No 1063/2010of 18 November 2010amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs CodeCorrigendum to Commission Regulation (EU) No 1063/2010 of 18 November 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Official Journal of the European Union L 307 of 23 November 2010), 32010R106332010R1063R(02), November 23, 2010
  • Commission Implementing Regulation (EU) No 756/2012of 20 August 2012amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance), 32012R0756, August 21, 2012
  • Commission Implementing Regulation (EU) No 1101/2012of 26 November 2012amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance), 32012R1101, November 27, 2012
  • Commission Implementing Regulation (EU) No 1159/2012of 7 December 2012amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32012R1159, December 8, 2012
  • Commission Implementing Regulation (EU) No 1180/2012of 10 December 2012amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32012R1180, December 11, 2012
  • Commission Implementing Regulation (EU) No 58/2013of 23 January 2013amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance), 32013R0058, January 24, 2013
  • Commission Regulation (EU) No 519/2013of 21 February 2013adapting certain regulations and decisions in the fields of free movement of goods, freedom of movement for persons, right of establishment and freedom to provide services, company law, competition policy, agriculture, food safety, veterinary and phytosanitary policy, fisheries, transport policy, energy, taxation, statistics, social policy and employment, environment, customs union, external relations, and foreign, security and defence policy, by reason of the accession of Croatia, 32013R0519, June 10, 2013
  • Commission Implementing Regulation (EU) No 530/2013of 10 June 2013amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32013R0530, June 11, 2013
  • Commission Implementing Regulation (EU) No 1063/2013of 30 October 2013amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code as regards the use of the equivalence system in the sugar sector, 32013R1063, October 31, 2013
  • Commission Implementing Regulation (EU) No 1076/2013of 31 October 2013amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code as regards the temporary import, export and re-import of portable music instruments, 32013R1076, November 1, 2013
  • Commission Implementing Regulation (EU) No 1099/2013of 5 November 2013amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (enhancement of regular shipping services), 32013R1099, November 6, 2013
  • Commission Implementing Regulation (EU) No 1357/2013of 17 December 2013amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32013R1357, December 18, 2013
  • Commission Implementing Regulation (EU) No 174/2014of 25 February 2014on amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code as regards the identification of persons in the context of AEO Mutual Recognition Agreements(Text with EEA relevance), 32014R0174, February 26, 2014
  • Commission Implementing Regulation (EU) No 889/2014of 14 August 2014amending Regulation (EEC) No 2454/93, as regards recognition of the common security requirements under the regulated agent and known consignor programme and the Authorised Economic Operator programme(Text with EEA relevance), 32014R0889, August 15, 2014
  • Commission Implementing Regulation (EU) No 1223/2014of 14 November 2014amending Regulation (EEC) No 2454/93 as regards the simplified discharge of the inward processing procedure(Text with EEA relevance), 32014R1223, November 15, 2014
  • Commission Implementing Regulation (EU) No 1272/2014of 28 November 2014amending Regulation (EEC) No 2454/93 as regards the marking of containers for the purpose of their temporary importation(Text with EEA relevance), 32014R1272, November 29, 2014
Corrected by
  • Corrigendum to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31993R2454R(01), October 19, 1994
  • Corrigendum to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31993R2454R(02), July 19, 1996
  • Corrigendum to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31993R2454R(03), June 13, 1997
  • Corrigendum to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31993R2454R(04), April 29, 1999
  • Corrigendum to Commission Regulation (EC) No 502/1999 of 12 February 1999 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31999R0502R(01), October 21, 1999
  • Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32000R1602R(07), June 20, 2001
  • Corrigendum to Commission Regulation (EC) No 2787/2000 of 15 December 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32000R2787R(03), January 23, 2002
  • Corrigendum to Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32001R0993R(01), June 28, 2001
  • Corrigendum to Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32001R0993R(05), September 26, 2001
  • Corrigendum to Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32001R0993R(07), September 1, 2004
  • Corrigendum to Commission Regulation (EC) No 2286/2003 of 18 December 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32003R2286R(03), December 7, 2004
  • Corrigenda to Council Regulation (EC) No 837/2005 of 23 May 2005 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, 32005R0837R(01), October 18, 2005
  • Corrigendum to Commission Regulation (EC) No 1875/2006 of 18 December 2006 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32006R1875R(03), December 13, 2007
  • Corrigendum to Commission Regulation (EU) No 177/2010 of 2 March 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32010R0177R(01), February 25, 2011
  • Corrigendum to Commission Regulation (EU) No 1063/2010 of 18 November 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32010R1063R(02), November 10, 2011
Commission Regulation (EEC) No 2454/93of 2 July 1993laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code THE COMMISSION OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Economic Community,Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs CodeOJ No L 302, 19.10.1992, p. 1., hereinafter referred to as the "Code", and in particular Article 249 thereof,Whereas the Code assembled all existing customs legislation in a single legal instrument; whereas at the same time the Code made certain modifications to this legislation to make it more coherent, to simplify it and to plug certain loopholes; whereas it therefore constitutes complete Community legislation in this area;Whereas the same reasons which led to the adoption of the Code apply equally to the customs implementing legislation; whereas it is therefore desirable to bring together in a single regulation those customs implementing provisions wich are currently scattered over a large number of Community regulations and directives;Whereas the implementing code for the Community Customs Code hereby established should set out existing customs implementing rules; whereas it is nevertheless necessary, in the light of experience:to make some amendments in order to adapt the said rules to the provisions of the Code,to extend the scope of certain provisions which currently apply only to specific customs procedures in order to take account of the Code's comprehensive application,to formulate certain rules more precisely in order to achieve greater legal security in their application;Whereas the changes made relate mainly to the provisions concerning customs debt;Whereas it is appropriate to limit the application of Article 791 (2) until 1 January 1995 and to review the subject matter in the light of experience gained before that time;Whereas the measures provided for by this Regulation are in accordance with the opinion of the Customs Code Committee,HAS ADOPTED THIS REGULATION:
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