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            COMMISSION REGULATION (EC) No 215/2006

of 8 February 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 and amending Regulation (EC) No 2286/2003

(Text with EEA relevance)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

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 (1), and in particular Article 247 thereof,

Whereas:

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EEC) No 2454/93 is amended as follows:

Article 2

Article 3(4) of Regulation (EC) No 2286/2003 is replaced by the following:

‘4.   Article 1(3) to (9), (17) and (18) shall apply from 1 January 2006. However, Member States may implement these provisions before that date.

In addition, Member States having difficulty adapting their customs clearance computer systems may defer the adaptation of these systems until 1 January 2007. In such cases, Member States shall notify the Commission of the method by which and the date on which they implement Article 1(3) to (9), (17) and (18). The Commission shall publish that information.’

Article 3

1.   This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.

2.   Article 1(1) to (4) shall apply from 19 May 2006.

3.   Article 1(5) and Article 2 shall apply from 1 January 2006.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 8 February 2006.

For the Commission

László KOVÁCS            

Member of the Commission

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(1)OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regulation (EC) No 648/2005 of the European Parliament and of the Council (OJ L 117, 4.5.2005, p. 13).

(2)OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regulation (EC) No 883/2005 (OJ L 148, 11.6.2005, p. 5).

(3)OJ L 229, 9.9.2000, p. 14. Regulation as last amended by Regulation (EC) No 1949/2005 (OJ L 312, 29.11.2005, p. 10).

(4)OJ L 343, 31.12.2003, p. 1.

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ANNEX I

                     ‘ANNEX 26

LIST OF GOODS REFERRED TO IN ARTICLE 152(1)(a)a

Simplified procedure for the valuation of certain perishable goods imported on consignment in accordance with Article 30(2)(c) of the Code (1)

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(1)  Notwithstanding the rules for the interpretation of the combined nomenclature, the wording for the description of the goods is to be considered as having no more than an indicative value, the list of goods being established, within the context of this Annex, by the coverage of the CN and TARIC codes as they exist at the time of adoption of this Regulation. Where ex codes are indicated, the codes and corresponding description shall be read together.

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ANNEX II

In Annex 38 to Regulation (EEC) No 2454/93, the note to box 24 is replaced by the following:

                     ‘Box 24: Nature of the transaction

The Member States which require this item of information must use the single digit codes listed in column A of the table provided for under Article 13(2) of Commission Regulation (EC) No 1917/2000 (*1) (excluding, where appropriate, code 9), this digit being entered in the left-hand side of the box. They may also provide for a second digit from the list in column B of that table to be entered in the right-hand side of the box.

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(*1)OJ L 229, 9.9.2000, p. 14.’         ’

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