Commission Regulation (EC) No 2697/95 of 21 November 1995 laying down rates of compensatory interest applicable during the first half of 1996 to customs debts incurred in relation to compensating products or goods in the unaltered state (inward processing relief arrangements and temporary importation)

COMMISSION REGULATION (EC) No 2697/95 of 21 November 1995  laying down rates of compensatory interest applicable during the first half of 1996 to customs  debts incurred in relation to compensating products or goods in the unaltered state (inward  processing relief arrangements and temporary importation)
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),
Having regard 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   (2), as last amended by Regulation (EC) No 1762/95  (3), and in particular Article 589 (4) (a) and  Article 709 thereof,
Whereas Article 589 (4) (a) of Regulation (EEC) No 2454/93 provides that the Commission shall set  rates of compensatory interest applicable to customs debts incurred in relation to compensating  products or goods in the unaltered state, in order to make up for the unjustified financial  advantage arising from the postponement of the date on which the customs debt is incurred in the  case of non-exportation out of the customs territory of the Community; whereas the rates of  compensatory interest for the first half of 1996 must be established in accordance with the rules  laid down in that Regulation,