In this task, you are provided with an article of the legal acts. Your task is to classify it into three categories (Regulation, Decision and Directive) based on its content: 1) Regulation is a binding legislative act that must be applied in its entirety on a set date across all the member states (European Union countries). 2) Decision is binding on those to whom it is addressed (e.g. an European Union country or an individual company) and is directly applicable. 3) Directive is a legislative act that sets out a goal that all must achieve. However, it is up to the individual countries to devise their own laws on how to reach these goals.

The customs treatment applicable to goods in the unaltered state which are re-imported in accordance with an authorization granted by the competent authorities pursuant to Article 8 of Directive 76/119/EEC shall be determined on the same basis as for returned goods in accordance with the provisions of Regulation (EEC) No 754/76 and its implementing Regulations. 1. Member States shall bring into force the measures necessary to comply with this Directive not later than 1 March 1978 and shall forthwith inform the Commission thereof.2. The Commission shall forward this information to the other Member States. This Directive is addressed to the Member States.
Directive