Regulation 1993/2454 - Provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the EC Customs Code

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Current status

This regulation was in effect from October 14, 1993 until April 30, 2016.


Key information

official title

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
Legal instrument Regulation
Number legal act Regulation 1993/2454
CELEX number i 31993R2454


Key dates

Document 02-07-1993
Publication in Official Journal 11-10-1993; Special edition in Slovenian: Chapter 02 Volume 006,Special edition in Estonian: Chapter 02 Volume 006,Special edition in Lithuanian: Chapter 02 Volume 006,OJ L 253, 11.10.1993,Special edition in Czech: Chapter 02 Volume 006,Special edition in Maltese: Chapter 02 Volume 006,Special edition in Polish: Chapter 02 Volume 006,Special edition in Romanian: Chapter 02 Volume 007,Special edition in Hungarian: Chapter 02 Volume 006,Special edition in Finnish: Chapter 02 Volume 010,Special edition in Slovak: Chapter 02 Volume 006,Special edition in Croatian: Chapter 02 Volume 001,Special edition in Swedish: Chapter 02 Volume 010,Special edition in Latvian: Chapter 02 Volume 006,Special edition in Bulgarian: Chapter 02 Volume 007
Effect 14-10-1993; Entry into force Date pub. + 3 See Art 915
01-01-1994; Application See Art 915
End of validity 30-04-2016; Repealed by 32016R0481


Legislative text



Official Journal of the European Communities

L 253/1



of 2 July 1993

laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code


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 Code (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,








Article 1

For the purposes of this Regulation:



Code means:

Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing a Community Customs Code;



ATA carnet means:

the international customs document for temporary importation established by virtue of the ATA Convention;



Committee means:

the Customs Code Committee established in Article 247 of the Code;



Customs Cooperation Council means:

the organization set up by the Convention establishing a Customs Cooperation Council, done at Brussels on 15 December 1950;



Particulars required for identification of the goods means:

on the one hand, the particulars used to identify the goods commercially allowing the customs authorities to determine the tariff classification and, on the other hand, the quantity of the goods;



Goods of a non-commercial nature means:

goods whose entry for the customs procedure in question is on an occasional basis and whose nature and quantity indicate that they are intended for the private, personal or family use of the consignees or persons carrying them, or which are clearly intended as gifts;



Commercial policy measures means:

non-tariff measures established, as part of the common commercial policy, in the form of Community provisions governing the import and export of goods, such as surveillance or safeguard measures, quantitative restrictions or limits and import or export...


This text has been adopted from EUR-Lex.



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