Regulation (EC) N°450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) [OJ L 145 of 04.06.2008].
The Community Customs Code lays down and defines the legislation applicable to the import and export of goods between the European Community and non-member countries. This new code aims to facilitate trade whilst also guaranteeing a high level of border security.
The Modernised Customs Code creates a new electronic customs environment. The new Code integrates the common customs procedures in the Member States while reinforcing convergence between the computerised systems of the 27 customs authorities. It will replace the 1992 Customs Community Code, once the necessary implementing provisions are adopted and made applicable, at the latest by 24 June 2013. In the interim period the existing code applies. [adoption: Co-decision COD/2005/0246]
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Entry into force
|Decision No. 70/2008/EC on a paperless environment for customs and trade|
|OJ L 23/21 της 26.01.2008|