COUNCIL DECISION of 7 June 1988 accepting, on behalf of the Community, Annex B.2 to the International Convention on the Simplification and Harmonization of Customs Procedures (88/355/EEC)

THE COUNCIL OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community, and in particular Articles 28, 43 and 235 thereof,

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Parliament (1),

Whereas, by Decision 75/199/EEC (2), the Community concluded the International Convention on the Simplification and Harmonization of Customs Procedures;

Whereas the acceptance of the Annexes to the International Convention on the Simplification and Harmonization of Customs Procedures effectively contributes to facilitation and development of international trade;

Whereas Annex B.2, concerning relief from import duties and taxes in respect of goods declared for home use, may be accepted by the Community;

Whereas acceptance should, however, be accompanied by certain reservations to take account of the specific requirements of the customs union and the stage currently reached in the harmonization of customs legislation,

HAS DECIDED AS FOLLOWS:

Article 1 Annex B.2 to the International Convention on the Simplification and Harmonization of Customs Procedures, concerning relief from import duties and taxes in respect of goods declared for home use, is hereby accepted on behalf of the Community, subject to a reservation of a general nature and reservations with regard to Standards 3, 21, 28 and 34 and recommended practices 10, 16, 18, 19, 20, 23, 27, 29, 32, 33 and 35.

The text of Annex B.2, together with the reservations, is attached to this Decision.

Article 2 The President of the Council shall designate the person empowered to notify the Secretary-General of the Customs Cooperation Council of the acceptance, by the Community, of the Annex referred to in Article 1, subject to the reservations referred to in the said Article.

Done at Luxembourg, 7 June 1988.

For the Council The President M. BANGEMANN (1) OJ No C 167, 27. 8. 1968. (2) OJ No L 100, 21. 4. 1975, p. 1.