27.12.2000 Official Journal of the European Communities L 330/1 | (Acts whose publication is obligatory) COMMISSION REGULATION (EC) No 2787/2000 of 15 December 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance) 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), as last amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council(?), (hereinafter referred to as ‘the Code’), and in particular Article 249 thereof, Whereas: 1 0 ) ) v C) ©) Member States may wish to engage in simplification test programmes to evaluate initiatives taken in particular at international level, to harmonise and simplify customs procedures. Without prejudice to the application of Council Regulation (EC) No 1172/95 of 22 May 1995 on the statistics relating to the trading of goods by the Community and its Member States with non-member countries (), as last amended by Regulation (EC) No 374/98 (%), this type of initiative may require derogations from the application of Commission Regulation (EEC) No 2454/93 (%), as last amended by Regulation (EC) No 1602/2000 (%), for the period necessary to carry out such test programmes. Experience has shown that some of the provisions on authorising the operation of regular shipping services should be adjusted. Simpler and clearer Community transit rules would benefit business and customs services alike. OJ L 302, 19.10.1992, p. 1. OJ L 311, 12.12.2000, p. 17. OJ L 118, 25.5.1995, p. 10. OJ L 48, 19.2.1998, p. 6. OJ L 253, 11.10.1993, p. 1. OJ L 188, 26.7.2000, p. 1. ) The problems encountered in recent years in connection with the transit procedures have caused significant losses for the budgets of the Member States and the Community and have represented a constant threat to European business and traders. These procedures should therefore be modernised to make them more business-oriented while still ensuring effective protection of the public interests of the Member States and the Community. The circumstances in which use of the Community transit procedure is mandatory should be defined more clearly. A clear distinction should also be made between a standard procedure applicable to all traders and simplifications applicable only to traders complying with certain conditions. This calls for a balanced approach which takes risk into account and benefits reliable traders by specifically authorising them to use simplifications while maintaining the principle of free access to the basic transit procedure. To ensure uniform application of Article 94(4) of the Code, rules and conditions should be laid down for reducing the amount of a comprehensive guarantee and waiving guarantees. The rules and conditions should take into account both an operator's reliability and the risks attaching to the goods. The circumstances in which use of a lower comprehensive guarantee or a comprehensive guarantee may be prohibited for goods involving greater risks should also be set out.