21. 1. 97 Official Journal of the European Communities No L 17/1 (Acts whose publication is obligatory) REGULATION (EC) No 82/97 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 19 December 1996 amending Regulation (EEC) No 2913/92 establishing a Community Customs THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Articles 28, 100a and 113 thereof, Having regard to the proposal from the Commission ('), Having regard to the opinion of the Economic and Social Committee (), Acting in accordance with the procedure laid down in Article 189b of the Treaty (%), (1) Whereas Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (*) stipulates that the customs territory of the Community does not include the Aland islands, unless a declaration is made in accordance with Article 227 (5) of the Treaty; whereas this Regu- lation should be amended since such a declaration has been made and the islands in question form an integral part of the Republic of Finland; (2) Whereas the Interim Agreement on trade and customs union between the European Economic Community and the Republic of San Marino of 27 November 1992 (%) defines the territories to which that Agreement applies; whereas the territory of San Marino cannot therefore be considered part of the Community’s customs territory; () OJ No C 260, 5. 10. 1995, p. 8, and O] No C 207, 18. 7. 1996, p. 7. (» OJ No C 174, 17. 6. 1996, p. 14. (%) European Parliament opinion of 14 February 1996 (O] No C 65, 4. 3. 1996, p. 68), Council common position of 28 May 1996 (O] No 248, 26. 8. 1996, p. 1) and European Parliament Decision of 23 October 1996 (O] No C 347, 18. 11. 1996). Council Decision of 26 November 1996. (4 OJ No L 302, 19. 10. 1992, p. 1. Regulation as amended by the 1994 Act of Accession. () OJ No L 359, 9. 12. 1992, p. 14. (3) Whereas measures are needed to ensure that under no circumstances goods obtained from non-Com- munity goods placed under a suspensive arrangement enter the Community economy without import duties being paid, even if they have acquired Community origin; whereas the definition of Community goods must therefore be altered; whereas such goods must be subject to the same suspensive arrangement as the goods from which they have been obtained; (4) Whereas the Uruguay Round Agreement on agricul- ture (¥) will result in the abolition of agricultural levies; (5) Whereas the Uruguay Round Agreement on rules of origin () requires the contracting parties to issue assessments of the origin of goods to any person showing just cause; (6) Whereas a number of products are subject to import duties expressed in ecus; whereas such duties expressed in ecus must be converted more rapidly into national currencies in order to prevent deflec- tion of trade; (7) Whereas, in other cases where customs legislation expresses amounts in ecus, the conversion of such amounts into national currencies needs to be made more flexible; (8) Whereas, in order to prepare for customs formalities, traders have to be able to examine goods not only in the case of direct importation but also when an external transit procedure comes to an end; () OJ No L 336, 23. 12. 1994, p. 22. () OJ No L 336, 23. 12. 1994, p. 144.