4.6.2008 Official Journal of the European Union L 1451 (Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory) REGULATIONS REGULATION (EC) No 450/2008 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EURO- PEAN UNION, Having regard to the Treaty establishing the European Commu- nity, and in particular Articles 26, 95, 133 and 135 thereof, Having regard to the proposal from the Commission, Having regard to the opinion of the European Economic and Social Committee (1), Acting in accordance with the procedure laid down in Article 251 of the Treaty (%), Whereas: 1 The Community is based upon a customs union. It is advis- able, in the interests both of economic operators and of the customs authorities in the Community, to assemble cur- rent customs legislation in a Community Customs Code (hereinafter referred to as the Code). Based on the concept of an internal market, the Code should contain the general rules and procedures which ensure the implementation of the tariff and other common policy measures introduced at Community level in connection with trade in goods between the Community and countries or territories out- side the customs territory of the Community, taking into account the requirements of those common policies. Cus- toms legislation should be better aligned on the provisions relating to the collection of import charges without change to the scope of the tax provisions in force. (1) 0] C 309, 16.12.2006, p. 22. (%) Opinion of the European Parliament of 12 December 2006, Council Common Position of 15 October 2007 (O] C 298 E, 11.12.2007, p. 1) and Position of the European Parliament of 19 February 2008. 2 In accordance with the Communication from the Commis- sion concerning the protection of the Community’s finan- cial interests and the Action Plan for 2004-2005, it is appropriate to adapt the legal framework for the protec- tion of the financial interests of the Community. Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (?) was based upon integration of the customs procedures applied sepa- rately in the respective Member States during the 1980s. That Regulation has been repeatedly and substantially amended since its introduction, in order to address specific problems such as the protection of good faith or the tak- ing into account of security requirements. Further amend- ments to the Code are necessary as a consequence of the important legal changes which have occurred in recent years, at both Community and international level, such as the expiry of the Treaty establishing the European Coal and Steel Community and the entry into force of the 2003 and 2005 Acts of Accession, as well as the Amendment to the International Convention on the simplification and harmonisation of customs procedures (hereinafter referred to as the revised Kyoto Convention), the accession of the Community to which was approved by Council Decision 2003/231/EC (*). The time has now come to streamline customs procedures and to take into account the fact that electronic declarations and processing are the rule and paper-based declarations and processing the exception. For all of these reasons, further amendment of the present Code is not sufficient and a complete overhaul is necessary. () OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regula- tion (EC) No 1791/2006 (O] L 363, 20.12.2006, p. 1). (*) O] L 86, 3.4.2003, p. 21. Decision as amended by Decision 2004[485(EC (O] L 162, 30.4.2004, p. 113).