L 187/16 Official Journal of the European Union 26.7.2003 COMMISSION REGULATION (EC) No 1335/2003 of 25 July 2003 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 ('), as last amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council (), and in particular Article 247 and Article 247a thereof, Whereas: 1 ( ( ( ( 1 2 3 4 ) O ) O] ) O] ) O] Articles 220(2)(b) and 239 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code lay down that in certain cases import or export duties shall not be subsequently entered in the accounts or may be repaid or remitted for reasons of equity. Given that under Article 8 of Council Decision 2000/ 597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (}) the Member States are primarily responsible for collecting traditional own resources, it should therefore primarily be up to the authorities of the Member States to decide whether or not import duties or export duties should be entered subsequently in the accounts under Article 220(2)(b) of Regulation (EEC) No 2913/92 or repaid or remitted under Article 239 of that Regulation. However, in order to ensure uniform treatment of traders and protect the financial interests of the Commu- nities, the obligation to transmit dossiers to the Commis- sion for a decision should remain where Member States consider that the decision should be favourable and either (a) an active error or failing on the part of the Commission is cited, or (b) the circumstances of the case are connected to Community investigations carried out under Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricul- tural matters (), or (c) the amount of duties involved is EUR 500 000 or more. L 302, 19.10.1992, p. 1. L 311, 12.12.2000, p. 17. L 253, 7.10.2000, p. 42. L 82,22.3.1997, p. 1. (4) However, there need be no such obligation to transmit the dossier if the Commission has already adopted a decision on a case comparable in fact and law, since Member States can then base their own final decision on the most recent Commission decision comparable in fact and law. Commission Regulation (EEC) No 245493 (), as last amended by Regulation (EC) No 881/2003 (%), should therefore be amended accordingly. The Customs Code Committee did not hand down an opinion within the time limit set by its Chairman. The Commission therefore sent the Council a proposal on the measures concerned. As the Council did not adopt a decision before expiry of the time limit laid down in Article 6(5) of Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commis- sion (’), it is therefore up to the Commission to adopt the said measures, HAS ADOPTED THIS REGULATION: Atrticle 1 Regulation (EEC) No 2454/93 is amended as follows: 1. Article 869 is amended as follows: 0) () 0 (a) subparagraph (b) is replaced by the following: ‘(b) in cases in which they consider that the conditions laid down in Article 220(2)(b) of the Code are fulfilled, except those in which the dossier must be transmitted to the Commission pursuant to Article 871. However, where Article 871(2), second indent, is applicable, the customs authorities may not adopt a decision waiving entry in the accounts of the duties in question until the end of a procedure initiated in accordance with Articles 871 to 876.; (b) subparagraph (c) is deleted; 0J ) 0J L 253,11.10.1993, p. 1. L 134, 29.5.2003, p. 1. L 184,17.7.1999, p. 23.