9.2.2006 Official Journal of the European Union L 38/11 COMMISSION REGULATION (EC) No 215/2006 of 8 February 2006 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and amending Regulation (EC) No 2286/2003 (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), and in particular Article 247 thereof, Whereas: Articles 173 to 177 of Commission Regulation (EEC) No 2454/93 (3) provide for specific rules for the deter- mination of the customs value of certain perishable goods. The system in its current form has proved problematic, taking into account trade flows and general valuation rules. In order to simplify, in accordance with Article 19 of Regulation (EEC) No 2913/92, the application of customs legislation, this system should be replaced by a system whereby unit prices notified by the Member States and disseminated by the Commission may be directly used to determine the customs value of certain perishable goods imported on consignment. The information on the nature of the transaction recorded in box 24 of the Single Administrative Document identifies different types of transaction for the purposes of compiling statistics on trade of the Community with non-member countries and on trade between its Member States. The codes to be used for this information are laid down in the current Community rules on statistics, and in particular Commission Regulation (EC) No 1917/2000 of 7 September 2000 laying down certain provisions for the implementation of Council Regulation (EC) No 1172/95 as regards statistics on external trade (). In the interests of consistency and efficiency, a reference should be made to these rules in respect of the codes to be entered in box 24 (Nature of the transaction) of the Single Adminis- trative Document. (") OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu- lation (EC) No 648/2005 of the European Parliament and of the Council (O] L 117, 4.5.2005, p. 13). (®» OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regu- lation (EC) No 883/2005 (O] L 148, 11.6.2005, p. 5). () OJ L 229, 9.9.2000, p. 14. Regulation as last amended by Regu- lation (EC) No 1949/2005 (O] L 312, 29.11.2005, p. 10). (3)  Commission Regulation (EC) No 2286/2003 (*) introduced into Regulation (EEC) No 2454/93 new rules on the Single Administrative Document and its use. These measures were to be applied from 1 January 2006. Pursuant to Article 2 of Regulation (EC) No 22862003, the Commission has evaluated Member States’ plans for implementation of the measures concerned on the basis of a report drawn up from contributions from Member States. This report shows that some Member States are not in a position to adapt their computer systems by 1 January 2006. It is therefore necessary to postpone, on certain conditions, the date of application of these measures to 1 January 2007. (4)  Regulations (EEC) No 2454/93 and (EC) No 2286/2003 should therefore be amended accordingly. (5)  The list of transactions laid down in Regulation (EC) No 1917/2000 to be used for entering codes in box 24 of the Single Administrative Document has been amended with effect from 1 January 2006. The deadline for the Member States to adapt their computer clearance systems expires on the same date. The related provisions of this Regulation should therefore apply from 1 January 2006. (6)  The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee, HAS ADOPTED THIS REGULATION: Article 1 Regulation (EEC) No 2454/93 is amended as follows: 1. In Article 152(1) the following point (a)a is inserted: ‘@)a The customs value of certain perishable goods imported on consignment may be directly determined in accordance with Article 30(2)(c) of the Code. For this purpose the unit prices shall be notified to the Commission by the Member States and disseminated by the Commission via TARIC in accordance with Article 6 of Council Regulation (EEC) No 2658/87 (¥). The unit prices shall be calculated and notified as follows: () O] L 343, 31.12.2003, p. 1.