31.12. 94 No L 346/1 Official Journal of the European Communities (Acts whose publication is obligatory) COMMISSION REGULAT[ON (EC) No 3254/94 of 19 December 1994 A amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community customs code 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 249 thereof, Whereas Commission Regulation (EEC) No 2454/93 (2), as last amended by Regulation (EC) No 2193/94 (3), lays down provisions for the implementation of Regulation (EEC) No 2913/92; Whereas the Community has decided to grant developing countries a new system of generalized preferences (GSP) for the period 1995-1997, following in particular the Communication from the Commission to the Council and the European Parliament concerning the future role of the GSP during the period 1995-2004 which included a reference to the importance of introducing a donor country content to favour the' industrial integration of these countries with the Community; ’ Whereas it is necessary, whilst respecting the specific nature of each system of rules of origin, to improve the coherence between each system in order to -facilitate overall legibility and in particular for the autonomous rules of origin contained in Regulation (EEC) No 2454/93; Wheras the GATT decision arising from the Uruguay Round regarding cases where customs administrations have reasons to doubt the truth or accuracy of the declared value is to be applied by means of an amendment to Regulation (EED) No 2454/93; (1) OJ No L 302, 19. 10. 1992, p. 1. (2) O] No L 253, 11. 10. 1993, p. 1. (3) OJ No L 235, 9. 9. 1994, p. 6. Whereas it is appropriate to amend the provisions concerning documents which are required to establish the Community status of goods by introducing an element of flexibility taking into account the accompanying document for the movement under duty-suspension arrangements of products subject to excise duty as provided for in Commission Regulation (EEC) No. 2719/92 (4) as amended by Regulation (EEC) No 2225/93 (5); Whereas it is appropriate to take account of commercial practice in order to reduce the burdens on economic operators; Whereas because of a significant increase of fraud in Community transit operations, it is necessary to widen the application of Article 360 and point 2 of Article 361 of Regulation (EEC) No 2454/93 and to introduce further flexibility in the application of Article 361, by amending those Articles and deleting the Annex containing the list of sensitive goods, and to align the corresponding provisions of Article 368 (2) of Regulation (EEC) 2454/93; Whereas the conditions governing the operation of a customs warehouse or use of the warehousing procedure in a type E warehouse should prevent the use of the procedure for the purpose of retailing, while allowing for certain derogations; Whereas import goods which are stored in a custom warehouse, free zone or a free warehouse may undergo certain handling during the time that they are stored; Whereas in order to harmonize the practices with regard to the usual forms of handling, they should be more clearly. defined by drawing up a list; (%) OJ No L 276, 19. 9. 1992, p. 1. (5) O] No L-198, 7. 8. 1993, p. 5.