15.1.1999 Official Journal of the European Communities L 10/1 (Acts whose publication is obligatory) COMMISSION REGULATION (EC) No 46/1999 of 8 January 1999 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 (), as last amended by Regulation (EC) No 82/97 of the European Parliament and of the Council (3), and in particular Article 249 thereof, Whereas, in accordance with the conclusions of the European Council in Essen on 9 and 10 December 1994, the Community has taken measures to unify the preferential rules of origin in order to facilitate trade; whereas, under those measures, a single list of working or processing, accompanied by introductory notes, should be gradually substituted for the lists of working or processing and their corresponding introductory notes which are currently annexed to the Protocols on rules of origin provided for each of the preferential agreements signed by the Community; whereas, accordingly, it is essential that that single list, accompanied by its introductory notes, should be used also for the generalised system of preferences as established in Commission Regulation (EEC) No 2454/93(3), as last amended by Regulation (EC) No 1677/98 (*); Whereas it is necessary to ensure that the definition of related persons in Article 143 of Regulation (EC) No 2454/93 embraces all the provisions of Regulation (EEC) No 2913/92 which refer to that term; Whereas it is for the decision-making customs authority within the meaning of Article 877(1)(b) of Regulation 1 (1) OJ L 302, 19.10.1992, p. 1. () OJ L 17, 21.1.1997, p. 1. () OJ L 253, 11.10.1993, p. 1. () OJ L 212, 30.7.1998, p. 18. (EC) No 2454/93 to decide on an application for repayment or remission; whereas Article 890 of that Regulation should be reworded to make this clear; Whereas 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 hereby amended as follows: 1. The following subparagraph is inserted after the second subparagraph of Article 67(4): ‘The provisions of the first subparagraph shall not apply to products falling within Chapters 1 to 24 of the Harmonised System.’; 2. Article 69 is replaced by the following: ‘Article 69 For the purposes of Article 67, products which are not wholly obtained in a beneficiary country or in the Community are considered to be sufficiently worked or processed when the conditions set out in the list in Annex 15 are fulfilled. Those conditions indicate, for all products covered by this Section, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials.