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 EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, 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 2,
Whereas:
HAVE ADOPTED THIS REGULATION: