European Commission 18 December 1996, Commission Regulation (EC) No 12/97 of 18 December 1996 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code

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Commission Regulation (EC) No 12/97 of 18 December 1996 amends Regulation (EEC) No 2454/93 implementing the Community Customs Code, principally to establish a binding origin information system pursuant to the WTO Agreement on Rules of Origin, improve consistency across preferential origin rule systems, and introduce administrative and procedural reforms. Key provisions include revised procedures for obtaining and invoking binding tariff and origin information, updated rules of origin for the Generalized System of Preferences and specified beneficiary republics and territories, introduction of itinerary controls for TIR operations, suspension of the debtor's payment obligation pending repayment or remission decisions, and the right to a hearing in post-clearance duty recovery proceedings. The Regulation also amends multiple annexes, including lists of working or processing operations conferring originating status, certificate of origin forms, invoice declaration texts, and SAD box codes to reflect the accession of San Marino and Andorra to the Community transit procedure.AI