30. 8. 91 Official Journal of the European Communities No L 241/43 II (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 30 July 1991 setting up an Advisory Committee on Customs and Indirect Taxation (91/453/EEC) THE COMMISSION OF THE EUROPEAN COMMUNITI’ES, Having regard to the Treaty establishing the European Economic Community, Whereas an Advisory Committee on Customs Matters was set up by Commission Decision 73/351/EEC('), as amended by Decision 86/565/EEC (3, in order to obtain the opinions of professional and consumer circles on problems arising from the operation of the customs union ; Whereas no forum exists to represent professional interests on matters of indirect taxation; whereas provi- sion should be made for the consultation of interested parties on such matters ; Whereas it has become clear in the light of experience that changes are needed in the structure and operation of the existing Advisory Committee to enable it to concen- trate more effectively on those aspects of the Commu- nity’s customs and taxation policy which the Commission and the Committee itself wish to develop in detail ; Whereas an Advisory Committee on Customs and Indi- rect Taxation should be set up, with a remit reflecting these new concerns ; () OJ No L 321, 22. 11. 1973, p. 37. () OJ No L 331, 25. 11. 1986, p. 18. Whereas the Committee’s rules of procedure should reflect past experience, HAS DECIDED AS FOLLOWS: Article 1 There shall be attached to the Commission an Advisory Committee on Customs and indirect Taxation, hereinafter referred to as the ‘Committee’. It shall be composed of representatives from the following categories : industry, agriculture and fisheries, commerce, transport, insurance and banking, customs agents (includ- ing forwarding agents), tourism, labour, consumers and small and medium-sized firms. Article 2 The Committee shall deliver opinions to the Commission on all matters relating to customs policy, VAT and excise, either at the Commission’s request or on its own initia- tive. Article 3 1. The Committee shall have 19 members. 2.  The seats shall be allocated as follows : — three to representatives of industry, — two to representatives of agriculture and fisheries, — two to representatives of trade organizations,