26. 6. 90 Official Journal of the European Communities No L 160/1 (Acts whose publication is obligatory) COUNCIL REGULATION (EEC) No 1715/90 of 20 June 1990 on the information provided by the customs authorities of the Member States concerning the classification of goods in the customs nomenclature THE COUNCIL OF THE EUROPEAN COMMUNITIES,. Having regard to the Treaty establishing the European Economic Community, and in particular Article 100a thereof, Having regard to the proposal from the Commission ('), In cooperation with the European Parliament (?), Having regard to the opinion of the Economic and Social Committee (%), Whereas the conditions under which traders are able to obtain from the customs. authorities information on the interpretation or practical application of Community customns rules differ appreciably in the various Member ‘States ; whereas the legal effect of such information-also varies considerably, depending on the Member State in which it is provided; Whereas this situation results in considerable distortions of treatment between traders in the Community, depen- ding on the Member State in which they operate ; whereas such distortions of treatment are incompatible. with. the proper functioning of the customs union and -also with the achievement of the internal market provided for in- Article 8a of the Treaty, since it-is necessary to guarantee, as far as possible, equal treatment of traders within that market ; Whereas it appears necessary, in order to. ensure a measure of legal certainty for traders when carrying on their activities, to facilitate the work of the customs services themselves and secure more uniform application of Community customs law, to establish rules- which - oblige customs authorities to -provide information- which is binding on the administration under certain well defined conditions ; Whereas the Council has already accepted the principle of the provision of information which is binding on the administration in Regulation (EEC) No 1697/79 of -24 July 1979 on the post-clearance recovery of import duties or export duties which have not been required of the () OJ No C 256, 8. 10. 1981, p. 10; OJ No C 28, 3. 2. 1989, p. 11. () OJ No 81, 22. 3. 1984, p. 7; O] No C 113, 7. 5. 1990. () OJ No C 64, 15. 3. 1982, p. 13. person liable for payment on goods entered for a customs procedure involving the obligation to.pay such duties (), as last amended by Regulation (EEC) No 1854/89 (%) ; Whereas, however, in view of the scale of structural adjustments which would be required in most of the customs administrations of the Member States by the establishment of rules of general application regarding the provision of binding information, it appears desirable at the present time, to limit the scope of Community rules to information concerning the classification of goods in the customs nomenclature; whereas this is the most important and most useful category of information for traders- because of the highly technical nature of the combined nomenclature and the Community nomencla- tures derived from it; Whereas it is necessary to specify precisely the procedure to be followed in order to enable information provided by a customs authority of a Member State concerning the classification of goods in the customs nomenclature to bind the administration of that Member State and, from a date to be determined in.an implementing ‘Regulation, the administrations of all Member States; whereas it is also necessary-to lay down the conditions governing the use of such information by the holder; Whereas information providéd in accordance with the procedure laid down can bind the administration only in respect of the classification of the goods in question in the customs nomenclature ; whereas such- information cannot affect the rate of duty or-any other measure deri- ving from that classification-which apply at the time of completion of the customs formalitiés relating to those goods ; Whereas, on grounds of sound administration, it is neces- sary to establish a time limit after which the information provided can no longer be relied upon by the holder thereof ; whereas, however, the time limit laid down must correspond to the realities of international trade ; whereas it is also necessary to lay down the conditions under () OJ No L 197, 3. 8. 1979, p. 1. () OJ No L 186, 30. 6. 1989, p. 1.