Official Journal of the European Communities 1 (Acts whose publication is obligatory) COUNCIL REGULATION (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community and in particular Articles 28, 43, 113 and 235 thereof, Having regard to the Act of Accession of Spain and Portugal, Having regard to the proposal from the Commis- sion (1), Having regard to the opinion of the European Parlia- ment (2), Having regard to the opinion of the Economic and Social Committee (3), Whereas the European Economic Community is based on a customs union involving the use of a common customs tariff; Whereas the collection and exchange of data on the statistics of external trade of the Community can best be achieved through the use of a combined nomencla- ture replacing the existing Common Customs Tariff and Nimexe nomenclatures, in order to meet tariff and statistical requirements simultaneously; Whereas the Community is a signatory to the Inter- national Convention on the Harmonized Commodity Description and Coding System, known as the ‘har- monized system’, which is intended to replace the Convention of 15 December 1950 on Nomenclature for the Classification of Goods in Customs Tariffs; (1) O No C 154, 12.6. 1987, p. 6. (2) OJ No C 190, 20. 7. 1987. (3) Opinion delivered on 1 July 1987 (not yet published in the Official Journal). whereas, as a consequence, the said combined nomen- clature must be established on the basis of the har- monized system; Whereas it is appropriate to allow Member States to create national statistical subdivisions; Whereas certain specific Community measures cannot be dealt with in the framework of the combined nomenclature; whereas it is therefore necessary to create additional Community subdivisions and to in- clude them in an integrated tariff of the European Communities (Taric); whereas the efficient manage- ment of the Taric requires a system for immediate updating; whereas it is therefore necessary that the Commission should be empowered to manage the Taric; Whereas Spain and Portugal will not be able to use the Taric layout in the same manner as the other Member States becduse of the transitional tariff arrangements provided for in the Act of Accession; whereas it is appropriate that these two Member States should be authorized not to apply the Taric for the periods during which the transitional arangements apply; Whereas it appears appropriate that Member States should be able to insert further subdivisions after the Taric subheadings in order to meet additional national requirements; whereas these subdivisions should be identified by appropriate code numbers in accordance with the provisions of Commission Regulation (EEC) No 2793/86 of 22 July 1986 laying down the codes to be used in the forms laid down in Regulations (EEC) No 678/85, (EEC) No 1900/85 and (EEQ) No 222/77 (4); Whereas it is essential that the combined nomenclature and any other nomenclature wholly or partly based on (4) OJ No L 263, 15. 9. 1986, p. 74.