ABSTRACT
Article 9 also provides in para 1 for the adoption of an external common customs tariff. Council Regulation 4151/88 of 21 December 198869 lays down the provisions applicable to goods brought into the customs territory of the Community. The Regulation provides in Article 2 that goods are subject to customs supervision upon their entry into the Community. The establishment of the common customs tariff is linked by Article 3 of the EC Treaty to the establishment of a common commercial policy toward third countries. The EC’s commercial policy, which is based on Articles 110 and 113 of the Treaty, is discussed in more detail later in this chapter.
