2. Implementing powers are conferred on the European Commission, which is assisted by a Customs Code Committee. Both the regulation establishing the Community Customs Code—Council Regulation (EEC) No 2913/92—and the code’s implementing provisions can be accessed through the Web page “Taxation and Customs Union: Customs Legislation,” European Commission, http://ec.europa.eu/taxation_customs/ common/legislation/legislation/customs/ index_en.htm. 3. The subsidiarity principle is defined in article 5 of the treaty that established the European Economic Community in 1957. See “Europa: summaries of EU legislation— Treaty establishing the European Economic Community, EEC Treaty—original text (non-consolidated version),” European Union, http://europa.eu/legislation_summaries/institutional_affairs/treaties/ treaties_eec_en.htm. 4. “Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernized Customs Code),” European Union, http://eur-lex. europa.eu/LexUriServ/LexUriServ.do?uri= OJ:L:2008:145:0001:01:EN:HTML. 5. “Decision No 624/2007/EC of the European Parliament and of the Council of 23 May 2007 establishing an action program for customs in the Community (Customs 2013),” European Union, http://eur-lex. europa.eu/LexUriServ/LexUriServ.do?u ri=OJ:L:2007:154:0025:01:EN:HTML.
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6. “Regulation (EC) No 648/2005 of the European Parliament and of the Council of 13 April 2005 amending Council Regulation (EEC) No 2913/92 establishing the Community Customs Code,” European Union, http://eur-lex.europa.eu/LexUriSer v/ LexUriServ.do?uri=OJ:L:2005:117:0013: 01:EN:HTML. 7. “Decision No 70/2008/EC of the European Parliament and of the Council of 15 January 2008 on a paperless environment for customs and trade,” European Union, http://eur-lex. europa.eu/LexUriServ/LexUriServ.do?uri= OJ:L:2008:023:0021:01:EN:HTML. 8. See note 4. 9. The Information Technology Infrastructure Library, known as ITIL. See “Welcome to the Official ITIL Website,” United Kingdom Office of Government Commerce (OGC), http://www.itil-officialsite.com/ home/home.asp. 10. Business Process Execution Language (BPEL), short for Web Services Business Process Execution Language (WS-BPEL) is an OASIS standard executable language for specifying interactions with Web Services. 11. The notation is known as BPMN. See “Object Management Group/ Business Process Management Initiative,” OMG, www. bpmn.org. 12. Electronic databases accessible through the European Commission’s Web site are listed at “Taxation and Customs Union: Electronic Databases,” European Commission, http:// ec.europa.eu/taxation_customs/common/ databases/index_en.htm.