Prefacio
PREFACIO El Reglamento (CEE) no 2658/87 del Consejo, de 23 de julio de 1987, relativo a la nomenclatura arancelaria y estadística y al arancel aduanero común (1) estableció una nomenclatura, llamada 'nomenclatura combinada' o en forma abreviada 'NC', basada en el Convenio internacional sobre el sistema armonizado de designación y codificación de mercancías (2), llamado 'sistema armonizado' o en forma abreviada 'SA'.
El SA se completa con sus correspondientes notas explicativas (NESA), publicadas en francés e inglés y actualizadas por el:
ORGANIZACIÓN MUNDIAL DE ADUANAS Consejo de Cooperación Aduanera (CCA) 30, rue du Marché B-1210 Bruselas Existen otras versiones linguísticas de las NESA publicadas por las administraciones (3) en la mayor parte de los Estados miembros.
En virtud de lo dispuesto en el segundo guión de la letra a) del apartado 1 del artículo 9 y en el artículo 10 del Reglamento (CEE) no 2658/87, la Comisión adopta las notas explicativas de la nomenclatura combinada (NENC) previo examen por parte de la sección de la nomenclatura arancelaria y estadística del Comité del código aduanero. Si bien las NENC pueden remitir a las notas explicativas del SA, no las sustituyen, debiendo ser consideradas como complementarias y utilizadas...
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