Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 (Official Journal L 145, 04.06.2008, p.1. ). This Regulation lays down the general rules and procedures applicable to goods brought into or out of the customs territory of the Community. This new code aims to facilitate trade by simplifying and computerising customs procedures and ensuring the interoperability between the IT systems of the 28 customs administrations, while ensuring a high level of safety and security at the external borders. It will become applicable and thus replace the Community Customs Code (see the Community Customs Code) as soon as the relevant implementing provisions are adopted (on 24 June 2013 at the latest). In the meantime, the current Community Customs Code remains applicable.