OBS_VALUE: <ul><li><a href=http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2008:145:0001:0064:En:PDF target=_blank>Council Regulation 450/2008 laying down the Community Customs Code, Art. 123 and 124</a></li></ul>