Further amendments to that Regulation were introduced by Regulation (EC) No 648/2005 of the European Parliament and of the Council of 13 April 2005 [6] - and subsequently included in Regulation (EC) No 450/2008 - as a consequence of the important legal changes which have occurred in recent years, at both Union and international level, such as the expiry of the Treaty establishing the European Coal and Steel Community and the entry into force of the 2003, 2005 and 2011 Acts of Accession, as well as the amendment to the International Convention on the simplification and harmonisation of customs procedures (the Revised Kyoto Convention), the Union's accession to which was approved by Council Decision 2003/231/EC of 17 March 2003 [7].
Le Rialachán (CE) Uimh. 648/2005 ó Pharlaimint na hEorpa agus ón gComhairle an 13 Aibreán 2005 [6] - agus a áirithíodh i Rialachán (CE) Uimh. 450/2008 ina dhiadh sin - tugadh isteach breis leasuithe de bharr na n-athruithe tábhachtacha dlíthiúla a tharla le blianta beaga anuas, ar leibhéal an Aontais agus ar an leibhéal idirnáisiúnta araon, ar nós dul in éag an Chonartha ag bunú an Chomhphobail Eorpaigh do Ghual agus Cruach agus teacht i bhfeidhm Ionstraim Aontachais 2003 agus Ionstraim Aontachais 2005 agus Ionstraim Aontachais 2011, mar aon leis an leasú ar an gCoinbhinsiún Idirnáisiúnta maidir le nósanna imeachta custaim a shimpliú agus a chomhchuibhiú (Coinbhinsiún Athbhreithnithe Kyoto), a ndearnadh aontachas an Aontais leis a fhormheas le cinneadh 2003/231/CE [7] ón gComhairle an 17 Márta 2003.