Mrs Scrivener has stated that "This Code represents the most far-reaching project of consolidation ever undertaken within a field of legislation deriving from Community law and is in line with the tradition of various Member States of the Community whereby customs legislation is incorporated into a single body of rules.
Madame Scrivener précise que "Ce Code constitue la plus vaste refonte jamais entreprise dans un domaine de réglementation relevant du droit communautaire et renoue avec la tradition de plusieurs Etats membres de la Communauté de rassembler la réglementation douanière dans un seul corps.
