On 1 October 2012, the EU Commission launched a consultation for Small and Medium Sized Enterprises (SMEs) and their respective organisations to identify the top ten EU legislative acts considered most burdensome, and specifically referred to customs controls and formalities, classification of goods and customs tariffs as one of 10 typical areas where excessive burdens could exist. The Commission intends to use the results from this consultation to make focussed and tailor-made revisions to legislative acts. The consultation will be closed on 21 December 2012.