decis ec san marino cooper committe march amend decis adopt procedur make san marino exchequ import duti collect commun behalf republ san marino annex decis appli articl decis ec ec san marino cooper committe regard interim agreement trade custom union european econom commun republ san marino articl thereof decis decis establish procedur establish control make san marino author import duti collect good bound republ procedur base distinct duti enter account establish resourc behalf san marino commun occur support document return custom offic issu council regul ec euratom juli amend regul eec euratom implement decis eec euratom system commun resourc introduc articl regul eec euratom definit establish import duti make link duti enter account establish procedur place make san marino exchequ import duti collect commun behalf republ san marino adapt end decis annex decis amend subject correct prove import duti aris releas free circul countri good establish moment enter account accept sm sm document decid articl decis ec san marino cooper committe amend articl replac quot import duti cover sm sm document establish custom offic refer annex agreement moment record enter account refer point copi sm document copi sm document duli stamp custom author republ san marino prove good arriv san marino present month custom offic issu correct made initi entri account case import duti establish commun resourc enter account refer articl regul eec euratom separ account refer articl regul procedur refer appli mutati mutandi compens product good unalt state sold territori san marino process arrang good temporari import arrang custom debt arisen quot articl repeal articl annex decis ec san marino cooper committe replac annex decis articl decis enter forc dai month adopt brussel march ec san marino cooper committe eva gerner presid oj oj decis amend decis oj oj oj annex quot annex administr procedur applic articl decis cooper committe implement complet formal authoris custom offic releas good free circul good bound san marino releas free circul sm sm document issu import duti enter account time limit laid relev commun legisl control purpos duti enter account record regist specif purpos custom offic concern detail import bound san marino includ refer good import date accept import declar item charg amount duti involv document issu sm sm custom offic document sm sm deadlin month date issu document return copi document sm copi document sm duli stamp san marino author custom offic issu complet account formal authoris custom offic import duti enter quot san marino quot account procedur analog detail articl regul eec euratom accord provis articl italian author decid make entri quot san marino quot account establish duti secur provid challeng settlement disput arisen subject chang case pend outcom ensu nation administr legal procedur compet author amount import duti record separ quot san marino quot account account procedur analog detail articl regul purpos paragraph consid quot compet author quot question relat implement law regul administr provis applic custom matter administr judici author member state carri custom clearanc european commun commiss court justic question relat procedur provis notif deadlin administr judici author member state carri custom clearanc question relat implement implement measur forc recoveri debt territori san marino judici author republ return support document transit oper discharg support document duli stamp san marino author return month time limit refer subparagraph paragraph custom offic issu copi document sm copi document sm return offic issu design time limit entri made regist refer correct made initi entri account case import duti establish commun resourc enter account detail articl regul eec euratom separ account refer articl regul entri prejudic correct prove light investig conduct context commun transit arrang result action undertaken context mutual assist laid decis ec san marino cooper committe applic specif procedur context process temporari import arrang procedur refer appli mutati mutandi compens product good unalt state sold territori san marino process arrang good temporari import arrang custom debt arisen articl decis ec san marino cooper committe oj oj oj quot