decis ec efta joint committe common transit juli amend appendic ii convent common transit procedur ec joint committe regard convent common transit procedur articl thereof persist fraudul oper arisen field common transit regim introduc condit allow author prescrib itinerari respect movement sensit good reinforc system comprehens guarante case multipl fraudul oper order recov greater part duti tax risk increas level comprehens guarante whilst provid except oper fulfil criteria criteria modifi transit period oper establish contract parti purpos clariti articl appendix ii arrang lai articl set condit applic articl align provis articl appendix ii increas comprehens guarante mean decis amend decis joint committe adopt applic articl appendix ii establish transit procedur present increas risk fraud respect good remain forc decid articl appendix convent amend paragraph insert articl provis articl appendix ii appli custom author offic departur itinerari consign itinerari chang applic princip custom author countri good locat prescrib movement custom author record relev detail document inform offic departur delai case forc majeur transport divert prescrib itinerari good document present delai nearest custom author countri good situat custom author delai inform offic departur chang itinerari note relev detail document articl replac text articl comprehens guarante lodg offic guarante comprehens guarante grant person establish countri guarante provid regularli princip consignor common transit regim previou month custom author financi situat allow fulfil commit commit repeat irregular custom tax law offic guarante decid amount guarante accept guarantor undertak issu author allow princip carri limit guarante oper irrespect offic departur person obtain author subject condit laid compet author countri concern guarante certif made form conform specimen set appendix ii refer guarante certif made declar articl offic guarante revok author comprehens guarante condit issu longer obtain articl appendix ii convent amend articl titl articl replac text amount comprehens guarante articl prejudic condit articl level comprehens guarante determin manner amount comprehens guarante fix duti charg payabl minimum ecu provis paragraph case refer paragraph custom author fix amount comprehens guarante duti charg payabl minimum ecu provis paragraph long oper period year regularli carri common transit oper comprehens guarante system commit breach oblig period good list annex viii appendix ii except provid paragraph appli condit refer longer obtain offic guarante make evalu period week consign made duti charg payabl take account highest level taxat applic countri offic guarante belong evalu made basi commerci account document person concern respect good transport previou year amount obtain divid case applic comprehens guarante offic guarante collabor person concern estim quantiti tax applic good transport period base data offic guarante extrapol determin tax good transport period week offic guarante carri annual review amount comprehens guarante basi inform offic departur adjust amount temporari suspens comprehens guarante articl oper present natur good concern except risk fraud request contract parti comprehens guarante temporarili forbidden regard good decis joint committe decis joint committe forbid temporarili comprehens guarante mean written procedur end dai date submiss fo draft decis object lodg contract parti period mean letter address secretariat gener european commiss contract parti ensur decis drawn attent oper exclus good comprehens guarante system limit period month joint committe decid extend articl insert articl transit oper involv good cover provis articl measur appli hs code digit shown document mention mark diagon red copi document concern occupi space mm mm es artículo ter del apéndic ii da artikel tillæg ii de artikel der anlag ii el en articl appendix ii fr articl ter de appendic ii articolo ter dell appendic ii nl artikel ter van aanhangsel ii pt artigo apêndic ii fi liitteen ii artikla sv artikel tillägg ii cs oclánek orílohi ii hu ii függelék cikk gr ii vidbæti artikkel til vedlegg ii pl art za nacznika iisk oclánok prílohi ii return copi document bear refer return offic departur work dai good present offic destin articl subparagraph replac text transport oper consid present increas risk fraud includ good respect comprehens guarante guarante provis articl appli articl replac text articl amount individu guarante intend cover oper good exclud comprehens guarante pursuant provis articl list annex viii appendix calcul basi annex viii articl decis ec efta joint committe common transit repeal articl decemb custom author republ poland hungari czech slovak republ allow modifi condit articl indent appendix ii convent grant benefit reduc comprehens guarante condit oper regularli perform common transit oper comprehens guarante princip consignor previou month regard custom author sound financi situat allow fulfil oblig articl decis enter forc octob reykjavik juli joint committe chairman sigurgeir jónsson oj oj oj