council decis march accept resolut introduct addit tir carnet higher guarante adopt juli work parti econom commiss europ ec custom question affect transport ec council european union regard treati establish european commun articl thereof regard propos commiss resolut measur ensur proper applic tir convent provid higher guarante transport type good involv higher risk fraudul evas custom duti regard content resolut prime import commun accept effect decid articl resolut introduct addit tir carnet higher guarante adopt juli work parti econom commiss europ ec custom question affect transport accept behalf commun effect text resolut attach decis articl presid council author design person empow notifi execut secretari econom commiss europ commun accept effect resolut refer articl brussel march council presid papantoni introduct addit tir carnet higher guarante resolut adopt juli ec work parti custom question affect transport work parti custom question affect transport stress import smooth function custom convent intern transport good cover tir carnet tir convent facilit intern carriag good road vehicl concern recent increas case fraud endang facilit measur provid tir convent awar difficulti face intern guarante chain provid adequ guarante high risk good custom point view introduct high guarante tir carnet cover tobacco alcohol provid step solut problem bear mind provis annex annex explanatori note tir convent decid unanim interim measur take effect relev amend tir convent forc possibl case transport alcohol tobacco detail custom author recommend increas maximum amount claim guarante associ sum equal undenatur ethyl alcohol alcohol strength volum vol higher hs code undenatur ethyl alcohol alcohol strength volum vol spirit liqueur spiritu beverag compound alcohol prepar kind manufactur beverag hs code cigar cheroot cigarillo tobacco hs code cigarett tobacco hs code smoke tobacco tobacco substitut proport hs code transport alcohol tobacco custom author request tir carnet print bold charact word tobacco alcohol tabac alcool cover voucher addit carnet addit sheet provid detail categori tobacco alcohol guarante exist tabac tir carnet sign mr westerink longer valid request intern road transport union iru nation guarante associ custom author step order provid introduct tobacco alcohol tir carnet septemb request contract parti tir convent notifi execut secretari unit nation econom commiss europ ec septemb accept tobacco alcohol tir carnet request execut secretari unit nation econom commiss europ ec inform contract parti tir convent accept tobacco alcohol tir carnet