regul ec european parliament council april amend council regul eec regard extern transit procedur european parliament council european union regard treati establish european econom commun articl thereof regard propos commiss regard opinion econom social committe act accord procedur laid articl treati extern transit procedur govern council regul eec octob establish commun custom code primarili design facilit trade commun good commun custom territori recours procedur export commun good evalu relat situat case prevent product cover benefit export measur evad benefit unjustifi measur ensur commun custom legisl guarante control monitor equival offer extern commun transit procedur possibl procedur situat maintain definit situat matter committe procedur decis committe procedur transpar custom administr econom oper defin custom author discharg procedur relat place time condit procedur end order establish scope limit oblig holder extern transit procedur ensur absenc inform capabl establish procedur end holder remain fulli liabl order increas secur effici transit procedur improv discharg mean oper measur implement provis determin accord committe procedur ensur custom author discharg procedur shortest time rule guarante transit defin includ recours form guarante case guarante waiver amend scope maritim transit ensur adequ protect financi interest member state commun impos disproportion burden user guarante calcul amount base reliabl oper risk attach good logic structur present provis desir regard guarante transit order safeguard revenu european commun member state curb fraudul practic transit procedur arrang involv graduat measur applic comprehens guarante advis place ban reduc comprehens guarante consid increas risk fraud loss revenu fear establish critic except situat exist aris activ organis crime temporarili prohibit applic comprehens guarante account applic graduat measur situat econom oper meet specif criteria determin individu guarante provid comprehens guarante burden entail oper reduc mean greatest simplif simplifi procedur exclus nation bilater multilater scope introduc member state articl commun custom code refer quot code quot vari greatli natur case conflict proper applic commun transit procedur equal treatment econom oper call question benefit system offer oper commun commiss simplifi procedur introduc member state basi provid order ensur transpar measur evalu compat rule govern commun transit procedur guarante secur system commun transit procedur cover custom debt charg incur respect good constitut special case procedur intern natur sum requir tailor extent risk princip reliabl adapt consequ articl code current word articl code determin custom debt incur place determin author respons entri account debt custom procedur discharg rule determin place amend reflect establish place event custom debt aris occur simplif clarif rule benefit oper custom offici form essenti part action plan custom transit europ rule appli provis determin accord committe procedur amend code amend implement provis facilit introduct due computeris system transit benefit public interest stake transit oper econom oper adopt regul articl regul eec amend articl replac quot commun good case condit determin accord committe procedur order prevent product cover benefit export measur evad benefit unjustifi measur quot articl replac quot articl extern transit procedur end oblig holder met good procedur requir document produc custom offic destin accord provis procedur question custom author discharg procedur posit establish basi comparison data offic departur custom offic destin procedur end correctli quot articl replac quot articl princip provid guarante order ensur payment custom debt charg incur respect good guarante individu guarante cover singl transit oper comprehens guarante cover number transit oper princip authoris guarante custom author member state establish authoris refer paragraph grant person establish commun regular user commun transit procedur custom author capac fulfil oblig relat procedur commit repeat offenc custom tax law person satisfi custom author meet higher standard reliabl authoris comprehens guarante reduc amount guarante waiver addit criteria authoris includ correct commun transit procedur period cooper custom author respect guarante waiver good financi stand suffici fulfil commit person detail rule authoris grant paragraph determin accord committe procedur guarante waiver authoris accord paragraph appli extern commun transit oper involv good determin accord committe procedur consid present increas risk line principl underli paragraph recours comprehens guarante reduc amount case extern commun transit temporarili prohibit committe procedur except measur special circumst line principl underli paragraph recours comprehens guarante case extern commun transit temporarili prohibit committe procedur respect good comprehens guarante identifi subject larg scale fraud quot articl replac quot articl case determin accord committe procedur guarante furnish journei air carriag good rhine rhine waterwai carriag pipelin oper carri railwai compani member state case furnish guarante respect carriag good waterwai refer paragraph waiv determin accord committe procedur quot articl replac quot articl detail rule oper procedur exempt determin accord committe procedur provid implement commun measur appli good guarante member state bilater multilater arrang establish simplifi procedur consist criteria set circumst appli type good traffic specif undertak member state establish simplifi procedur circumst good requir move territori member state simplifi procedur establish paragraph commun commiss quot articl introductori sentenc replac quot custom legisl make compulsori secur provid subject specif provis laid transit accord committe procedur custom author fix amount secur level equal quot articl replac quot articl custom debt incur place event aris occur determin place place custom author conclud good situat custom debt incur good enter custom procedur discharg place determin pursuant indent period time determin accord committe procedur place good procedur concern introduc commun custom territori procedur inform custom author enabl establish custom debt incur good place earlier date custom debt deem incur place establish locat good earliest time exist custom debt establish custom author refer articl member state custom debt incur deem incur accord articl quot articl regul enter forc dai public offici journal european commun regul bind entireti directli applic member state luxembourg april european parliament presid gil robl council presid schomeru oj oj opinion european parliament oj council common posit septemb oj decis european parliament decemb oj council decis march oj regul amend regul ec oj joint declar european parliament council commiss articl european parliament council commiss recognis import requir relat prevent harm network function unaccept deterior servic take account safeguard interest consum note commiss carri continu assess situat order evalu risk occur frequent case find solut framework committe act accord procedur laid articl solut consist systemat applic essenti requir provid articl european parliament council commiss state procedur appli prejudic possibl provid articl develop voluntari certif mark scheme prevent deterior servic harm network