commiss recommend novemb set guidelin authoris warehousekeep council direct eec relat product subject excis duti notifi document number ec commiss european commun regard treati establish european commun indent articl thereof council direct eec februari gener arrang product subject excis duti hold movement monitor product amend direct ec requir warehous warehousekeep handl manufactur tobacco alcohol alcohol beverag miner oil authoris member state report high level group fraud tobacco alcohol sector endors director gener custom indirect taxat april recommend tackl fraud commiss commun council effort tackl fraud field excis duti fulli endors high level group analysi problem agre recommend group ecofin council endors manag summari high level group report gave polit commit tackl fraud group work show member state differ criteria grant withdraw authoris warehousekeep point articl direct eec nation author obtain guarante authoris warehousekeep cover risk inher intra commun movement good point articl direct eec nation author requir authoris warehousekeep provid guarante cover risk inher product process hold good point subparagraph articl direct eec nation author obtain guarante regist trader member state free determin guarante provid articl direct eec member state maintain electron databas authoris warehousekeep trader regist excis purpos premis authoris tax warehous high level group recommend commiss member state common principl authoris warehous warehousekeep fiscali seminar held luxembourg begin octob establish guid grant withdraw warehousekeep authoris control good warehous discuss place meet excis committe member state invit make propos content provis order ensur uniform procedur grant withdraw authoris repres member state excis committe unanim agre provis contain recommend recommend scope articl member state invit appli provis recommend authoris natur legal person keep warehous produc process hold receiv dispatch product subject excis duti busi excis duti suspend receiv hold dispatch product subject excis duti suspens duti recommend broadli applic authoris regist trader natur legal person authoris warehousekeep statu receiv busi product subject excis duti member state duti suspens arrang criteria grant authoris articl member state invit appli strict criteria grant authoris person articl balanc achiev facilit trade exercis effect control purpos reach inform decis evalu potenti risk revenu grant authoris inform obtain applic prior authoris applic address type activ plan premis locat descript activ plant written applic support commerci record compani regist inform vat number extract registr commerci regist equival databas registr requir member state concern name compani offic posit power compani detail compani account system intern control measur method audit detail compani financi posit revenu histori complianc fiscal oblig custom vat direct taxat level storag estim good produc held move period detail past present warehousekeep authoris held applic member state inform obtain mean special applic form member state request intend warehousekeep provid list member state plan dispatch excis good excis duti suspens arrang list freeli transmit member state destin concern articl order form clear view exist structur premis warehous member state carri pre authoris visit member state obtain detail plan propos warehous facilit check audit case larger premis defin boundari duti suspend area adequ stock control measur authoris person nation administr import element wareh system import check origin excis product entir product process receipt raw materi dispatch finish product involv code mark product inform provid appli authoris articl member state invit inform applic warehousekeep regist trader nation oblig matter bookkeep order provid clear audit trail product receiv manufactur process held dispatch applic warehousekeep inform reveal bookkeep inform correct oper control tax warehous depend legisl member state includ raw materi stock sheet manufactur regist stock sheet product sheet receiv dispatch good inform contain warehousekeep book includ descript good tax categori refer accompani administr document aad regul eec nation number aad date departur good note date copi receiv consignor discharg stock record profit loss account balanc sheet audit report compet author occasion check follow activ compani carri compet author member state articl member state invit inform warehousekeep oblig applic nation excis legisl oblig provid compet author inform oper excis earli warn system oblig aad intra commun export consign complet document accur good dispatch oblig nation number system aad oblig time intend journei requir detail reason rout guarante articl amount guarante reflect risk inher activ warehousekeep regist trader amount guarante regularli review reflect volum trade activ warehousekeep rate excis duti applic member state cancel withdraw authoris articl authoris principl cancel withdrawn ground member state compet author carefulli examin warehousekeep situat authoris instanc cancel withdrawn case fulfil oblig inher authoris insuffici cover requisit guarante repeat complianc legal provis forc involv crimin activ tax evas fraud miscellan articl regular updat electron databas seed system exchang excis data provid articl direct eec includ authoris grant modif data contain expans activ chang address withdraw authoris nation legisl permit inform applic trade histori member state disclos request member state invit measur control product process hold receipt dispatch good warehous movement excis good excis duti suspens arrang member state assist perform task accord provis administr cooper mutual assist final provis articl member state invit commun commiss decemb text main law regul administr provis adopt pursuant recommend notifi commiss subsequ thereto articl recommend address member state brussel novemb commiss frederik bolkestein member commiss oj oj sec final oj