council decis march accept behalf commun annex intern convent simplif harmon custom procedur eec council european commun regard treati establish european econom commun regard propos commiss decis eec commun conclud intern convent simplif harmon custom procedur annex process good home accept commun accept accompani reserv account specif requir custom union stage reach harmon custom legisl decid articl annex process good home intern convent simplif harmon custom procedur accept behalf commun subject reserv gener natur reserv regard recommend practic text annex reserv attach decis articl presid council author design person empow notifi secretari gener custom cooper council accept commun subject reserv refer articl annex refer articl brussel march council presid brak oj date entri forc annex publish offici journal european commun gener secretariat council reserv enter commun respect annex intern convent simplif harmon custom procedur reserv gener natur observ gener natur commun legisl cover part provis annex area cover commun legisl member state enter reserv recommend practic normal circumst commun appli provis recommend practic author grant place good arrang result distort effect origin rule quantit restrict applic import good annex process good home introduct gener duti tax chargeabl good import home adapt tariff polici countri concern case level import duti tax chargeabl import good intend manufactur process work good clearanc home render commerci oper unprofit result loss countri transfer econom activ countri hand econom activ encourag permit good process custom control prior home purpos custom procedur process good home provid possibl nation econom interest process import good custom control extent amount import duti tax applic product obtain lower applic import good definit purpos annex term process good home mean custom procedur import good manufactur process work clearanc home custom control extent amount import duti tax applic product obtain lower applic import good term clearanc home mean custom procedur import good remain perman custom territori procedur impli payment import duti tax chargeabl accomplish custom formal term import duti tax mean custom duti duti tax fee charg collect connect import good includ fee charg limit amount approxim cost servic render term good declar mean statement made form prescrib custom person interest custom procedur appli good furnish particular custom requir declar applic procedur term custom control mean measur appli ensur complianc law regul custom respons enforc term secur mean ensur satisfact custom oblig custom fulfil secur gener ensur oblig aris oper fulfil term person mean natur legal person context requir principl standard process good home govern provis annex standard nation legisl condit fulfil custom formal accomplish process good home note grant approv process good home made subject condit propos process oper regard compet author benefici nation economi process good home reserv person establish custom territori oper meet requir custom author custom author give approv process oper carri place import premis person custom author set standard rate yield oper involv process good home standard grant procedur process good home subject condit custom author satisfi product result process obtain import good standard grant procedur process good home subject condit origin state good econom recov process scope standard process good home allow respect categori good undergo approv process oper note approv restrict process oper result product classifi tariff head standard process good home limit good import directli abroad grant respect good custom transit custom warehous free zone recommend practic process good home refus sole ground countri origin good countri consign standard process good home limit owner import good recommend practic person carri larg scale continu process type good home grant gener author cover oper declar process good home standard nation legisl condit good declar process good home lodg good produc compet custom offic note good declar gener lodg good process home case oper involv simpl approv process carri prior lodgment good declar secur standard form secur provid respect process good home laid nation legisl determin custom author accord nation legisl recommend practic choic accept form secur left person concern standard custom author accord nation legisl determin amount secur provid respect process good home recommend practic amount secur set low regard import duti tax potenti chargeabl note recommend practic prevent amount secur determin basi singl rate good fall wide rang tariff head standard secur provid ensur oblig aris oper procedur process good home fulfil custom author accept gener secur recommend practic custom author waiv requir secur satisfi payment sum fall due ensur mean termin process good home standard process good home termin product result process clear home standard nation legisl point time consider purpos determin quantiti good declar home rate import duti tax applic recommend practic justifi circumst request person concern custom author approv termin procedur product obtain process work export custom warehous introduc free zone standard wast scrap result process good home liabl clear home import duti tax applic wast scrap import state note approv wast scrap render commerci valueless custom control export standard good intend process home product result therefrom destroi irrecover lost accid forc majeur clear home subject import duti tax provid destruct loss duli establish satisfact custom author wast scrap remain destruct liabl clear home import duti tax applic wast scrap import state discharg secur standard secur furnish discharg process good home termin inform process good home standard custom author ensur relev inform process good home readili person interest