council decis march accept behalf commun annex intern convent simplif harmon custom procedur eec council european commun regard treati establish european econom commun regard recommend commiss decis eec commun parti intern convent simplif harmon custom procedur annex convent entri home outright export repay import duti tax accept commun accompani accept reserv order account special requir custom union present state harmon area custom legisl decid articl annex intern convent simplif harmon custom procedur accept behalf commun subject reserv annex clearanc home annex decis gener reserv reserv regard standard recommend practic annex outright export annex ii decis gener reserv reserv regard standard recommend practic annex repay import duti tax annex iii decis gener reserv reserv regard standard articl presid council design person entitl notifi secretari gener custom cooper council accept behalf commun annex refer articl reserv articl brussel march council presid biondi oj annex annex annex clearanc home introduct good import outright consumpt custom territori declar home declar home directli import custom procedur wareh temporari admiss custom transit main oblig fulfil declar obtain clearanc good home lodgment good declar support document import licenc certif origin payment import duti tax chargeabl condit payment import duti tax defer secur requir custom guarante payment import duti tax measur custom connect clearanc check good declar accompani document examin good assess collect import duti tax releas good depend nation administr practic oper carri order shown custom respons obtain data requir trade statist enforc statutori regulatori provis relat control import good compet author carri control veterinari health phytopatholog good declar home provis annex appli formal measur custom formal involv clearanc good home mode import annex appli clearanc home good import post carri travel baggag definit purpos annex term quot clearanc home quot mean custom procedur import good remain perman custom territori procedur impli payment import duti tax chargeabl accomplish custom formal term quot import duti tax quot mean custom duti duti tax fee charg collect connect import good includ fee charg limit amount approxim cost servic render term quot good declar quot mean statement made form prescrib custom person interest custom procedur appli good furnish particular custom requir declar applic procedur term quot declar quot mean person sign good declar sign term quot check good declar quot mean action custom satisfi good declar properli made support document requir attach fulfil condit laid authent valid term quot examin good quot mean physic inspect good custom satisfi natur origin condit quantiti good accord particular furnish good declar term quot assess import duti tax quot mean determin amount import duti tax payabl term quot releas quot mean action custom permit good undergo clearanc dispos person concern ij term quot secur quot mean ensur satisfact custom oblig custom fulfil secur quot gener quot ensur oblig aris oper fulfil term quot person quot mean natur legal person context requir principl standard clearanc home govern provis annex standard nation legisl condit fulfil custom formal accomplish clearanc good home note nation legisl includ prohibit restrict respect import categori good oblig fulfil effect clearanc good home includ lodgment good declar product support document payment import duti tax chargeabl compet custom offic standard custom author design custom offic good clear home determin compet offic hour busi factor account includ requir trade industri note custom author good clear home inland custom offic compet custom offic restrict term mode transport categori good good consign region frontier zone industri zone custom author requir categori good diamond antiqu work art clear home custom offic design purpos recommend practic custom offic locat common frontier custom author countri concern correl busi hour compet offic declar person entitl act declar standard nation legisl condit person entitl act declar note declar owner good carrier forward agent consigne agent approv custom recommend practic person dispos good entitl act declar note custom author requir declar establish dispos good respons declar standard declar held respons custom author accuraci particular good declar payment import duti tax right declar standard lodg good declar declar author condit laid custom author inspect good draw sampl recommend practic custom author requir separ good declar home respect sampl allow drawn custom supervis provid sampl includ good declar home relev consign declar lodg prescrib time limit recommend practic case special difficulti request declar custom author provid inform assist complet good declar home good declar home good declar form content standard form good declar home conform offici model laid compet author compet author requir good declar provid particular deem assess collect import duti tax compil statist applic law regul custom respons enforc note custom author gener requir particular relat person address declar address import address consignor particular relat transport mode transport identif mean transport particular relat good countri consign countri origin descript packag number natur mark number weight tariff descript good particular assess import duti tax descript good tariff head rate import duti tax gross weight net weight quantiti dutiabl particular statist item number applic descript good area good consign refer applic legal provis preferenti treatment claim refer document submit support good declar place date signatur declar revis present form prepar form good declar home contract parti layout kei appendix annex regard note appendix ii recommend practic reason deem valid custom author declar inform requir make good declar home allow lodg provision incomplet declar provid particular deem custom undertak complet period custom author accept provision incomplet declar tariff treatment accord good accord complet correct declar lodg instanc note releas grant particular suppli declar requir furnish secur payment sum chargeabl number copi submit recommend practic custom author reduc number copi good declar home requir submit declar recommend practic copi good declar home requir made declar complet run document submit support good declar standard support good declar custom author requir document consid order permit control oper ensur requir relat applic relev restrict regul compli note custom author frequent requir product document support good declar home import licenc documentari evid origin health phytopatholog certif commerci invoic transport document recommend practic support document lodg good declar declar reason deem valid custom author author produc document period note releas grant miss document produc declar requir furnish secur payment sum chargeabl recommend practic document produc support good declar made languag languag countri import custom author requir matter translat particular document amend good declar standard custom author permit declar amend good declar lodg provid request receiv commenc check declar examin good recommend practic request amend good declar submit declar check declar examin good commenc accept custom author reason declar deem valid note amend good declar home prevent custom author take action offenc discov check declar examin good withdraw good declar recommend practic declar author withdraw good declar home request applic custom procedur provid request made custom author good releas reason deem valid note withdraw good declar home prevent custom author take action offenc discov check declar examin good lodgment good declar choic offic clearanc standard good declar home lodg compet custom offic good present note stand author releas good present good declar custom author requir good declar lodg custom offic time allow lodgement declar standard nation legisl lai time limit lodgment good declar home compet custom offic time allow enabl declar assembl particular need make declar obtain support document requir note nation legisl provid time limit lodgment good declar run time good unload time present custom offic time releas good declar lodg expiri time limit custom author action deem protect interest revenu recommend practic request declar reason deem valid custom author extend time limit prescrib lodg good declar recommend practic declar author lodg good declar home compet custom offic good arriv offic note author lodgment declar good arriv custom territori period lodgment declar recommend practic good import frequent person custom author singl good declar cover import person period note custom author make facil subject condit import proper commerci record mean comput control measur custom author grant facil requir declar produc import commerci offici document commerci invoic waybil dispatch note give main particular consign concern lodgment good declar busi hour custom offic standard good declar lodg busi hour compet custom offic recommend practic request declar reason deem valid custom author good declar lodg busi hour compet custom offic expens entail charg declar accept good declar standard good declar accept custom offic lodg ascertain particular accompani document requir standard custom author accept good declar home lodg custom offic state reason declar note good declar refus custom offic compet product ion miss document deem essenti check good declar standard check good declar effect declar accept standard purpos check good declar custom author action deem essenti ensur complianc law regul custom respons enforc note gener rule custom satisfi tariff head shown correspond descript good rate import duti tax forc check particular good declar talli document produc identif packag quantiti good declar check authent valid document produc support declar examin good time requir examin good standard custom author decid good declar home examin examin place good declar accept recommend practic prioriti examin live anim perish good urgent consign recommend practic good inspect compet author purpos appli veterinari health phytopatholog control custom practic perform examin time note custom author requir good examin compet author declar custom offic design purpos examin good busi hour custom offic standard request declar reason deem valid custom author good declar home examin busi hour custom offic expens entail examin charg declar note examin busi hour custom offic arrang perish good live anim urgent consign examin good place custom offic standard request declar reason deem valid custom author good declar home examin place custom offic good declar lodg expens entail examin charg declar note good examin circumst premis person concern premis equip place custom surveil zone custom offic good declar lodg case arrang made examin place custom offic good declar lodg includ good readili examin unload destin wheat oil or import ship barg bulk consign part contain furnitur household effect import transfer resid good examin equip dark room cold chamber good usefulli requir produc custom offic product obtain work border land quarri frontier import shortest rout presenc declar examin good standard declar attend repres examin good custom author deem requir present repres examin good order give custom assist facilit examin note declar requir group packag open sort good descript talli good declar home danger delic fragil declar requir provid expert assist custom declar requir furnish custom technic specif import good extent examin good standard examin good custom author action deem essenti ensur complianc law regul custom respons enforc note examin good summari detail summari examin custom carri necessarili check count packag note mark number ascertain descript good detail examin involv inspect good determin accur composit quantiti tariff head origin detail examin good warrant custom author satisfi accuraci particular furnish declar support document good liabl high import duti tax regularli subject detail examin recommend practic custom author case content summari examin good declar home note summari examin consid suffici good descript import frequent person custom reliabl accuraci particular declar check support document evid import duti tax involv low recommend practic custom author carri detail examin good shown declar relat consign consist packag cover pack list similar document examin undertaken random basi note custom author decid regard staff consign good declar home subject detail examin select techniqu sampl custom standard sampl deem custom author establish descript good declar home ensur applic provis nation legisl sampl drawn small error declar standard custom author find error good declar assess import duti tax caus collect amount import duti tax greater legal chargeabl repai remit amount overcharg inform declar amend declar lodg claim repay remiss case standard custom author find error good declar entail liabil addit import duti tax product addit support document applic addit law regul evid illeg intent inform declar delai satisfi error inadvert gross neglig part declar amend declar accomplish addit formal impos penalti standard nation legisl provid error found good declar assess import duti tax entail collect addit import duti tax amount regard neglig refund amount custom collect refund amount assess import duti tax factor consider standard nation legisl factor assess import duti tax base condit factor determin note factor assess import duti tax base gener tariff classif quantiti import duti tax applic ad valorem specif countri origin countri consign liabil depend factor rule determin tariff classif dutiabl quantiti origin set explanatori note drawn compet author rate import duti tax applic standard rate import duti tax chargeabl good home set offici tariff adequ public standard nation legisl point time consider purpos determin rate import duti tax chargeabl good declar home note point time consider determin rate chargeabl time good arriv time good declar lodg time declar accept custom time import duti tax paid time good releas payment import duti tax method payment accept standard nation legisl method pai import duti tax chargeabl recommend practic custom author permit payment cash note author method payment cash includ bank postal chequ payment transfer chequ drawn foreign bank accept requir bank offic countri import date place payment standard custom author determin date payment amount import duti tax chargeabl due place payment made note import duti tax paid custom offic good declar lodg payment made agenc offic design custom author import duti tax gener requir paid time good declar lodg accept good releas circumst payment defer defer payment import duti tax recommend practic person regularli clear good home author defer payment import duti tax interest charg note person benefit facil requir furnish secur amount determin custom author person wish defer payment requir submit applic write custom recommend practic secur requir defer payment person regularli clear good home custom offic custom territori author provid gener secur recommend practic amount secur provid defer payment exce amount import duti tax potenti chargeabl respect good import period payment import duti tax defer note custom author determin amount secur basi amount import duti tax paid previou period durat event rate applic volum import amount secur adjust standard person requir provid secur defer payment allow choos form secur prescrib nation legisl conveni recommend practic period payment import duti tax defer dai date payment amount import duti tax chargeabl due note period fix type tax custom author agre import duti tax respect import period payabl fix date proof payment standard import duti tax paid receipt constitut proof payment issu payer note receipt declar copi declar period limit collect import duti tax standard nation legisl period custom author legal action collect import duti tax paid due interest arrear standard nation legisl determin rate interest chargeabl amount import duti tax paid due condit applic interest releas good standard good declar home releas custom author examin decid examin provid offenc found import duti tax chargeabl paid action ensur collect recommend practic custom author satisfi declar subsequ accomplish formal respect clearanc home releas good provid declar produc commerci offici document give main particular consign concern accept custom note custom author make condit releas support document deem essenti produc control provid nation legisl veterinari health phytopatholog control carri compet author declar requir furnish secur ensur complianc undertak custom recommend practic good examin promptli instanc expert call good analyz special laboratori examin basi sampl detail technic document custom author wait examin complet releas good note custom author grant releas condit secur furnish ensur collect addit import duti tax chargeabl recommend practic offenc discov check good declar accompani document examin good custom author wait offenc regular releas good provid declar furnish secur ensur collect addit import duti tax penalti liabl good art liabl confisc destruct abandon good recommend practic condit offenc discov check declar examin good declar person interest requir pai import duti tax entitl repay thereof request good declar home releas abandon revenu destroi render commerci valueless custom control custom author decid abandon destruct entail cost revenu good declar home destroi irrecover lost accid forc majeur provid destruct loss occur good releas duli establish satisfact custom author wast scrap remain destruct liabl home import duti tax applic wast scrap import state note offenc discov custom author facil subject payment penalti laid nation legisl recommend practic custom author sell good declar time allow releas offenc discov proce sale deduct import duti tax charg expens incur made person entitl receiv held dispos period note procedur good declar accept declar unabl pai import duti tax request good assign custom procedur inform clearanc home standard custom author ensur relev inform clearanc home procedur readili person interest appendix annex layout kei good declar home gt pic file quot quot gt appendix ii annex note size layout kei iso size mm inch form provid mm top margin mm left hand file margin line space base multipl mm inch width space multipl mm inch layout conform econom commiss europ ec layout kei illustr appendix minor deviat exact size box permiss requir reason issu countri exist metric measur system featur nation align system document countri determin standard weight paper machin turn background prevent falsif standard compris question size layout guid word includ layout kei intend natur inform place countri remain free replac word nation form word consid provid word affect natur inform layout kei addit open administr omit form item layout kei requir space vacant offici purpos addit item requir administr provid layout kei alloc quot free dispos area quot annex ii annex annex outright export introduct outright export good gener involv simpl custom formal good declar requir case export produc custom commerci document inform requir good export condit export author lodg singl good declar consolid return cover export period collect export duti tax applic purpos custom control ensur enforc nation legisl export prohibit restrict check particular determin amount intern duti tax repay allow exempt grant addit custom respons collect inform need prepar extern trade statist good export subject control compet author custom veterinari phytopatholog health control annex deal formal measur custom formal involv outright export irrespect mode transport accord definit quot outright export quot annex deal good export drawback procedur process procedur repay import duti tax cover good carri post travel baggag definit purpos annex term quot outright export quot mean custom procedur applic good free circul leav custom territori intend remain perman exclud good export drawback procedur process procedur repay import duti tax term quot good free circul quot mean good dispos custom restrict term quot custom territori quot mean territori custom law state appli full term quot export duti tax quot mean custom duti duti tax fee charg collect connect export good includ fee charg limit amount approxim cost servic render term quot good declar quot mean statement made form prescrib custom person interest custom procedur appli good furnish particular custom requir declar applic procedur term quot examin good quot mean physic inspect good custom satisfi natur origin condit quantiti good accord particular furnish good declar term quot person quot mean natur legal person context requir principl standard outright export govern provis annex standard nation legisl condit fulfil custom formal accomplish outright export note nation legisl includ prohibit restrict respect export categori good oblig fulfil connect outright export includ lodgment cover document payment export duti tax chargeabl compet custom offic standard custom author design custom offic good clear outright export determin compet offic hour busi factor account includ requir trade industri transport note compet custom offic restrict export mode transport categori good good come region frontier zone industri zone custom author requir outright export categori good subject special control measur diamond antiqu work art control compet author effect custom offic design purpos standard custom author good outright export declar inland custom offic note justifi circumst custom author author custom post set premis commerci undertak examin good carri inland custom offic good declar outright export custom author requir good declar outright export inland custom offic convei offic exit custom transit standard custom offic locat common frontier custom author countri concern correl busi hour compet offic clearanc good busi hour custom offic standard request declar reason deem valid custom author administr organ permit good outright export clear busi hour custom offic expens entail clearanc charg declar declar standard nation legisl condit person entitl act declar extent respons right document submit outright export good declar form content standard form good declar outright export conform offici model laid custom author custom author requir particular deem assess collect export duti tax chargeabl repay exempt intern duti tax compil statist applic law regul custom respons enforc note custom author gener requir particular relat person address declar address export address consigne particular relat transport mode transport identif mean transport particular relat good countri destin descript packag mark number number kind descript good gross weight net weight quantiti particular assess export duti tax chargeabl tariff head rate export duti tax amount export duti tax particular statist item number applic descript good refer document submit export licenc health certif place date signatur declar recommend practic revis present form prepar form good declar outright export custom author layout kei appendix accord note appendix ii accept commerci document lieu offici form recommend practic custom author provid offici form declar good made lodg commerci document invoic particular relat good export note custom author satisfi commerci document good export liabl export duti tax give rise repay exempt intern duti tax good declar compil statist recommend align invoic layout kei intern trade adopt econom commiss europ ec layout kei reproduc appendix iii custom author accept commerci document produc automat data process techniqu recommend practic custom author agreement author compet matter extern trade ensur document requir connect outright export includ standard seri extern trade document note standard seri extern trade document align layout kei econom commiss europ compat inform common document reproduc run method pre print blank form number copi submit recommend practic custom author reduc number copi good declar commerci document requir lodg declar document submit support good declar commerci document standard support good declar commerci document lodg declar custom author requir document consid permit control oper ensur complianc requir relat applic relev restrict regul note custom author requir product export licenc phytopatholog health certif period lodgment good declar commerci document standard person frequent export good custom author condit laid singl good declar consolid return set particular cover export person period note custom author grant facil subject condit export proper commerci record control measur custom author requir declar produc export copi transport document support document custom author accept consolid return produc automat data process techniqu examin good extent examin standard custom author limit examin good case deem essenti ensur complianc law regul custom respons enforc note examin good custom author undertaken gener confin count packag verifi descript good quantiti export examin good place custom offic standard custom author undertak examin good request declar reason deem valid examin place place custom offic expens entail examin charg declar note good examin premis person concern time contain mean transport load sampl custom standard sampl ensur applic provis nation legisl sampl drawn small assess payment export duti tax chargeabl standard nation legisl rule formal accomplish facil grant connect assess payment export duti tax chargeabl outright export export good permiss export standard export good permit control custom compet author complet provid offenc found export licenc document requir produc export duti tax chargeabl paid action ensur collect note good export immedi export permit custom control fact export countri custom rout road railwai waterwai rout pipelin export good recommend practic export good delai ground good declar incomplet minor irregular found document provid interest revenu essenti control export prohibit restrict forc affect evid arriv destin standard custom author requir evid arriv good abroad matter note gener evid requir respect good evid export qualifi repay exempt consider sum intern duti tax reason fear abus respect good subject special control arm ammunit evid requir consist statement suppli consigne certifi custom author countri destin repay exempt intern duti tax standard nation legisl rule formal accomplish respect repay exempt intern duti tax recommend practic good export outright qualifi repay exempt intern duti tax benefit repay exempt export inform outright export standard custom author ensur relev inform outright export readili person interest appendix annex layout kei good declar outright export gt pic file quot quot gt appendix ii annex note size layout kei iso size mm inch form provid mm top margin mm left hand file margin line space base multipl mm inch width space multipl mm inch layout conform econom commiss europ ec layout kei illustr appendix minor deviat exact size box permiss requir reason issu countri exist metric measur system featur nation align system document countri determin standard weight paper machin turn background prevent falsif standard compris question size layout guid word includ layout kei intend natur inform place countri remain free replac word nation form word consid provid word affect natur inform layout kei addit open administr omit form item layout kei requir space vacant offici purpos addit item requir administr provid layout kei alloc quot free dispos area quot appendix iii annex layout kei invoic gt pic file quot quot gt annex iii annex annex repay import duti tax introduct clearanc good declar home releas discov import custom author basi custom charg calcul incorrect ow inter alia error part custom author declar person concern consignor shipper reason import duti tax charg charg greater chargeabl happen good damag destroi irrecover lost accid forc majeur releas home case reason equiti import duti tax charg refund part person concern verif fact obtain refund import duti tax overpaid payment made remiss import duti tax excess amount chargeabl import overcharg aros error part custom author occas circumst control import person concern repay made undu delai minimum formal case make repay subject condit special safeguard fraud abus provis annex appli repay made drawback procedur refund deposit secur payment import duti tax definit purpos annex term quot repay import duti tax quot mean refund part import duti tax paid good declar home remiss part duti tax payment made term quot import duti tax quot mean custom duti duti tax fee charg collect connect import good includ fee charg limit amount approxim cost servic render term quot releas quot mean action custom permit good undergo clearanc dispos person concern term quot person quot mean natur legal person context requir principl standard repay import duti tax govern provis annex scope standard nation legisl prescrib case condit amount import duti tax paid assess payabl exce amount legal due repay import duti tax grant note repay grant import duti tax repaid provis case repay import duti tax grant error assess standard repay import duti tax grant establish overcharg result error assess good lower declar standard repay import duti tax grant found import duti tax assess basi higher dutiabl provid fact establish satisfact custom author incorrect tariff classif standard repay import duti tax grant overcharg result incorrect tariff classif declar good provid fact establish satisfact custom author good damag destroi lost standard repay import duti tax grant respect good damag destroi irrecover lost accid forc majeur releas home provid fact duli establish satisfact custom author standard good grant total partial exempt import duti tax reason specif damag destroi irrecover lost accid forc majeur releas home remiss grant amount import duti tax exempt grant provid damag destruct loss duli establish satisfact custom author note remnant good cover standard clear home exist state import state export abandon free expens revenu render commerci valueless custom control expens revenu custom author requir good accord agre specif standard repay import duti tax grant respect import good found defect accord agre specif time import work repair countri import export reason time foreign supplier person design supplier good hinder repay indispens discov defect circumst caus export good altern export good abandon revenu destroi render commerci valueless custom control custom author decid abandon destruct entail cost revenu note repay import duti tax good kind refer sentenc standard consid provis standard good export shortag standard repay import duti tax grant respect good declar consign establish satisfact custom author good fact import custom territori good custom procedur recommend practic permiss custom author good origin declar home custom procedur repay made import duti tax overcharg repay procedur standard procedur laid claim repay import duti tax simpl note repay procedur initi request person concern initi custom standard decis claim repay reach notifi write person concern undu delai repay amount overpaid made verif claim standard establish custom overcharg result error part custom author assess import duti tax repay grant matter prioriti time limit recommend practic time limit fix claim repay import duti tax accept limit suffici durat account differ circumst pertain type case repay import duti tax grant inform repay standard custom author ensur inform provis relat repay import duti tax readili person interest