council direct eec decemb amend direct eec gener arrang product subject excis duti hold movement monitor product amend direct eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe order give full effect provis direct eec stipul territori member state treat countri fiscal purpos product subject excis duti dispatch member state efta countri specif condit laid declar effect product intern commun transit procedur mean singl administr document made clear intra commun movement product subject rate excis duti releas consumpt place tax warehous chang place deliveri allow mean modif accompani administr document april author member state electron data base regist author warehous keeper regist tax warehous order simplifi administr procedur accompani document computer procedur emploi accompani document product move suspens arrang sea air directli commun port airport provis made product subject excis duti cover suspens arrang suspens excis duti suspens arrang discharg final order ensur smooth oper commun provis excis duti januari council direct eec march mutual assist recoveri claim result oper form part system financ european agricultur guidanc guarante fund agricultur levi custom duti respect ad tax council direct eec octob harmon structur excis duti miner oil amend adopt direct articl direct eec amend articl read prejudic nation commun provis custom matter product subject excis duti come countri territori refer articl channel island commun custom procedur releas free circul free zone free warehous dispatch member state efta countri intern commun transit procedur singl administr document excis duti deem suspend case cover indent subparagraph box singl administr document complet cn code box singl administr document dispatch product subject excis duti involv copi quot copi quot singl administr document held consignor duli annot copi quot copi quot singl administr document back consignor consigne articl word intend deliveri replac word intend deliveri member state articl amend subparagraph ad paragraph provis subparagraph appli intra commun movement product subject rate excis duti releas consumpt paragraph ad author warehousekeep dispatch agent amend administr accompani document show altern place deliveri compet author dispatch notifi immedi place deliveri immedi revers administr accompani document titl iii articl ad articl april latest compet author member state maintain electron data base regist person author warehousekeep trader regist excis purpos regist premis author tax warehous regist inform identif number issu compet author respect person premis address person premis categori good held receiv person premis address compet author contact inform date issu date cessat valid identif number data paragraph commun compet author member state case data paragraph commun automat provid specif request member state data sole identifi author registr person premis compet author member state ensur person involv intra commun movement product subject excis duti allow obtain confirm inform held term articl inform commun form pursuant articl confidenti natur cover oblig profession secreci enjoi protect extend similar inform nation law member state receiv derog paragraph compet author member state provid inform permit purpos member state applic author legisl member state request author inform member state request author similar purpos articl amend notwithstand computer procedur product subject excis duti move duti suspens arrang member state includ move sea air directli commun port airport accompani document drawn consignor document administr document commerci document form content document procedur object inappropri establish accord procedur laid articl sentenc ad final sentenc articl member state measur deal offenc irregular impos effect penalti articl phrase cover document articl replac phrase accord provis titl iii articl ad titl vii articl product subject excis duti suspens arrang articl januari discharg deem date suspens excis duti situat subparagraph involv intern commun transit suspens arrang provis forc time product arrang continu appli period product arrang determin accord provis situat involv nation suspens arrang member state determin condit formal suspens arrang discharg januari articl ad titl vii articl direct eec amend titl replac quot council direct march mutual assist recoveri claim result oper form part system financ european agricultur guidanc guarante fund agricultur levi custom duti respect ad tax excis duti quot articl letter quot quot replac quot quot point insert point quot quot quot excis duti excis duti manufactur tobacco excis duti alcohol alcohol beverag excis duti miner oil quot articl direct eec amend articl subparagraph read product fall cn code subparagraph delet articl replac member state free give effect exempt reduct rate excis mention articl refund excis duti paid articl member state bring forc law regul administr provis compli direct decemb forthwith inform commiss thereof member state adopt measur refer direct accompani refer occas offici public method make refer laid member state member state commun commiss text main provis nation law adopt field govern direct articl direct address member state brussel decemb council presid lamont oj opinion deliv novemb publish offici journal opinion deliv novemb publish offici journal oj oj direct amend direct eec oj oj