decis ec european parliament council decemb adopt action programm custom commun custom european parliament council european union regard treati establish european commun articl thereof regard propos commiss regard opinion econom social committe act accord procedur laid articl treati light joint text approv octob concili committe complet intern market januari entri forc treati european union enlarg commun includ state extens commun transit system includ poland czech republ slovakia hungari rapid develop trade commun rest world consequ gener agreement tariff trade gatt agreement sign april approv council decemb requir clear identif implement strateg guidelin role custom servic expect plai commun defin complet intern market elimin control good intern border union substanti differ persist home market member state intern market continu develop intern market genuin home market encourag member state commiss measur enabl custom servic discharg respons provis enforc common polici context monitor implement common commerci polici common agricultur polici common fisheri polici effici fact intern border enabl good move freeli commun custom territori custom formal make carri procedur control equival effect point territori entri exit order safeguard applic commun polici protect legitim interest citizen econom oper commun financi interest respect speed fluiditi extern trade applic procedur control point entri exit commun custom territori point territori custom clearanc carri respons custom administr member state effect action custom administr essenti condit guarante proper manag intern market case ensur inter alia high degre protect commun financi interest criteria agre commun level determin natur control carri protect financi interest european commun cooper strengthen custom administr member state oper effici effect singl administr equival result obtain custom action applic commun law strengthen cooper collabor custom administr member state commiss develop cooper strengthen effect instrument manag border singl market council regul eec februari check conform rule product safeti case product import countri commun februari european parliament council develop administr cooper implement enforc commun legisl intern market commiss identifi custom field cover commun resolut june subject council invit commiss member state pursu work activ field custom action regard fight growth illicit traffick fraud emphas commun framework power support action member state prejudic oblig aris council regul eec mutual assist administr author member state cooper commiss ensur correct applic rule custom agricultur matter regul replac full advantag possibl administr cooper commun rule provid individu action administr incap achiev result essenti custom provis appli ensur proper function intern market commun framework establish plan prioriti order arriv coordin action commun member state ensur custom administr fit task entrust framework market intern border implement commun action programm constitut suitabl wai achiev object interim final report submit commiss establish custom academi effect improv train member state custom offic commun law articl treati make clear commun action field vocat train fulli respect respons member state content organ vocat train object action programm ground framework object common commun member state order guid action initi implement commun action programm vocat train offici custom administr matthaeu establish decis eec consider field train technic cooper extern dimens action commun member state member state provid uniform offici point entri exit custom territori commun visibl wear twelv star symbol european commun commun member state contribut financ action programm contribut paid gener budget european commun section iii commiss decis lai entir durat programm financi framework constitut princip point refer mean point declar european parliament council commiss march budgetari author annual budgetari procedur programm year durat laid programm establish principl custom polici guid year implement programm coordin organ partnership commiss member state custom polici committe made director gener custom administr commiss member state repres action programm base experi acquir pilot project launch commiss take account find set commun march entitl fraud transit procedur solut foreseen perspect futur programm scope power laid treati take principl subsidiari proportion account adopt decis articl establish programm decis establish commun action programm support complement action undertaken member state custom field action programm call custom programm implement period januari decemb implement programm commun action base common framework object refer articl procedur implement evalu programm laid articl purpos decis custom administr public administr empow enforc custom legisl articl measur contribut awar custom commun member state provid uniform offici point entri exit custom territori commun visibl wear twelv star symbol european commun articl implement programm implement programm coordin organ partnership commiss member state custom polici committe made director gener custom administr commiss member state repres adopt provis purpos accord respect power articl common framework object common framework object provid articl commiss member state establish plan prioriti order defin carri coordin action ensur custom action match commun intern market aim guarante commun law appli achiev equival result point commun custom territori order avoid distort prejudic proper function intern market aris ow variat custom procedur appli part commun protect commun interest financi interest afford equival level protect commun citizen econom oper point commun custom territori custom clearanc formal carri ensur fluiditi requir intern trade oper provid framework commun dimens organ servic provis infrastructur equip promot joint oper materi contribut implement commun rule foster initi member state propos implement singli jointli improv effici custom administr carri task member state develop train custom administr offici adapt chang role implement commun custom rule common polici extern border contribut action field train technic assist cooper establish develop high qualiti custom servic countri request agreement commun conclud conclud countri mean encourag develop commun trade encourag open effici custom action benefit legitim trade strengthen relat commun custom administr busi legal scientif circl oper engag foreign trade custom administr countri acced european union articl custom control accord object defin point articl member state commiss make custom control carri protect interest financi interest commun ensur effect effici homogen applic commun rule common polici provid equival level protect make check procedur relat conform technic standard safeti import product danger product compli point commun custom territori custom clearanc formal carri ensur smooth flow trade special care custom administr interven effici purpos proper applic commun provis affect control point entri exit commun custom territori point commun custom territori custom clearanc formal carri appli provis relat common polici develop cooper protect intellectu properti environ consum cultur heritag work collabor obtain equival result regard control simplif trade order avoid distort competit lead deflect trade ensur equal treatment oper order achiev object adjust work method equip materi reinforc effect control foster develop target risk analysi posteriori audit techniqu determin natur control order achiev equival result ensur administr penalti breach commun rule effect proportion deterr charact full advantag possibl provid commun legisl set administr cooper agreement mutual assist conclud countri recours facil analys evalu implement control procedur put oper examin power member state custom administr offici care promot resourc articl monitor adjust commun rule procedur commiss partnership member state close consult econom partner arrang continu monitor commun rule procedur aris commun custom code establish regul eec implement provis aim monitor ensur rule procedur adjust protect interest commun member state oper engag foreign trade simplif rule procedur carri specif joint action articl commiss member state endeavour identifi difficulti implement rule malfunct intern market diverg practic entail articl recoveri improv result obtain post clearanc collect duti unpaid evad recoveri amount wrongli paid commiss submit report member state legal provis difficulti encount custom author framework power commiss utmost coordin measur field member state propos amend safeguard interest commun articl fight fraud purpos fulfil object set point articl point articl commiss member state make effort ration effici mean act combat fraud illicit traffick action interpret cover commun rule provis applic trade good commun countri includ presenc transit good connect trade end commiss member state draw carri develop polici combat custom fraud commun level order account progress european integr commun intern commit develop custom situat regard resourc complementari manner polici aim take maximum advantag exist legisl provis amend improv collect analysi distribut exploit inform commun level make fullest inform technolog increas comput system custom servic rapidli includ commiss member state action requir framework tir convent view computer control tir carnet computer commun transit system indentifi obstacl imped effici action cooper fight fraud order elimin regard role power custom administr offici ensur effect penalti appli pursu develop coordin action commun investig control mission countri develop cooper countri countri central eastern europ compet intern organ relev busi circl make greater benefit commun capac commiss member state staff countri ensur irregular articl improv work method commiss support action aim improv work method custom administr partnership member state encourag coordin develop applic work method field risk analysi order determin good subject custom control undergo documentari physic examin releas grant audit techniqu check undertak account simplifi procedur assign good discharg custom approv treatment computer handl custom procedur includ date techniqu electron data exchang take account current state computer nation administr interest commun econom oper relev develop intern sphere partnership member state commiss studi possibl develop computer mean suit facilit exchang inform custom administr conclus memoranda understand econom oper order establish facil control check exchang inform data protect commun interest articl specif joint action purpos implement action programm commiss decid year partnership member state specif sector commun custom legisl subject monitor monitor carri joint team made custom expert member state commiss team made basi theme theme approach visit point commun custom territori end visit draw report identifi analys work method difficulti implement rule observ site studi includ suggest adapt commun rule work method order improv effici custom action expert report commun relev depart member state commiss addit monitor commiss partnership member state recours inter alia complementari studi intend show point view oper engag foreign trade organ work parti seminar charg studi wai effect coordin improv oper custom administr articl role power offici custom administr power offici member state custom administr examin framework articl regard role requir plai implement commun law articl ration coordin resourc purpos implement point articl commiss set commun framework consult coordin order ensur account requir intern market member state commun framework consult coordin commiss partnership member state identifi mean custom action resourc enabl carri instrument commun financ joint oper arrang action prove order attain object programm identifi possibl action commiss organ meet expert seminar bring repres busi circl concern commiss partnership member state care promot resourc simplifi custom rule procedur inform technolog articl administr custom penalti order ensur penalti commun legisl enforc equal effect protect commun financi interest effect commiss partnership member state due regard principl set point articl respect power commun member state principl member state nation law light principl subsidiar proportion identifi irregular custom sector basi oblig result commun custom code implement provis basi compar studi import rank legal order member state light degre graviti commiss submit propos consid achiev object commiss inform budgetari author content measur adopt articl train action member state commiss implement measur attain object defin point articl bear mind decis eec respect respons train polici special attent paid develop train instructor initi train custom offic order common teach modul relat full rang custom rule procedur common polici drawn provid specif action introduc carri support member state effort field continu train provid staff custom administr level train carri task train complement action aim make commun custom recept work method techniqu develop countri custom administr gener increas cooper countri end identifi reciproc basi exchang offici administr train seminar organ commun budget take respons share cost oper relat offici commun administr contribut determin case case basi cost link organ seminar accord principl sound financi manag commiss financ oper organ seminar cost effect commiss examin partnership member state possibl introduc custom train measur includ common core train programm implement nation administr direct firstli joint train senior offici custom administr member state commiss commun institut servic train offici inter alia mean exchang experi organ seminar commun territori train custom offic provid matthaeu programm extend countri central eastern europ acced european union experi gain pilot project justifi articl train technic assist action custom administr countri framework implement point articl commiss ensur partnership member state coordin train technic assist cooper action carri commun member state benefit countri custom administr ensur consist commun action train extern intern commiss partnership member state resourc ensur implement train technic assist cooper action benefit countri administr framework action bear expens aris articl relat oper engag extern trade framework implement point articl commiss set action give support initi member state aim improv strengthen relat custom administr commun oper engag foreign trade commiss account find inform provid oper engag foreign trade action form develop public distribut inform media intend make oper familiar custom procedur simplifi custom clearanc procedur aim strengthen competit commun economi depth dialogu busi circl commiss member state propos custom measur signific influenc econom activ simplif custom rule procedur subject refer point articl train activ aim make foreign trade oper familiar commun law articl evalu report programm subject continu evalu carri partnership commiss member state evalu pursu mean report refer paragraph mean specif activ member state forward commiss decemb latest interim report june latest final report implement impact programm commiss submit european parliament council june latest interim report implement programm june latest commun desir continu programm accompani suitabl propos june latest final report implement programm report forward econom social committe committe region inform articl financ prejudic action fund provid commun programm financi framework implement programm period januari decemb set ecu million accord detail procedur annex hereto annual appropri author budgetari author limit financi perspect member state extent involv particip achiev aim programm complianc budgetari procedur plan articl decis enter forc dai public offici journal european commun appli januari articl decis address member state brussel decemb european parliament presid hänsch council presid barrett oj oj oj opinion european parliament octob oj common posit council decemb oj decis european parliament april oj decis european parliament decemb decis council decemb oj regul amend act access oj oj regul amend regul eec oj oj oj regul amend act access annex breakdown financi framework refer articl gt tabl gt commiss statement commiss undertak examin partnership member state possibl develop respect principl subsidiar long term exchang offici nation administr durat exchang post custom administr member state abil commiss member state account experi acquir implement matthaeu programm applic articl council decis eec june adopt commun programm subject vocat train custom offici matthaeu programm