special report audit risk analysi techniqu custom control clearanc good accompani repli commiss pursuant articl subparagraph ec treati introduct commun budget part financ custom duti agricultur levi tradit resourc budget estim tradit resourc ecu billion approxim total budget respons collect resourc devolv member state front line collect carri custom servic member state addit collect resourc custom servic respons thing implement econom polici measur protect commun import prohibit danger good illeg drug monitor trade endang speci cite convent control export give rise charg commun budget common agricultur polici complet singl market januari accompani come forc commun custom code establish council regul eec octob code implement provis intend consolid exist commun custom regul object guarante uniform applic custom legisl commun subsequ amend legisl lai specif term natur control exercis custom author protect commun financi interest design ensur correct applic custom legisl put role european union custom servic perspect understand natur environ requir oper work dictat commun regul underpin member state nation legisl instruct requir process year million import declar similar volum export declar million commun transit oper appli combin nomenclatur taric excess product posit compris number duti rate depend countri origin product custom legisl appli specif good constantli updat amend duti levi rate imposit anti dump duti tariff quota factor object trader maximis profit combin ensur time collect correct duti levi risk risk analysi oper circumst member state reduc cost public servic introduc effici measur custom control ensur servic remain effect protect commun interest obviou end immin commenc singl market januari european institut public administr maastricht carri request commiss studi organis member state commun custom administr custom question committe agre recommend studi improv work method custom servic deserv consider ad hoc group expert set pursu question concentr effort risk analysi custom control ecofin council approv novemb risk analysi target financi control ask commiss adopt end measur introduc principl target risk audit sector subject control commun custom code implement provis provid risk analysi techniqu control good import simplifi custom procedur air sea regul govern monitor agricultur product receiv refund export requir risk analysi techniqu examin rate fall addit legisl imper custom author risk analysi techniqu determin exercis control mandat decis ec european parliament council decemb adopt action programm custom commun custom aros pilot action custom initi decemb head custom administr member state state intent improv cooper custom servic implement control procedur equival effect point extern border commun custom territori decis state action programm call quot custom programm quot implement period januari decemb articl 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 protect commun interest financi interest articl accord object defin point articl member state commiss order achiev object adjust work method equip materi reinforc effect control foster develop target risk analysi posteriori audit techniqu determin natur control achiev equival result articl commun document pronounc encourag exhort risk analysi express desir commun custom servic act signific commun commiss european parliament council outlin action plan transit europ council resolut novemb computeris custom transit system council regul ec euratom protect commun financi interest council resolut octob simplif rationalis commun custom regul procedur commiss repli observ made court annual report european parliament resolut novemb report oper inspect arrang tradit resourc decemb council resolut decemb set prioriti cooper justic home affair field period januari date entri forc treati amsterdam document list paragraph stress state art custom techniqu effect work method inform technolog risk analysi target control risk profil common coordin risk manag polici harmonis qualit quantit control degre risk advanc audit system insist requir nation custom servic act member state invit cooper close coordin effort view attain common object commiss note lack homogen inspect techniqu member state express belief develop risk analysi method remedi state affair custom programm hope draw commun wide risk profil custom regim member state make systemat risk analysi method control measur risk analysi risk analysi defin systemat process make decis base structur collect analysi inform structur risk identif analysi target intervent risk evalu effect target minimis elimin risk altern risk analysi system identif manag inform consist transpar manner comprehens identifi document assess risk system lead minimis risk coordin control effort prioriti assign includ perform inform monitor progress effect review entir system system risk analysi adher fundament principl meet object set aspir european parliament council commiss head custom administr paragraph principl context risk analysi oper defin custom territori european union singl market impli fragment natur commun custom administr acknowledg step counterbal coordin action freedom movement good singl market risk face commun pure local risk identifi risk identif depend significantli eas inform worthwhil intellig share affect servic access inform risk identifi ensur commun wide adequ coordin risk analysi carri result analysi work carri individu member state share member state analysi work coordin avoid unnecessari duplic wast valuabl resourc rel prioriti risk identifi determin uniform treatment risk effect point territori suffici resourc dedic elimin risk greater impact commun resourc final structur system complet effect monitor review process ensur pertin inform underli assumpt decis accur date relev monitor carri custom servic commun spirit cooper review inform feedback process lead updat analysi prioritis control work coordin risk analysi activ date ad hoc group expert refer paragraph commenc work question risk analysi march commiss servic contribut member state group produc guidelin risk analysi commun draft guidelin present commiss group februari complet guidelin number draft made member state encourag implement stood bind guidelin issu member state octob guidelin focal point pilot project conduct member state decemb court inquiri court inquiri focus risk analysi custom control exercis physic inspect good documentari check import declar affect commun resourc absenc encompass statutori basi risk analysi commiss advoc risk analysi custom control materi imposs nation custom administr carri physic inspect documentari check consign good trader good perpetr fraud risk analysi focus trader import consider court consid year start risk analysi programm year open singl market state implement risk analysi techniqu member state need audit model compon risk analysi system set paragraph inquiri focus methodolog adopt member state identifi protect commun resourc risk inquiri examin control coordin role servic commiss sought focu manag effect techniqu emploi sourc intellig put extent feedback mechan place formal risk analysi techniqu inquiri attempt assess effect altern method protect commun financi interest member state visit belgium denmark germani spain franc itali netherland unit kingdom court sought inform nation control polici instruct assess extent risk analysi role plai nation custom comput system select custom declar special examin includ system abil isol transact profil test filter inform sourc methodolog collect risk data methodolog analys risk data provid assign resourc counterbal highest risk system distribut risk detail outfield custom staff obtain feedback data court test applic methodolog number custom offic member state visit court select sampl inform notic issu commiss member state council regul ec march mutual assist assess made notic member state extent made oper custom staff find court acknowledg number member state wholli commit support attempt made develop commun wide risk analysi methodolog custom control find present report assist effort gener find member state risk analysi techniqu recognis oper staff reason access inform risk instanc inform analys adequ ensur resourc alloc area highest risk commun inform detect fraud case mutual assist provis structur line commun ensur inform intellig common risk share member state commiss mutual assist inform member state essenti posteriori control custom transact exception custom servic sourc inform potenti risk current futur import commiss guidelin formal acknowledg peopl defraud good don risk analysi present focus exclus riski good signific effort member state coordin identif riski good trader custom regim inher risk prone endeavour concentr risk analysi trader custom regim member state feedback process consist financi detail amount collect result posteriori control case control give rise collect addit duti carri result risk analysi exercis data transmit collect centr give detail circumst specif risk gave rise collect addit duti extent converg level physic documentari control carri member state low member state nation instruct provid direct custom declar subject document check member state visit statist data documentari check member state visit level documentari check carri vari number member state determin precis level physic inspect carri directli import good estim made court custom offic visit level physic check carri vari specif find member state visit contend risk analysi techniqu custom control activ support content nation control plan instruct emphasi distinct risk area good trader custom regim variabl variabl emphasi heighten level central involv risk manag process respons perform risk analysi wholli devolv local offic member state visit element local central region input methodolog member state distinct risk identif paragraph risk analysi paragraph made lack clariti evid central administr level carri oper level absenc clear nation guidanc train member state court find evid analysi risk relat import good commun member state system oper basi risk analysi evid produc support member state ampl distribut inform riski good primarili mutual assist arrang real provis analysi risk involv ensur target good major risk member state visit custom declar present simplifi procedur receiv documentari check final clearanc import good risk analysi select declar physic documentari check time clearanc declar subject post documentari check fact check carri member state purport risk analysi control procedur call question respect custom author confid qualiti risk analysi carri commiss constitut unwarr obstruct flow legitim trade place disproportion burden staff budget custom administr filter system altern check declar filter system system reli creation filter profil paramet effect implement computeris clearanc environ custom clearanc system member state visit filter capabl determin select declar subject physic documentari control member state custom offic connect computeris custom clearanc system make filter inform control select declar mandatori degre effect sophist reliabl filter system member state vari member state filter custom declar effect establish profil transact prone risk program clearanc system isol match profil profil set respons central custom administr member state local custom offic facil add profil deal local determin risk member state facil set profil central exist select import physic check custom limit criterion greater ecu set documentari control criterion select declar render virtual ineffectu local risk base criteria exist local criteria offic manag appli principl set paragraph pre clearanc good commerci document entri computeris system result custom unabl perform check requir system consequ control process render uneven system member state profil set valid paramet type restrict result broad categori select consequ nation central profil system compris registr clearanc modul user simplifi procedur member state easili bypass profil select user avoid caught profil clear good custom centr home offic coordin local set profil result homogen control custom offic member state nation set profil design isol declar subject custom control mandatori commun regul local profil expect base risk analysi coordin local set criteria result unequ treatment declar similar risk custom offic risk analysi regular revis updat local establish risk profil risk profil system member state carri central servic concentr risk smaller irregular import custom base system audit control major trader nation profil rare give rise mandatori physic inspect local custom offic autonomi set level physic inspect documentari control local risk factor system member state central administ predetermin statutori risk criteria mathemat algorithm random factor select declar physic control risk analysi updat profil criteria set legisl gener charact random control commiss guidelin recommend integr random control risk analysi methodolog mean detect previous undetect risk member state evid element random select declar control member state system natur incorpor element random select local custom staff member state encourag random test rigor risk analysi system run risk import risk factor overlook knowledg criteria discov potenti dishonest trader agent critic risk analysi system element random select procedur effect filter effect filter determin qualiti analysi work set profil set profil insuffici focus result select declar inher riski consequ subvert origin intent profil set exercis exampl cite relat member state paragraph properli assess effect filter process adequ relev data base assess mean inform type declar select filter result ensu control circumst interpret inform fed back analysi servic inclus futur profil exercis member state visit evid adequ feedback result filter process member state local custom staff power overrid nation set profil report fact consequ nation data statist effect filter unreli local custom staff carri control respons local risk factor gener formalis mechan record factor futur local nation system member state risk analysi system provis record incid local select control feedback result fraud irregular case custom offic member state ecu million addit duti recov respect underdeclar initi clear risk analysi system check balanc ecu million recov aros declar select system riski court concern signific sum collect declar initi deem low risk case absenc adequ feedback central administr mean administr unabl confirm homogen coverag custom control exist custom area ensur homogen commun level rate control effect filter system obtain breakdown rate control effect member state visit gener trader riski good simplifi procedur filter system simplifi clearanc procedur filter system problemat exercis custom author physic inspect good instanc simplifi procedur direct trader input dti electron data interchang custom author short time desir carri physic inspect good remov custom control procedur permit custom author block remov good practic pressur oper custom offici carri control geograph remot locat present logist problem hand physic control import trader approv period entri system global monthli declar good import month difficult post import control trader option member state nation instruct number year requir risk analysi control import larg trader simplifi procedur court found select import spot control carri daili ad hoc basi obviou risk analysi techniqu strength weak filter system principl filter system provid basi adequ control commun resourc case carri analysi identifi risk reason autonomi local offic hone output system effect effici filter system member state lessen number factor lack coordin transnat profil absenc real analysi risk area absenc feedback result control inadequaci comput system instanc lack understand purpos object target system case court note risk profil declar maximum amount duti paid preferenti rate claim shortcom result riski good trader identifi inadequ feedback real risk properli attend swamp filter hit blanket criteria limit paragraph trader bypass accident deliber filter control aris inflex computeris system procedur paragraph inconsist treatment risk custom territori individu member state aris local profil risk factor regard nation commun import member state coordin risk criteria custom offic post import control risk analysi nation level risk rate trader primari import effect control commun resourc clear da audit work carri court member state recent year signific level resourc paid small number larg trader member state trader make custom declar defer monthli basi period entri system commiss guidelin advoc risk analysi techniqu select trader control member state visit post clearanc control visit supplement control carri time import control trader simplifi procedur member state annual control plan valuat account control servic base formal risk analysi nation standard set level inspect met nation control plan member state custom servic risk analysi post import control work work carri nation region inspect servic accord preselect financi limit trader control annual programm select risk analysi techniqu criteria specif case review provid court court note post import control carri plan detect underpay duti procedur oper permit control extend current date requir subsequ control programm result addit duti establish earliest opportun member state authoris trader simplifi procedur deem determin risk analysi condit record fiscal knowledg trader nation instruct requir annual control visit audit carri instanc includ provis extraordinari visit deem risk analysi formal select trader extraordinari visit control plan member state provid select trader post import control basi potenti revenu loss system base quantifi revenu risk design give assur term confid gap intend happen happen accept system target trader custom regim greatest risk examin recent nation audit institut review consequ revis critic level system risk adjust give desir level audit work inflex system evalu incomplet test insuffici train guidanc system instil understand audit techniqu principl resourc static reflect risk compet object custom administr result reduct achiev assur object custom control plan period entri trader member state requir formul formal risk analysi procedur case inconsist detect number offic visit member state nation control plan requir risk analysi select trader control evid formal risk analysi approach custom offic visit local knowledg trader appli select process inform post import control system wide custom author member state counter risk face system characteris comput assist risk select process predefin risk factor annual plan trader audit produc court note data risk analysi base date level initi risk assess made trader depend custom region make assess region visit audit court note level audit plan achiev result previou audit gener updat risk factor plan process clear procedur member state visit ensur select riski trader annual audit plan capabl identifi trader signific custom transact clear declar custom point countri neighbour member state nation control plan precondit creation homogen approach custom control commun exist consist nation control plan member state nation control plan strategi instruct member state evid formal nation control plan evid court audit divers control practic found aris absenc adequ coordin central level local region input plan system post import control problem court report post import control member state report financi year report note number member state risk analysi determin control plan court find year progress risk analysi target riski trader fact member state formal express risk analysi find urgent formalis target area case risk criteria adjust match predetermin resourc alloc proper risk analysi system risk state preambl identifi assess prioritis alloc resourc test sampl custom declar match notic issu pursuant mutual assist arrang case member state carri retrospect examin transact match notic put place post clearanc recoveri procedur relat inform basi risk analysi court find vari widespread distribut mutual assist inform notic custom offic member state member state custom offici offic reli memori target declar match criteria involv system declar subject documentari check random select mechan integr system declar made chanc select physic examin member state analysi carri detail inform notic determin nation profil set declar filter system member state mutual assist inform creat nation profil select distribut inform carri basi risk analysi member state visit issu mutual assist notic custom offic past histori affect transact inform futur determin risk region conclus aspir european parliament council commiss head custom administr custom servic commun act take coordin action achiev equival result commun custom territori effect effici homogen applic commun rule met paragraph widespread willing risk analysi custom servic lack coordin determin riski good circumst render ineffectu good deal control work undertaken local level paragraph suffici evid confirm inform riski subject pass frontlin custom servic absenc effect analysi relev potenti risk individu frontier post avail larg mass inform improv direct control effort paragraph manifest risk analysi methodolog member state visit enquiri common agreement risk methodolog commiss guidelin give good road map implement present trend uncoordin uneven applic commun legisl paragraph year come singl market year oper matthaeu programm greater amount cohes expect train exchang programm initi altern integr custom administr creat common specialis unit servic commun level plan control activ improv coordin member state paragraph consider amount work ensur effect effici homogen risk analysi system oper member state commiss ensur guidelin incorpor bind regul frame includ protect commun commun legisl govern aspect custom activ control amend delai provid mandatori risk base methodolog target control ensur servic adequ resourc provid effect coordin meaning analysi data member state area good regim risk commiss undertak coordin risk analysi consequenti control plan regard intra commun transact trader oper member state step ensur propos draft custom legisl increas risk introduc inappropri burdensom unmanag legisl requir commiss ensur effect oversight nation legisl introduc member state instanc effect commun legisl ensur nation legisl creat addit risk ensur activ inspect monitor servic plan risk basi contribut achiev equival control member state accept level action incorpor guidelin legisl effect innov initi member state centralis analysi product risk analysi regim risk freight intellig unit random select risk algorithm essenti innov brought form comprehens protect barrier commun resourc requir harmonis level documentari check carri member state court note documentari check vari member state member state risk analysi check environ unnecessarili wast resourc impos addit distract carri check involv post import control suffer circumst interest harmonis control place burden control econom oper union stress assist member state design structur scientif risk analysi system provis expertis train research coordin facil report adopt court auditor luxembourg meet septemb court auditor bernhard friedmann presid council decis ec euratom octob system european commun resourc oj convent intern trade endang speci cite oj commiss regul eec juli lai provis implement council regul eec establish commun custom code oj council regul eec tariff statist nomenclatur common custom tariff oj amend commiss regul ec novemb amend annex council regul eec oj custom question committe compos head custom administr member state director gener dg xxi council regul eec februari monitor carri time export agricultur product receiv refund amount oj oj oj oj oj oj oj oj oj final oj written question vivian rede commiss problem custom check oj oj written question vivian rede commiss problem custom check oj commun custom code articl council decis eec june adopt programm commun action subject vocat train custom offici matthaeu programm oj repli commiss introduct court observ provid clearer idea custom control conclus draw base custom union administ final phase custom programm member state gener oblig undertak control opportun assess control carri gener specif case council introduc rule govern control method agricultur export cover custom export procedur tailor eaggf design product banana rule check purpos collect import duti commiss regul ec januari introduc articl annex implement provis lai method check banana enter free circul circumst surround regul highli specif adopt interpret proof willing part member state accept area administ horizont commun legisl custom decis defin institut environ nation custom author requir oper object establish balanc role commun institut member state maintain balanc spirit uniti partnership commiss shortli present report implement impact custom programm parliament council risk analysi ecofin council underlin import risk analysi target financi control framework introduc custom custom decis cover rang custom legisl obviat exclud incorpor refer work method custom code modern control method custom decis categor commiss role support encourag measur work implement member state point articl fulfil assign role commiss drew guidelin draw risk profil find lack structur line commun share inform member state commiss due fact custom union manag singl custom administr structur commiss guidelin design encourag converg work method court note find futur object nation work method heavili conting factor includ department organis staff train avail resourc computeris procedur conclus computeris custom procedur improv coordin member state stage process develop transnat custom procedur nct computeris transit system achiev desir coordin system identifi good base nomenclatur code retain intens unstructur transmiss sort inform outli custom offic methodolog problem examin address futur forum respons implement custom decis train exchang scheme matthaeu programm design promot open mind approach converg practic custom servic encourag eventu harmonis nation work method present conting number factor point point set specialis unit commun level oper role role singl custom administr object partnership base manag tool recommend custom reason member state set joint oper structur kind remark limit inher custom decis introduct appli court recommend guidelin made compulsori point innov initi number member state point question documentari check vari scope member state point distinct made full scale control preliminari select oper continu carri custom offici long computeris procedur environ commiss awar examin draft legisl risk entail point compil annual control programm identifi prioriti area commiss number object criteria base risk analysi sensit custom account procedur term impact tradit resourc control member state contribut achiev equival control member state accept level point foreword special report audit risk analysi techniqu custom control clearanc good special report audit physic check agricultur product receiv export refund court carri audit custom control import give rise resourc accru european union budget export agricultur product benefit refund financ european union budget audit concentr risk analysi target custom control separ report stem markedli legisl requir import export control legisl provis custom control import current posteriori option limit legisl provis risk analysi legisl custom control export agricultur product benefit refund obligatori current includ physic posteriori control risk analysi obligatori remain option select consign physic check background necessit court spell detail definit risk analysi target custom control import natur led specif recommend improv effect export refund control audit number common conclus obligatori risk analysi monitor execut control manag feedback perform measur coordin european union custom territori physic posteriori control context protect european union financi interest limit obligatori risk analysi export refund illog risk analysi resourc manag tool facilit implement effect control european union broader legisl framework member state ensur nation administr target transact custom regim commun scheme alloc control resourc custom regim commun scheme basi compar risk european union budget time make member state account qualiti target execut control joint public report intend draw attent applic risk analysi custom control regim affect european union budget circumst commiss adopt comprehens approach implement court recommend strive consist field close relat control import export