council decis march amend reserv enter commun respect provis annex intern convent simplif harmon custom procedur ec council european union regard treati establish european commun articl thereof regard propos commiss decis eec commun contract parti intern convent simplif harmon custom procedur decis decis eec eec eec eec eec eec eec eec eec commun accept annex convent pursuant articl convent commun enter reserv standard recommend practic defin annex order cover special requir custom union pursuant articl convent commun requir review year standard recommend practic respect enter reserv articl convent contract parti enter reserv annex accept decid articl reserv enter commun respect annex intern convent simplif harmon custom procedur amend result review outcom set annex decis articl presid council design person author notifi secretari gener custom cooper council outcom review refer articl brussel march council presid papantoni oj oj oj oj oj oj oj oj oj oj annex outcom review conduct commun accord requir articl intern convent simplif harmon custom procedur reserv enter commun respect annex convent annex custom formal prior lodgement good declar reserv respect standard lift reserv respect standard maintain annex temporari storag good gener reserv maintain reserv word enter respect recommend practic commun legisl custom author requir person hold good lodg secur view ensur payment custom debt aris word reserv enter respect recommend practic replac commun legisl author good temporari storag subjectg form handl design ensur preserv unalt state modifi appear technic characterist annex clearanc home word paragraph gener reserv replac commun legisl distinguish releas good free circul releas home obtain releas good free circul simpli requir custom duti paid good releas home provis taxat appli point releas free circul releas home commun gener occur time territori member state reserv respect recommend practic maintain sentenc word reserv respect standard replac commun appli provis standard declar incomplet annex relief import duti tax respect good declar home gener reserv reserv respect recommend practic standard maintain word reserv respect standard replac commun legisl grant exempt consign neglig dispatch directli countri consigne commun sentenc word reserv respect recommend practic accompani replac accompani word reserv respect recommend practic replac exempt grant substanc concern exclus commerci medic scientif purpos paragraph word ad word reserv respect recommend practic member state option exclud dual vehicl commerci profession purpos relief grant ad tax word reserv respect recommend practic replac relief import duti tax good cover standard made subject condit custom duti tax good liabl countri departur origin levi period beneficiari continu possess good import set month word reserv respect standard replac member state option make relief ad tax trousseaux movabl properti belong person transfer resid subject condit custom duti tax good liabl countri departur origin levi exempt remaind unchang word indent reserv respect recommend practic replac earlier month date fix wed case relief subject lodg secur custom duti secur option tax exempt concern word paragraph tabl reserv respect standard replac addit quantit restrict tobacco alcohol alcohol beverag commun legisl lai respect product list maximum tax duti tax allow maximum quantiti shown opposit product exempt tax coffe gram coffe extract essenc gram tea gram tea extract essenc gram duti tax perfum gram toilet water litr begin sentenc reserv respect recommend practic replac good refer recommend practic admit free import duti tax word reserv respect recommend practic replac commun legisl relief refer recommend practic subject materi question reusabl relief duti materi grant subject condit includ tax base good carri annex reimport state gener reserv reserv respect recommend practic maintain reserv respect recommend practic lift annex outright export reserv gener reserv reserv respect recommend practic standard maintain annex rule origin reserv respect standard recommend practic maintain paragraph word reserv respect standard ccc nomenclatur replac nomenclatur harmon system annex documentari evid origin reserv respect recommend practic maintain annex custom transit word gener reserv replac member state commun constitut singl territori member state option set simplifi transit procedur applic circumst good intend move territori member state member state option establish bilater multilater arrang simplifi procedur compli criteria establish applic traffic specif enterpris annex custom warehous gener reserv maintain reserv enter respect recommend practic commun legisl requir quot custom surveil quot ensur wareh procedur independ surveil method member state option requir secur reserv enter respect recommend practic commun appli provis recommend practic reserv except circumst reserv enter respect recommend practic recommend practic appli ad tax member state commun free decid repay custom duti reserv enter respect recommend practic good question export subsequ commun legisl provid storag custom warehous good liabl born intern duti taxer word reserv respect standard replac commun import good undergo usual form handl ensur preserv market qualiti prepar distribut resal circumst good govern common agricultur polici handl wai specif provid case word reserv respect standard replac commun legisl custom warehous fix maximum durat storag except case period year annex drawback reserv gener reserv reserv respect standard maintain annex temporari admiss subject export state gener reserv reserv respect standard recommend practic maintain reserv word enter respect standard commun legisl grant temporari admiss good purpos discharg temporari admiss process procedur enter custom warehous free zone procedur prior export free zone creat denmark germani greec spain ireland itali portug unit kingdom reserv word enter respect recommend practic commun appli provis recommend practic reserv except circumst word reserv respect standard replac member state free zone exist denmark germani greec spain ireland itali portug unit kingdom standard applic good introduc zone view subsequ export custom territori commun reserv pack commerci vehicl contain pallet enter respect recommend practic word reserv pack commun legisl author temporari admiss basi oral declar accompani inventori pack bear indel detach mark import full person establish custom territori commun written declar requir type pack enter temporari admiss arrang export doubt commerci usag commun legisl temporari admiss secur pack import empti bear indel detach mark provis made grant exempt requir provid secur respect pack import full subject verbal declar accompani inventori express request contrari made compet author reserv commerci road vehicl commun legisl risk failur compli oblig export commerci road vehicl temporari admiss procedur appli subject product document type laid intern convent lodg declar custom author option requir secur declar lodg reserv contain contain approv carri good custom seal commun legisl author temporari admiss formal time entri commun custom territori provid contain bear durabl appli mark visibl posit identifi owner oper give mark identif number owner oper tare weight contain case swap bodi combin road rail transport countri registr contain case air transport contain fulful condit grant temporari admiss commun custom territori written applic submit author issu found doubt oblig export list produc secur constitut reserv pallet long pallet identifi commun legisl author temporari admiss formal time entri commun custom territori identifi written applic submit author issu case written declar secur requir custom risk failur compli oblig export begin sentenc reserv respect recommend practic replac temporari admiss partial relief import duti appli consum product good annex temporari admiss process gener reserv reserv respect standard maintain word reserv respect recommend practic replac commun appli provis recommend practic reserv except circumst reserv word enter respect recommend practic custom author requir secur type amount secur fix custom author member state word reserv respect standard replac member state free zone exist denmark germani greec spain ireland itali portug unit kingdom standard applic compensatori product enter zone view subsequ export custom territori commun word reserv respect recommend practic replac commun legisl provid limit similar mention recommend practic custom debt relat compens product good unalt state occur rise payment compensatori interest amount import duti due annex temporari export outward process gener reserv reserv respect standard maintain word reserv respect recommend practic replac commun appli provis recommend practic reserv except circumst annex free zone word gener reserv replac commun legisl member state option constitut area commun custom territori free zone free zone type set denmark germani greec spain ireland itali portug unit kingdom addit commun legisl type free zone call free warehous rule appli govern free zone free warhous set spain franc itali netherland portug commun legisl cover part procedur dealt annex respect area cover commun legisl member state enter reserv word reserv respect standard replac commun legisl lai maximum storag period except case period year annex process good home reserv gener reserv reserv respect recommend practic maintain annex custom facil applic travel gener reserv reserv respect standard recommend practic maintain reserv word enter respect recommend practic commun legisl provid system flat rate assess ad tax excis duti concern reserv word enter respect recommend practic commun legisl risk failur compli oblig export mean transport privat temporari admiss procedur appli subject product document type laid intern convent lodg declar custom author option requir secur declar lodg annex repay import duti tax reserv gener reserv reserv respect standard maintain