regul ec european parliament council decemb amend regul eec establish commun custom code 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 council regul eec octob establish commun custom code stipul custom territori commun includ åland island declar made accord articl treati regul amend declar made island question form integr part republ finland interim agreement trade custom union european econom commun republ san marino novemb defin territori agreement appli territori san marino consid part commun custom territori measur need ensur circumst good obtain commun good suspens arrang enter commun economi import duti paid acquir commun origin definit commun good alter good subject suspens arrang good obtain uruguai round agreement agricultur result abolit agricultur levi uruguai round agreement rule origin requir contract parti issu assess origin good person show number product subject import duti express ecu duti express ecu convert rapidli nation currenc order prevent deflect trade case custom legisl express amount ecu convers amount nation currenc made flexibl order prepar custom formal trader examin good case direct import extern transit procedur end council decis eec march conclus convent temporari admiss accept annex commun accept convent temporari admiss negoti custom cooper council conclud istanbul june ata carnet basi convent process procedur form drawback system possibl drawback case extend good unalt state import duti refund drawback system subsequ releas free circul remain special author case suspens arrang notic export good previous import commun custom territori case commun legisl partial total exempt import export duti partial total exempt applic case circumst debt incur circumst applic normal rate duti sanction event failur compli custom procedur rule case debtor oblig pai duti suspend defin custom debt quash custom declar invalid case limit provid articl commun custom code articl council regul eec septemb commun transit redund order ensur custom code remain easi practic commiss state readi publish annual updat code implement provis adopt regul articl regul eec amend articl paragraph amend indent replac territori french republ oversea territori saint pierr miquelon mayott indent replac territori republ finland paragraph replac situat territori french republ territori princip monaco defin custom convent sign pari offici journal french republ septemb virtu convent consid part custom territori commun articl amend final part point replac term cover inter alia bind inform mean articl indent point replac wholli obtain custom territori commun condit refer articl incorpor good import countri territori form part custom territori commun good obtain good suspens arrang deem commun statu case special econom import determin accord committe procedur indent point agricultur levi delet indent point agricultur levi delet articl replac articl custom author issu bind tariff inform bind origin inform written request act accord committe procedur bind tariff inform bind origin inform bind custom author holder inform respect tariff classif determin origin good bind tariff inform bind origin inform bind custom author respect good custom formal complet date inform suppli matter origin formal question relat applic articl holder inform prove tariff purpos good declar correspond respect inform origin purpos good concern circumst determin acquisit origin correspond respect good circumst inform bind inform valid period year case tariff year case origin date issu derog articl annul base inaccur incomplet inform applic bind inform ceas valid case tariff inform regul adopt inform longer conform law laid ii longer compat interpret nomenclatur refer articl commun level reason amend explanatori note combin nomenclatur judgment court justic european commun intern level reason classif opinion amend explanatori note nomenclatur harmon commod descript code system adopt world custom organ establish custom cooper council iii revok amend accord articl provid revoc amend notifi holder date bind inform ceas valid case cite ii date public measur case intern measur date commiss commun seri offici journal european commun case origin inform regul adopt agreement conclud commun inform longer conform law laid ii longer compat commun level explanatori note opinion adopt purpos interpret rule judgment court justic european commun intern level agreement rule origin establish world trade organ wto explanatori note origin opinion adopt interpret agreement iii revok amend accord articl provid holder inform advanc date bind inform ceas valid case refer ii date abovement measur publish case intern measur date shown commiss commun seri offici journal european commun holder bind inform ceas valid pursuant paragraph ii ii inform period month date public notif provid conclud bind contract purchas sale good question basi bind inform measur adopt case product import export advanc fix certif submit custom formal carri period month replac period valid certif case paragraph regul agreement lai period subparagraph appli classif determin origin bind inform appli condit laid paragraph sole purpos determin import export duti calcul export refund amount grant import export part common agricultur polici import export advanc fix certif submit formal carri accept custom declar good question provid certif issu basi inform concern addit except case smooth oper arrang laid common agricultur polici jeopard decid derog paragraph accord procedur laid articl council regul eec septemb establish common organ market oil fat articl regul common organ market oj regul amend regul ec oj articl replac articl ecu nation currenc appli purpos determin tariff classif good import duti fix month rate convers publish offici journal european commun penultim work dai month rate appli month rate applic start month differ publish penultim work dai month rate appli end month question ecu nation currenc appli framework custom legisl case refer paragraph fix year rate convers publish offici journal european commun work dai octob effect januari year rate nation currenc rate applic currenc obtain dai rate publish offici journal european commun custom author round sum result convers nation currenc amount express ecu purpos determin tariff classif good import export duti round amount differ origin amount custom author retain unchang nation currenc amount express ecu time annual adjust provid paragraph convers amount prior abovement round result variat nation currenc reduct indent point articl agricultur levi delet articl amend ad end indent articl replac point articl accord articl delet articl insert articl case refer sentenc indent articl product good obtain good suspens arrang consid arrang point articl ata convent delet articl replac import good releas free circul accord articl natur good custom quantiti account purpos articl applic good time custom wareh procedur subparagraph appli provid rule assess relat good ascertain accept time good custom wareh procedur declar request applic time custom debt incur subparagraph appli prejudic post clearanc examin mean articl indent articl agricultur levi replac articl amend paragraph replac holder author import duti repaid remit establish satisfact custom author import good releas free circul drawback system form compens product good unalt state export view subsequ export transit procedur custom wareh procedur temporari import procedur process procedur suspens arrang free zone free warehous provid condit procedur fulfil purpos assign custom approv treatment refer indent paragraph compens product good unalt state consid commun good paragraph replac prejudic point articl compens product good unalt state custom procedur free zone free warehous accord paragraph releas free circul amount import duti repaid remit consid constitut amount custom debt point articl ata convent delet sentenc articl replac save case determin accord committe procedur export destruct subject prior notif custom author articl insert articl custom legisl partial total exempt import export duti pursuant articl partial total exempt appli case custom debt incur pursuant articl behaviour declar impli fraudul deal manifest neglig produc evid condit applic relief exempt satisfi point subparagraph articl replac amount duti legal due exce determin basi bind inform articl replac case condit debtor oblig pai duti suspend provid accord committe procedur applic remiss duti made accord articl good seiz view subsequ confisc accord indent point point articl indent point paragraph articl accord articl delet indent articl articl delet articl regul enter forc januari regul bind entireti directli applic member state brussel decemb european parliament presid hänsch council presid barrett oj oj oj european parliament opinion februari oj council common posit oj european parliament decis octob oj council decis novemb oj regul amend act access oj oj oj oj oj