special report secur guarante provid commun custom code protect collect tradit resourc commiss repli pursuant articl subparagraph ec content gt tabl gt summari substanti part ecu million tradit resourc primarili custom duti collect behalf commun custom administr member state cover form secur guarante final made commiss system secur guarante put place commun legisl design facilit trade allow oper possibl delai payment matur custom debt suspend potenti duti good custom regim secur guarante compulsori circumst option extent failur respect procedur relat secur guarante result collect custom revenu due commun addit gnp contribut paid member state revenu remain burden distribut taxpay member state report rais question respons member state case procedur manag secur guarante nation arrang inconsist requir commun legisl regard nation author concern assur complet protect commun financi interest question legisl adequ fulfil role protect commun resourc suffici clear unambigu ensur uniform applic commun call commiss power resolv inadequaci ambigu note inabl custom author instanc monitor defer payment account trader simplifi procedur result trader take excess unsecur credit commun suffer delai receiv incom custom author fail follow promptli case custom debt suspend await support document trader import perman retain good import temporarili commun custom territori transit system long consid custom union high risk area shortcom obviou undoubt improv number member state provis set monitor comprehens guarante applic provis member state reliabl waiver guarante easi obtain member state absenc requir provid inform singl administr document natur good ti hand custom author effort effect monitor commun transit traffic cooper custom author trace undischarg transit oper inadequ member state provis appeal nation law trader bypass administr appeal procedur foreseen commun custom legisl trader avoid requir provid secur consequ commun resourc put risk provis main regul resourc account requir secur debt pass commun establish identifi collect wide breach member state prefer wait debt collect custom debt suppos cover guarante transit system remain outstand number year fail insur arrang made custom intern convent transport good cover tir carnet tir convent final report stress commiss member state reach consensu draw enforc harmonis legisl call commiss aris power initi propos improv introduct council decis ec euratom octob commun budget part financ custom duti agricultur duti collect tradit resourc budget outturn amount ecu million net approxim total resourc budget custom author member state collect revenu basi commun custom code conform provis council regul eec euratom definit custom debt aris main quot releas free circul quot commun import good liabl duti facilit trade commun custom legisl collect duti suspend good remov direct custom control custom procedur signific procedur custom wareh process temporari import transit collect duti suspend defer import good move commun custom territori approv transit scheme event appeal decis custom author enabl period payment made facilit temporari movement good document support lower rate duti unavail time custom clearanc good protect financi interest commun ensur establish entitl resourc collect due provis deal secur guarante incorpor commun custom legisl reliabl statist court note substanti part ecu million tradit resourc enter commun account cover secur made secur cover unquantifi level potenti debt suspens custom procedur custom debt requir enter account maintain member state call account made commiss unsecur debt secur challeng debt enter separ account call account commun entitl enter account settl requir transfer prescrib period account consolid balanc sheet european commun show volum debt enter account ecu million million balanc compris unsecur debt aris fraud irregular secur contest debt legal provis commun legisl mandatori secur commun custom legisl make take secur mandatori circumst import good releas free circul commun approv defer payment duti involv good subject custom duti move custom territori transit procedur good import temporarili commun declar seek benefit reduc rate custom duti time declar support document wish good releas free circul immedi incomplet declar declar wish make appeal decis custom author suspend implement decis decis effect caus import export duti charg option secur legisl secur custom author custom trader oper suspens procedur custom wareh process process custom control good temporari storag await custom approv treatment import good benefit favour tariff treatment result declar end determin amount secur secur mandatori custom author requir fix level equal precis amount custom debt establish certainti maximum amount estim custom author custom debt incur special provis appli transit procedur secur provid option custom author member state determin level basi evalu number financi factor relat individu declar scope object audit court audit focus primarili manag secur guarante member state custom administr concentr signific custom procedur secur guarante protect commun financi interest audit examin recoveri measur custom author secur guarante prove insuffici inadequ princip object audit evalu extent member state compli legal requir requir practic surround cover risk face custom author collect commun resourc audit conduct member state belgium germani spain franc itali netherland austria unit kingdom account total tradit resourc made commiss audit find defer duti articl articl commun custom code provid custom debt incur accept custom declar good question releas declar pai import duti secur debt aris declar grant defer payment accord commun custom code secur amount custom debt question gener requir grant deferr approv trader agre exce authoris limit member state visit procedur oper adapt ensur requir outlin paragraph adher illustr exampl custom author member state confirm monitor complianc requir releas good free circul occur simplifi schedul arrang receiv inform good releas schedul arrang begin month court observ case trader releas good procedur custom duti exceed guarante provid factor member state nation procedur trader clear good custom offic authoris certif system monitor custom debt incur authoris limit inform custom clearanc physic centralis defer offic match occur dai clearanc good addit recent implement computeris account system partial secur custom debt enter account made commiss manner result insuffici secur cover custom debt debt made total amount collect normal circumst deferr monitor custom author trader exce authoris limit trader requir increas secur make physic payment releas good acknowledg custom effect monitor adher secur requir circumst shortcom system oper procedur order trader put disadvantag appli systemat provis articl commun custom code compensatori interest case late payment custom debt excess authoris limit temporari import good good import commun custom territori exhibit test temporari purpos payment custom duti commun custom legisl lai maximum period month good remain procedur custom author determin shorter period agreement person concern except circumst maximum time limit extend practic maximum period month appli facil provis secur equival amount duti involv practic trader requir provid cash deposit secur court found jurisdict major trader frequent temporari import procedur time audit temporari import declar unclear year court note custom author frequent termin temporari import procedur take cash secur account custom duti expiri maximum permit period determin extent resourc involv case made commiss earlier date effect review procedur oper determin actual date creation custom debt court note secur potenti custom duti good enter temporari import procedur custom offic visit court understand percentag vari offic offic circumst circumst good member state potenti duti custom legisl circumst secur compulsori temporari impor good level secur set minimum amount duti involv incumb custom author member state treat year limit allow temporari import recognis failur carefulli monitor good introduc commun procedur result major delai give commun benefit duti involv order protect commun financi interest properli commiss ensur member state put place monitor procedur design identifi time basi declar relat temporari import unclear time limit agre custom author latest month initi declar incomplet declar commun legisl custom author trader month provid miss document particular support custom declar miss document enabl declar qualifi reduc rate duti custom author grant extens month produc document requir secur cover differ full rate duti reduc rate sought miss document particular provid end time limit set amount secur enter immedi account member state court note case maximum permit period elaps procedur oper fail ensur secur duti full rate enter account made commiss time commun legisl cover call incomplet declar clear court see delai enter duti involv account rest member state administr trader concern drawback procedur transit commun custom code extern transit procedur movement point custom territori commun commun good good subject import duti charg commerci polici measur commun good subject commun measur involv export countri respect custom formal export carri signific movement made extern commun transit procedur cover tir carnet issu pursuant tir convent monitor adequaci comprehens guarante implement provis commun custom code requir oper transit procedur form guarante individu rang list sensit good flat rate intermitt user procedur comprehens habitu user satisfi criteria articl provis implement commun custom code set procedur evalu level comprehens guarante provid oper procedur determin amount guarante set basi week transit oper adequaci level guarante review amend year custom author custom author requir inform custom offic departur review process present procedur place obtain inform departur offic member state court see impli commerci account document oper achiev meaning result process court found arrang carri review inadequ number member state exampl illustr custom author data provid transit oper cover refer period year activ custom author concern consid refer period repres confirm select typic trader activ comprehens guarante adequ court note review guarante carri year review carri member state frequenc method review conform requir commun legisl instanc computeris review process oper confirm continu adequaci level guarante common member state access detail transit oper commenc member state paragraph review carri year custom offic review carri sampl basi fourth regular review carri global guarante figur suggest oper number case examin court accept custom refer verif inform contain commerci account document oper final custom author member state make central transit offic mean individu custom offic issu transit certif monitor transit oper carri certif offic departur nation author posit verifi comprehens guarante place adequ oper commenc jurisdict court note transit case unlaw introduct cigarett commun gave rise demand custom duti approxim ecu million comprehens guarante provid custom author countri common transit arrang amount approxim ecu author contract state respons monitor adequaci guarante accept instanc insuffici guarante exhaust prior claim case serv illustr signific shortcom abil comprehens guarante provis protect commun financi interest articl amend provis implement commun custom code custom author issu multipl copi guarante certif limit guarante offic departur custom territori fact time lag clear exist transit oper effect debt suppos cover guarante time greater inevit consequ event transit failur subsequ default oper pai debt guarantor liabl debt limit set waiver comprehens guarante transit member state grant waiver comprehens guarante oper commun custom legisl provid oper meet condit establish member state waiver grant regular user commun transit procedur financi situat meet commit commit infring custom fiscal law undertak pai applic write custom author sum claim respect commun transit oper commun legisl requir guarante waiver grant movement good excess ecu court note waiver provis number member state unabl confirm respect custom author formal procedur verifi financi suitabl applic guarante waiver court unabl confirm procedur place monitor complianc requir movement good excess ecu grant guarante waiver fact singl administr document transit purpos includ inform consign custom tariff number milit effect monitor member state provis hamper custom author assess risk inher individu transit oper ensur adequaci guarante provid tendenc member state enter debt aris undischarg transit oper account court question undertak requir condit grant guarante waiver repres quot guarante quot debt deem secur debt term council regul eec euratom made commiss delai review outstand transit oper member state court note case custom author establish resourc debt due oper grant guarante waiver time audit payment receiv case sum due made commiss establish clear grant guarante waiver trader involv transit oper displai willing abid provis scheme court note propos recent made make grant waiver depend trader meet higher standard reliabl transit procedur cooper custom author notif potenti transit debt guarantor commun custom legisl guarantor requir honour guarante cover debt aris undischarg transit oper notifi potenti debt period month date registr oper court note case enter account custom author fail notifi guarantor prescrib period potenti liabil approxim ecu guarante place custom author demand payment guarantor establish debt approxim ecu enter account undischarg transit oper guarante view notifi guarantor prescrib time limit determin amount debt time court view resourc involv enter account made commiss amount guarante subject challeng prescrib time limit consequ error failur part custom member state question assum financi consequ make establish duti delai independ debt recov debtor guarantor commiss charg interest compens make payment belatedli result administr practic mutual assist issu major tool commun fight fraud context custom union common agricultur polici council regul ec mutual assist administr author member state cooper commiss regul assert quot effect cooper field strengthen protect financi interest commun quot audit court review applic mutual assist procedur transit note instanc involv member state ecu collect total debt ecu result appar delai pass demand payment insuffici guarante incorrect guarantor court report financi year comment inadequaci cooper follow member state commiss implement regul mutual assist court comment past report singl market realiti trader evad payment duti tax commun servic constrain nation border tir transport internationaux routier intern road transport articl commun custom code inter alia movement commun good made condit tir convent novemb tir carnet case approv guarante associ act guarantor maximum usd tir carnet depend member state involv reliev oper provid specif transit guarante guarante associ invari road haulier associ individu state commun countri convent honour relev associ state good transport debt aris discharg tir oper carnet holder contract associ incorpor carri activ state guarante associ arrang intern road transport union iru insur cover potenti liabil face issu carnet convent audit number member state commiss court awar difficulti relat insur polici pool insur compani underwrit potenti liabil iru refus honour polici magnitud debt aris trade central east european countri commun bulk debt aros member state consequ proxim countri commun rule member state respons collect duti undischarg tir case good good introduc commun whereabout result geograph posit member state account disproportion amount undischarg transit case court note intern commiss report monitor visit member state nation author conclud agreement guarante associ press payment convent arbitr case progress commun legisl requir resourc entitl collect cover guarante made commiss dai month establish debt court ask nation author legal justif make debt time instanc court note demand payment custom duti guarante associ withdrawn discov demand erron guarantor request payment made princip guarantor proceed debt duti made commiss fact collect result error custom author commiss step collect duti late payment interest thereon tir convent integr part commun facilit trade move good commun territori court opinion difficulti give rise failur collect consider amount custom duti tax aris tir oper consequ put place effect monitor system field transit good monitor mean supervis adequaci guarante reliabl guarantor time clearanc oper carri appeal articl commun custom code permit custom author suspend implement disput decis rise custom debt provid secur debt exist lodg secur provid requir social econom consequ appel exampl circumst secur request custom author court note review account demand payment resourc amount ecu respect undischarg tir oper remain uncollect novemb carnet holder lodg appeal demand accept hear suspens decis requir provid secur appeal reject unfound decemb member state provis nation law trader bypass administr appeal procedur foreseen articl commun custom code nation law trader avoid requir provid secur make appeal direct relev court respect member state commiss carri review provis nation law relat secur appeal establish extent nation legisl inconsist requir commun custom code situat secur exist earlier report paragraph court comment respons member state custom debt collect princip concern grant guarante waiver transit procedur circumst exist secur requir resourc debt aris articl commun custom code secur requir debtor potenti debtor public author articl commun custom code thing transit oper guarante requir railwai compani member state regard articl provis situat member state natur public author custom author uniform signific number arm length agenc public util mean member state underwrit debt agenc bodi articl member state railwai compani constitut privat enterpris custom author decid option secur decis base assess reliabl princip concern impli member state assum liabil custom debt aris case recoveri situat commun custom legisl oblig custom author secur demand made payment custom debt clearanc good case custom author make deem made assess risk collect debt aris court opinion provis articl council regul eec euratom suffici clear deal problem outlin incumb commiss exercis supervisori role ensur member state exercis prerog articl quot case forc majeur quot collect custom debt effect quot appear recoveri imposs long term reason attribut quot court view failur make proper assess risk collect custom debt constitut reason make resourc accord articl make commiss secur entitl articl council regul eec euratom make provis make commun resourc entitl establish accord articl subject point paragraph enter account latest work dai dai month month entitl establish account establish entitl enter account refer point recov secur provid shown separ account period laid point member state adopt procedur establish entitl secur provid challeng settlement disput arisen subject chang account provis wide respect member state consequ frequent commun entitl made commiss requir illustr exampl member state secur uncollect uncontest custom debt wrongli enter account time collect transfer account administr argu member state debt accept commun debtor logic possibl enter amount duti account entitl challeng nation legisl failur make payment time limit adequ evid contest debt administr contend commun legisl permit transfer amount account account inappropri enter debt challeng account custom author agre regul requir entitl enter account immedi court note practic custom debt partli secur amount enter account nation instruct govern account uncollect debt cover comprehens guarante commun transit tir procedur state debt consid unsecur purpos appli provis council regul eec euratom view support contend confirm time establish transit debt comprehens guarante exhaust prior call enter amount account collect report cite number circumst member state fail make resourc establish cover partli cover secur show evid appeal debtor involv court concern fact report issu repeatedli past number year fact commiss servic rais problem member state year meaning solut found ensur commun receiv resourc entitl good time matter import meet march berlin european council agre amount deduct member state collect cost increas effect conclus report highlight number situat procedur appli member state manag secur guarante inconsist requir commun custom legisl simpli ineffect paragraph custom author member state clear respons remedi defici equal commiss power enforc improv inadequaci ambigu legisl give rise difficulti assur consist applic custom rule commiss possibl rais problem member state custom code committe seek solut discuss forum resolv problem commiss power initi propos improv success implement depend willing council parliament approv member state action ground court object assess suitabl procedur main conclus compensatori interest levi trader effect unauthoris credit defer account ensur trader receiv equal treatment paragraph similarli drawback procedur incomplet declar implement ensur commiss member state receiv custom duti time manner reduc current level monitor requir procedur paragraph commun transit system purpos comprehens guarante effect financi instrument protect commun revenu put doubt number system weak court question greater emphasi good oper context comprehens guarante light level undischarg transit oper encount audit system constitut entitl oper facil multipl guarante certif limit guarante render ineffect great oper paragraph prioriti monitor level guarante set oper inadequ sign improv effect monitor process formal includ review account commerci document oper paragraph facilit review alert custom author potenti risk high good minimum content transit singl administr document revis includ consign valu tariff code number paragraph guarante waiver grant oper proven continu reliabl financi stand evalu reliabl rigor carri document unenforc ceil ecu consign waiver case paragraph signific unpaid custom duti involv commiss step bring report problem tir carnet speedi conclus paragraph report highlight homogen view member state constitut secur debt condit indic debt challeng commiss review legisl requir ensur clariti counsel account depart member state issu instruct paragraph statu debt ostens cover comprehens guarante transit system clarifi custom author put invidi posit posit satisfi transit consign fact secur paragraph extent member state nation law appeal consist commun legisl examin commiss custom author present articl commun custom code waiver requir secur case greatest risk put appel econom situat nation law permit trader bypass appeal procedur foreseen custom code relev nation provis reassess circumvent commun legisl protect commun financi interest paragraph report adopt court auditor luxembourg meet decemb court auditor jan karlsson presid council regul eec octob establish commun custom code oj council regul eec euratom implement decis eec euratom system commun resourc oj secur encompass form sureti cash deposit pledg good bill exchang charg properti guarante specif undertak guarantor pai demand articl seq council regul eec articl council regul eec articl council regul eec articl commiss regul eec juli lai provis implement council regul eec establish commun custom code oj articl commiss regul eec articl council regul eec articl seq council regul eec articl council regul eec articl council regul eec articl council regul eec articl council regul eec articl council regul eec council regul eec articl council regul eec articl council regul eec declar seek benefit reduc rate custom duti time declar support document wish good releas free circul immedi lodg incomplet declar articl commiss regul eec articl council regul eec custom convent intern transport good cover tir carnet tir convent oj articl commiss regul eec articl council regul eec articl council regul eec opinion commiss pursuant articl ec treati european parliament amend council common posit propos european parliament council regul ec amend regul eec establish commun custom code transit final artic commiss regul eec council regul ec march mutual assist administr author member state cooper commiss ensur correct applic law custom agricultur matter oj oj council regul eec council regul eec euratom european council march conclus presid press releas brussel sn press articl council regul eec euratom commiss repli summari court auditor special report secur guarante concern applic commun legisl guarante examin implement form guarante mandatori guarante cover custom debt incur case payment defer releas good condit guarante obligatori partial option cover debt incur report address treatment guarante custom procedur extern transit procedur temporari import case administr judici appeal final report analys implement legisl guarante waiver observ court criticis member state appli commun provis guarante account consequ result problem link implement tir transit procedur highlight regard substanc commiss agre critic confirm result inspect follow action includ case step launch infring proceed articl treati regard extern transit procedur commiss awar problem adopt measur remedi legisl oper side set computeris system complet commiss share court opinion ensur nation legisl conform commun law provis secur event appeal articl commun custom code lastli regard guarante defer payment commiss prepar studi court suggest applic compensatori interest case guarante threshold exceed commiss share court opinion broader recours drawback procedur envisag commun legisl event incomplet declar commiss consid benefit drawn systemat system compar cost involv immedi appar find defer duti commiss consid payment debt incur defer cover guarante amount debt enter account contest made prescrib time limit anomali point court fashion commiss financi consequ commiss step case germani demand amount due member state measur implement commun legisl payment deferr remind member state commiss happi studi court suggest appli articl commun custom code includ case guarante payment deferr exceed provid recoveri amount due jeopardis temporari import good case notifi court commiss examin repli member state concern decid posit correct measur commiss consid member state ensur correct applic commun legisl assum respons result shortcom part remind effect member state concern incomplet declar case cite court belgium spain follow action commiss mean financi consequ neglig case unit kingdom commiss undertak follow action analys unit kingdom repli commiss agre court respons member state ensur correct applic commun legisl incomplet declar drawback system court refer provid commun legisl request declar articl implement provis commun custom code declar request maximum amount good liabl enter account reimburs product miss document commiss consid systemat procedur cost effect term manag account transit monitor adequaci comprehens guarante commiss share court concern shortcom found applic provis comprehens guarante consid level guarante set account oper actual econom activ commiss draw attent member state concern adher exist provis guarante account oblig aris note effect verifi guarante prioriti measur implement custom author line share framework object nation transit manag plan part transit reform commiss work instal computeris system complet schedul constraint impos subsidiar principl scale project budgetari human resourc requir commun nation administr level commiss nation administr concern awar consolid current procedur decid step step approach order make substanti improv manag verif transit oper approach countri concern step verifi transit movement real time consider reduc time need clearanc overcom shortcom current paper system function develop extend eventu encompass computeris manag guarante partner common commun transit spirit nation administr option develop computeris manag guarante nation level line specif computeris transit system initi implement start commiss prepar transit manual give exampl determin amount guarante plan action monitor implement reform appli manag guarante case highlight court consequ aris examin commiss time request inform itali action commiss endors court comment comprehens guarante provis possibl issu multipl copi certif singl guarante chang fact made number propos end support member state custom code committe member state computeris transit system provid adequ remedi waiver comprehens guarante transit shortcom applic guarante waiver commiss examin member state repli remind oblig commun custom code commiss awar difficulti caus lack inform transit document made propos compet committe ec efta work parti common transit view ensur tariff code good put declar transit prejudic final decis discuss point move limit extens tariff code requir commiss determin januari collabor system user situat condit oblig provid code data good procedur extend transit oper commiss consid commit made guarante waiver equival guarante provid due form case guarante waiver debt enter account shortcom grant guarante waiver respons member state notif potenti transit debt guarantor commiss studi case note court light repli member state concern inform depth examin commiss adopt posit draw financi consequ commiss wholli agre court assess consequ enter guarante uncontest amount account basic fact confirm make member state concern respons princip amount default interest mutual assist issu commiss studi anomali highlight court answer analys draw conclus case event failur provid compulsori guarante consider invok financi liabil member state concern remark made court incorpor recast system mutual assist result council regul ec march regul modernis improv institut framework mutual assist consider applic correct shortcom encount past tir intern road transport commiss consid guarante uncontest amount enter account made oblig deriv regul forc drawn germani attent letter call fund member state germani refus compli commiss examin case view infring proceed articl treati commiss awar substant featur agreement mention court contact german author occas order obtain document question germani repli favour consequ agreement handl commiss infring proceed refer repli paragraph repli paragraph commiss share court concern anomali repli member state concern receiv measur default interest commiss awar difficulti arisen past applic tir convent cooper member state take step improv situat intern context lead revis tir convent appeal regard case rais court germani commiss german author explain requir guarante case mention commiss awar problem rais court identifi inspect visit commiss conduct survei member state guarante practic case appeal lodg member state nation law conflict articl commun custom code analysi confirm commiss correct measur situat secur exist commiss realis liberalis railwai lead review guarante waiver case oper carri railwai compani member state work start compet bodi custom code committe ec efta work group common transit provis incorpor rule commiss confirm case option guarante part cover guarante recov member state assum liabil principl appli past amount question made repli paragraph make commiss secur entitl commiss share court concern case erron entri account report court belgium commiss awar inspect take follow action reason put forward austria undeni contradict rule guarante uncontest amount enter account time limit make amount expir appeal lodg possibl correct account refund remiss procedur laid commun custom code suitabl follow action case report itali identifi financi consequ commun budget situat germani entri account guarante amount investig commiss connect infring proceed repli paragraph commiss confirm account procedur tradit resourc sourc mistak specif structur reason account system member state administr check commiss rule obei commiss hesit requisit measur includ start infring proceed case report court practic object mean resourc made late commiss ask financi interest union protect payment default interest conclus guarante case defer payment commiss prepar studi court suggest levi compensatori interest case amount guarante grant exceed commun legisl drawback procedur request declar case incomplet declar commiss justif cost benefit term make procedur systemat commiss awar difficulti transit system propos made commiss field copi guarante certif member state commiss work introduc computeris system provid gener solut problem encount present set emphasi sensit good set creat regul ec approach account statu oper natur good transport incorpor criteria reduct comprehens guarante guarante waiver cooper member state commiss take action improv situat involv revis tir convent intern level case commiss notifi member state problem encount solut item discuss meet advisori committe resourc commiss anomali detect guarante uncontest custom debt enter account time limit stipul commun rule failur member state compli provis render state liabl commiss monitor matter close ensur nation provis compli articl commun custom code provis guarante event appeal concern commiss carri survei member state depend result measur remedi shortcom