regul ec european parliament council novemb amend council 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 articl council regul eec octob establish commun custom code januari council basi commiss report accompani propos review code view make adapt take account achiev intern market revis code institut barrier intern trade regard opportun introduc instrument procedur prevent fraud prevent fraud wai save taxpay monei underlin council conclus account council resolut octob simplif rationalis commun custom regul procedur power author establish exchang rate introduct euro decid provis made possibl custom declar lodg mean data process techniqu accompani document order make easier advantag arrang process process custom control temporari import rule made flexibl make provis accord committe procedur addit case charg due outward process arrang calcul take cost process oper basi free zone permit complet formal attach custom wareh procedur carri custom check custom author procedur circumst benefit favour tariff treatment grant reason natur end good differenti charg outward process procedur custom debt incur reason releas good free circul provis relat place custom debt incur includ special rule case sum involv threshold case preferenti arrang defin concept error custom author good faith person liabl payment person liabl payment held respons malfunct system due error made author countri issu incorrect certif author consid error certif base applic incorrect inform incorrect natur inform provid export applic assess basi factual element contain applic person liabl payment plead good faith demonstr due care notic state ground doubt publish offici journal european commun commun financi interest right person liabl payment protect unduli lengthi legal proceed provis made suspend oblig pai custom debt incur good remov custom supervis debtor custom author initi recoveri proceed debtor take prioriti debtor measur implement regul eec adopt accord council decis ec june lai procedur exercis implement power confer commiss regul eec amend adopt regul articl regul eec amend articl point replac quot committe procedur mean procedur refer articl articl quot articl paragraph replac quot factor determin custom good express currenc member state valuat made rate exchang duli publish author compet matter quot articl current text paragraph paragraph ad quot custom declar made mean data process techniqu custom author accompani document refer articl lodg declar case document custom author dispos quot articl replac quot measur aim prohibit impos condit facilit recours paragraph adopt accord committe procedur quot sentenc ad articl quot case econom condit deem fulfil determin accord committe procedur quot articl replac quot articl drawback system good usabl time declar releas free circul accept import good subject quantit import restrict tariff measur quota appli import good import good subject present import export licenc certif framework common agricultur polici export refund tax set compens product reimburs import duti drawback system time export declar compens product accept product subject present import export licenc certif framework common agricultur polici export refund tax set derog paragraph laid accord committe procedur quot articl replac quot articl case specif condit procedur process custom control determin accord committe procedur quot articl sentenc ad quot case econom condit deem fulfil determin accord committe procedur quot articl replac quot articl temporari import procedur partial relief import duti grant respect good cover provis adopt accord articl cover provis fulfil condit laid grant temporari import total relief list good respect temporari import procedur partial relief import duti condit subject procedur determin accord committe procedur quot paragraph ad articl quot derog articl committe procedur determin case specif condit good releas free circul outward process oper cost process oper basi assess purpos appli custom tariff european commun quot articl replac quot free zone except design accord articl enclos member state defin entri exit point free zone free warehous quot articl replac quot perimet entri exit point free zone free zone design accord articl free warehous subject supervis custom author quot articl insert articl head quot place good free zone free warehous quot quot articl custom author design free zone custom check formal carri provis custom debt appli accord requir custom wareh procedur articl appli free zone design refer free zone articl appli free zone refer paragraph quot articl replac quot articl custom legisl favour tariff treatment good reason natur end relief total partial exempt import export duti pursuant articl favour tariff treatment relief exempt appli case custom debt incur pursuant articl condit behaviour person concern involv fraudul deal obviou neglig produc evid condit applic favour treatment relief exempt satisfi quot paragraph ad articl quot custom author find custom debt incur articl member state amount debt lower eur debt deem incur member state find made quot articl replac quot amount duti legal ow enter account result error part custom author detect person liabl payment part act good faith compli provis laid legisl forc custom declar preferenti statu good establish basi system administr cooper involv author countri issu certif author prove incorrect constitut error detect mean subparagraph issu incorrect certif constitut error certif base incorrect account fact provid export evid issu author awar awar good satisfi condit laid entitl preferenti treatment person liabl plead good faith demonstr period trade oper concern due care ensur condit preferenti treatment fulfil person liabl plead good faith european commiss publish notic offici journal european commun state ground doubt proper applic preferenti arrang beneficiari countri quot articl replac paragraph quot commun debtor place expiri period year date custom debt incur period suspend time appeal mean articl lodg durat appeal proceed custom debt result act time commit liabl give rise crimin court proceed amount condit set provis forc commun debtor expiri year period refer paragraph quot articl replac quot 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 custom debt incur articl debtor quot articl replac quot articl measur implement regul includ implement regul refer articl titl viii subject articl regul eec articl regul adopt accord regulatori procedur refer articl complianc intern commit enter commun articl commiss assist custom code committe hereinaft refer committe refer made paragraph articl decis ec appli regard provis articl thereof period laid articl decis ec set month committe adopt rule procedur articl measur implement articl adopt accord manag procedur refer articl articl commiss assist custom code committe hereinaft refer committe refer made paragraph articl decis ec appli period laid articl decis ec set month committe adopt rule procedur articl committe examin question custom legisl rais chairman initi request member state repres quot articl regul enter forc seventh dai public offici journal european commun regul bind entireti directli applic member state brussel novemb european parliament presid fontain council presid schwartzenberg oj oj oj opinion european parliament march oj council common posit oj decis european parliament octob oj regul amend regul ec european parliament council oj oj oj oj