council regul ec novemb detail rule appli articl agreement form exchang letter european econom commun princip andorra council european union regard treati establish european commun articl thereof regard propos commiss regard agreement form exchang letter european econom commun princip andorra articl thereof accord articl agreement product cover head no harmonis system manufactur commun raw tobacco meet condit articl agreement elig import princip andorra preferenti rate rate appli princip andorra product vi vi countri detail rule applic articl laid order ensur uniform interpret applic articl adopt regul articl scope product refer articl agreement form exchang letter european econom commun princip andorra hereinaft refer quot agreement quot elig preferenti rate import princip andorra present certif set annex articl gener condit issu certif issu custom author export state applic made export export respons authoris repres purpos export authoris repres fill certif specimen appear annex languag agreement drawn certif issu custom author commun member state product cover head no harmonis system manufactur commun raw tobacco free circul commun issu custom author step verifi complianc requir purpos call evid make check consid issu custom author ensur form duli complet export appli issu certif prepar submit time request custom author export state certif issu document prove work commun statu good requir articl agreement certif issu custom author made export actual export effect ensur issu author copi certif issu custom author give number certif copi bear number origin articl prohibit drawback exempt custom duti raw tobacco free circul manufactur good certif issu drawn accord articl subject commun drawback exempt custom duti kind export product cover certif prepar submit time request commun custom author concern document prove drawback obtain respect import raw tobacco manufactur product concern custom duti charg equival effect applic raw tobacco paid articl certif issu retroact notwithstand articl certif except circumst issu export product relat maximum month date export purpos implement paragraph export applic place date export product applic relat reason applic certif issu retroact bear endors box espedido posteriori udstedt efterfølgend nachträglich ausgestellt issu retroact délivré posteriori rilasciato posteriori achteraf afgegeven emitido posteriori annettu jälkikäteen utfärdat efterhand em posteriori articl issu duplic certif event theft loss destruct certif export appli custom author issu duplic made basi export document possess duplic bear endors box duplic duplicado duplikat duplic duplicata duplicato duplicaat segunda kaksoiskappal duplicat duplic bear date origin certif effect date articl valid certif certif valid month date issu export countri submit period custom author import countri certif submit custom author princip andorra expiri time limit present paragraph accept purpos appli prefer provid articl agreement failur compli time limit due except circumst product submit expiri time limit articl product certif applic preferenti rate request import time custom debt incur certif submit custom author princip andorra support custom declar give rise custom debt author request translat certif articl support document document refer articl intend establish product cover certif elig preferenti rate provid articl agreement meet condit regul submit form proof commun statu raw tobacco establish accord relev commun provis direct evid process carri export supplier obtain product concern contain account intern bookkeep articl preserv certif support document export appli issu certif year document refer articl custom author princip andorra year certif submit articl mutual assist custom author member state commun commun commiss specimen stamp offic issu certif address custom author respons verifi certif order ensur proper applic regul custom author member state commun andorra mutual assist check authent accuraci document regular procedur set previou articl articl subsequ verif subsequ verif certif carri random custom author princip andorra reason doubt authent document work requir commun statu good concern fulfil requir regul purpos implement provis paragraph custom author princip andorra return certif custom author export state give reason form substanc inquiri support request subsequ verif provid document inform obtain suggest particular certif inaccur verif carri custom author export countri purpos call evid carri inspect export account check custom author request verif inform result verif result document authent product concern fulfil requir articl case reason doubt repli month date verif request repli suffici inform determin authent document question work requir commun statu raw tobacco custom author princip andorra refus entitl prefer articl penalti penalti impos person draw drawn document incorrect inform purpos obtain preferenti rate product provid articl agreement articl final provis regul enter forc dai public offici journal european commun regul bind entireti directli applic member state brussel novemb council presid aelvoet oj agreement amend act access annex gt pic file quot en tif quot gt gt pic file quot en tif quot gt