special report audit physic check agricultur product receiv export refund accompani repli commiss pursuant articl ec treati execut summari context audit eaggf year export refund paid export agricultur product compens differ intern european union price lower world market price amount ecu million european union expenditur agricultur rate export refund vari natur product concern appli quantiti export financ european union budget member state respons make payment carri check confirm legal regular export refund member state custom author face difficult problem protect european union budget mean physic check creat undu obstacl flow trade eaggf year european union member state custom author carri physic check implement minimum rate physic verif fix legisl substanti proport check laboratori test compulsori administr cost check custom author trader signific imper check target effect execut regul eec amend princip introduc possibl risk analysi select consign physic check court audit member state concentr risk analysi evalu effect procedur select consign physic check main observ gener context physic check essenti tool custom servic depend measur effect method control risk analysi obligatori consider differ member state procedur select consign physic control optimum risk analysi hamper mandatori requir set legisl carri fix rate physic control custom offic inadequ inform databas member state evalu effect procedur select consign control member state commiss lack coordin posteriori control carri member state regul eec main recommend commiss creat legal framework balanc combin physic control point export posteriori control member state encourag place emphasi qualiti effect physic check ensur rate check fix regul met improv effect procedur select consign physic check commiss encourag number recommend court suggest risk analysi member state made obligatori legisl requir relat physic check made flexibl time make member state account effect check gener term risk analysi effect resourc manag tool limit export refund restrict manag effect resourc member state broader legisl framework risk analysi permit target transact measur alloc resourc measur basi compar risk eu budget introduct gener export refund amount paid export agricultur product compens differ intern european union price lower world market price rate vari product descript appli quantiti export financ european union budget member state respons appoint pai agenc make payment member state respons check legal regular payment primarili carri custom servic gradual phase gener agreement tariff trade world trade organis gatt wto agreement export refund account european union expenditur agricultur eaggf year amount ecu million tabl show distribut expenditur product group tabl member state year gt tabl gt gt tabl gt member state custom servic face difficult problem protect european union budget mean physic check time present obstacl legitim intern trade eaggf year european union custom servic dealt declar involv agricultur product benefit export refund respect minimum rate fix legisl result physic check substanti proport check laboratori test compulsori cost custom administr trade signific imper check target effect execut control provis system control export refund tier tier provid council regul eec monitor carri time export agricultur product receiv refund amount physic check consign time export object verifi good quantiti correctli declar tier foreseen regul documentari check carri pai agenc set council regul eec posteriori verif inter alia export refund transact basi beneficiari commerci inform regul subject special report regul eec amend council regul ec princip introduc possibl risk analysi select consign physic check commiss regul ec lai detail rule applic commiss regul ec lai option criteria risk analysi annex summaris princip provis audit scope commiss carri inspect member state implement regul eec part audit court carri evalu inspect court audit member state concentr aspect cover commiss inspect risk analysi evalu effect procedur select consign physic check court audit carri commiss member state belgium denmark franc germani ireland itali netherland spain unit kingdom member state select account export refund expenditur observ relat commiss inspect scope object princip object commiss inspect member state verifi requir rate physic check respect evalu qualiti execut physic check member state custom servic commiss unabl evalu effect procedur select consign physic check result term irregular detect major member state commiss record identifi number irregular detect regul eec check common member state assess reliabl relev risk criteria defin regul ec order make physic check effect improv target requir articl regul ensur coher control strategi export refund articl regul eec requir member state step coordin combin check impos individu oper verif carri regul eec court consid coher achiev recommend commiss pai attent aspect clearanc account inspect articl regul ec requir custom servic repres sampl laboratori analysi part physic check rate refund product concern depend content tabl base statist obtain court member state compar number physic check regul led test laboratori number test perform belgium franc germani spain requir respect substanti number physic check milk product oliv oil nation statist ireland intern audit unit irish custom servic found instanc complianc requir commiss inspect report member state complianc failur address gt tabl gt defici member state check identifi commiss princip defici identifi commiss inspect implement regul eec inaccur statist rate physic check el uk inadequ qualiti physic check lack examin weigh facil nl custom servic prior notic export check unannounc count regul eec follow action defici commiss address letter member state detail defici found letter inspect carri februari juli decemb octob repli receiv commiss februari decemb date court final audit visit april commiss action evalu repli instanc contest commiss find follow action find court audit member state risk analysi risk analysi defin pertin data identifi transact present highest risk potenti materi irregular target scarc costli resourc transact present highest risk irregular check greater degre risk irregular lower check perform potenti low risk transact degre random check maintain deterr factor identifi risk rate export refund differenti product descript descript complex involv precis chemic composit requir minor differ actual product composit requir export refund nomenclatur ern result complet loss refund case loss graduat cheddar chees fat content dry matter fcdm attract full rate refund ecu kg fcdm refund payabl contrast full milk powder fat content fc attract ecu kg fc rate ecu degre complianc export refund claimant natur vari member state opt carri global rate check risk analysi appli sound argument target physic check product claimant present highest risk signific irregular option provid legisl januari time court audit member state denmark franc germani unit kingdom appli rate physic check cover product sector custom offic risk analysi itali remain member state visit claim extent risk criteria select consign physic check current legisl risk analysi option member state markedli approach select consign physic check risk analysi made obligatori member state opt risk analysi imposit legisl minimum rate physic check mean select made simpli compli legisl requir risk present achiev fix annual rate administr procedur aim maintain regular rhythm check year prime motiv avoid disallow clearanc account procedur failur meet prescrib level refund claim kei risk criteria identifi regul ec regul requir rate check base number declar present refund claim lead distort control effort major export declar present respect annex ii na ii good attract lower rate refund relat weight basic product refund paid netherland eaggf year respect na ii good account check contrast refund beef year account refund check demonstr tabl similar distort pattern check member state gt tabl gt member state opt risk analysi rate physic check minimum custom offic calendar year minimum product sector good custom control major port inland custom offic respons premis pack export natur trade differ consider major port wide varieti product wide rang export custom control inland custom offic limit rang product export involv custom offic select consign physic check basi smaller statist repres sampl altern obligatori rate consid legisl risk analysi form integr part select procedur background inform extent risk analys integr procedur select physic check vari uk partial extent denmark risk criteria record consign risk analysi lead directli recommend physic check individu consign spain formal risk analysi risk identifi basi irregular detect laboratori analysi filter set lead automat select export declar physic check product export question germani risk analysi led fix rate check level product sector beef milk select individu consign left local custom offic system gener effect belgium netherland risk analys drawn limit number product serv inform note custom offic member state claim risk analysi methodolog uk partial denmark transpar account ideal ensur consist treatment select procedur centralis member state provis local input product export present custom control custom offic export system oper spain paragraph regul ec option criteria procedur select consign physic check relat product trade export refund nomenclatur export irregular custom arrang arrang grant export refund regul make recommend rel import criteria degre sophist procedur select consign vari consider member state document criteria readili identifi spain denmark partial unit kingdom inform record criteria select consign belgium franc ireland netherland differ custom offic member state denmark veijl transpar computeris system take account criteria trader product risk refund system lead automat risk rate basi point alloc criteria custom offic denmark esbjerg aalborg risk analys base fewer criteria inform dispar note custom offic ireland custom offic export ensur achiev check rate verifi time legisl provis record risk individu consign inform imposs judg effect select deter detect irregular spain denmark part unit kingdom member state record risk export declar mean code weight factor databas risk analysi inform export refund irregular detect regul eec check mean risk analysi wai direct element calcul risk factor individu consign unit kingdom system form databas consult ireland netherland spain form inform note belgium denmark franc inform consult form databas inform bulletin record account select consign physic check unit kingdom incid irregular databas account irregular concern late present export document instanc irregular pure cleric natur financi impact misdescript irregular voluntari declar annot financi impact irregular record take account irregular relev physic check financi impact lead unnecessarili high rate check product trader concern cost custom trade similarli netherland irregular databas consult custom offic irregular respect minor weight differ kg declar found export refund nomenclatur code record consist manner natur irregular clear detract us databas tool select consign physic check irregular detect laboratori analysi custom sampl record member state irregular databas consider risk analysi procedur contrast incid test product found meet export refund requir risk analys account posit assur achiev repeat satisfactori result member state visit custom laboratori maintain databas detail result test carri made custom servic risk analysi purpos monitor evalu member state record number physic check carri custom offic recommend physic check made central base central fix criteria weight spain unit kingdom system place ensur recommend check fact carri reason document custom offic spain period march june recommend check oliv oil export carri document reason feedback central offic respons set paramet result recommend similarli unit kingdom physic check carri recommend categori option recommend fact repres declar line recommend examin document justif adher recommend manag feedback germani centralis system risk analysi result high medium low risk alloc product group rate minimum check system introduc provid monitor result comparison rate check custom offic germani show risk recommend high beef medium milk product significantli alter pattern check desir direct member state visit evalu effect select made physic check member state wish carri evalu manag inform system give detail export declar risk categori control carri result check term valu irregular detect effect check absenc data court unabl carri evalu effect physic check member state inform product group nation level comparison rate check rate detect irregular bring question effect member state target level evid substanti check direct product sector irregular detect consider lower product sector unit kingdom check respect na ii good irregular detect account total irregular check milk product irregular detect account irregular detect regul eec check detail irregular detect regul eec check product sector eaggf year end octob request member state visit ireland unit kingdom provid inform request refer paragraph unit kingdom figur databas includ irregular fact voluntari declar netherland author suppli global figur unabl attribut irregular product sector member state unabl suppli figur basi figur suppli member state irregular detect low rang refund paid total ecu million refund paid ecu million tabl detail refund paid number check irregular detect member state gt tabl gt council regul eec member state requir notifi commiss irregular excess ecu notif requir identifi method detect defin posteriori control custom control fiscal control commiss initi control custom control control member state inconsist determin method detect commiss verifi accuraci member state classifi irregular detect laboratori analysi sampl custom inter servic control custom control identifi commiss databas iren irregular detect regul eec check take maximum figur commiss databas level irregular detect regul eec check low comparison method detect total case total ecu million maximum case ecu million irregular detect posteriori control account number case tabl show detail refund irregular detect member state method detect tabl export refund irregular report regul eec gt tabl gt gt tabl gt low level irregular detect physic control read wai impli gener speak oper compli commun legisl control effect deterr convers suggest physic check inadequ target execut result ineffect level export refund irregular detect mean commiss find adequaci member state check find report respect target check point coordin regul eec verif provis coordin combin regul eec regul eec posteriori control insuffici defin interpret member state restrict exchang result respons offici systemat basi member state risk categori accord export regul exchang denmark franc ireland netherland unit kingdom effect plan control strategi design ensur control regul complementari determin export refund criteria method control effect determin extent control compens avoid duplic approach larg export regular trade part good laboratori test physic check product rate refund applic product depend composit includ laboratori analysi product manufactur specif meet export refund composit requir manufactur commerci specif design ensur custom receiv order part subject qualiti control procedur produc cover quantiti composit scale exce achiev custom control commiss introduc provis custom laboratori test product reduc subject accredit custom servic produc laboratori test method record coupl period unannounc complianc test system na ii milk product commiss reduc requir obligatori laboratori test posit assur basi repeat satisfactori result product export unit kingdom period year laboratori test period satisfactori export rang product similarli netherland test export limit rang na ii product account test irregular detect rate export refund pecorino chees itali eaggf year amount ecu million rate refund depend part chees made exclus sheep milk chees made wholli part cow milk refund rate reduc presenc cow milk detect laboratori analysi routin laboratori analysi method allow commiss regul eec ec provid detect limit lower routin method custom laboratori sardinia mid detect limit inappropri result assur refund paid export pecorino mid regular maximum amount risk base payment eaggf year order ecu million articl commiss regul eec state refund grant product sound fair market qualiti product intend human consumpt characterist condit exclud substanti impair purpos articl regul ec requir custom offic export mind requir conform product legal health requir control laboratori test custom laboratori germani test systemat request member state custom servic systemat carri conclus gener context physic check essenti tool custom servic depend measur effect method control volum export difficulti obtain repres sampl containeris consign task custom offic perform effect control creat undu obstacl flow trade difficult improv coordin control carri regul eec commiss creat legal framework balanc combin physic posteriori control member state encourag place emphasi qualiti effect physic check ensur rate check fix regul met commiss inspect member state concentr number qualiti physic check effect procedur select consign physic check address commiss carri evalu period commiss encourag number recommend aim improv effect procedur select consign physic check court suggest legisl requir relat physic check made flexibl whil time make member state account effect check princip recommend relat regul eec risk analysi member state made obligatori natur trade unsuit risk analysi provis made physic check base statist repres sampl necess rate physic check fix legisl examin member state requir submit commiss approv annual strateg control plan includ risk analysi target rate check risk categori commiss give guidanc member state mean risk analysi simpl uniform system record risk consign provid legisl member state introduc monitor feedback system ensur target check carri satisfactori explan record member state requir submit annual evalu execut effect regul eec check method detect export refund irregular record member state databas identifi pertin control regul inform includ irregular notifi commiss regul eec articl regul ec strengthen requir routin test sound fair market qualiti sampl submit laboratori analysi custom servic reduc level laboratori test relianc manufactur accredit qualiti control procedur record posit assur repeat satisfactori result gener term risk analysi effect resourc manag tool limit export refund restrict member state custom servic control bodi european union measur financi implic area tradit resourc member state control intern measur product aid effect manag resourc member state broader legisl framework risk analysi permit target transact measur alloc resourc measur basi compar risk eu budget report adopt court auditor luxembourg meet octob court auditor bernhard friedmann presid oj oj oj oj oj oj rate quot forc decemb member state financ payment beneficiari eaggf initi budget subsequ reimburs ec commiss commiss audit expenditur call clearanc acount result audit commiss disallow expenditur consid payment irregular member state fail fulfil control oblig instanc charg nation eu budget good includ annex ii treati establish eec refer aricl fact process product unit kingdom risk analysi system detail transpar attract comment member state transpar risk analysi unit kingdom contest figur point flaw comput system caus number recommend line default recommend oj oj oj oj annual plan requir control measur carri agricultur expenditur gener regul eec oliv oil commiss regul eec annex princip provis control regul princip provis regul unannounc physic check articl regul eec member state carri unannounc physic check time good custom control rate product sector custom offic rate replac custom offic cover sector minimum product sector provid transact select inspect basi risk analysi rate appli repres choic export declar sampl laboratori analysi articl regul ec rate refund depend content member state part physic check sampl export product laboratori analysi determin correspond descript export refund nomenclatur substitut check articl regul eec good custom control custom offic offic exit commun custom offic exit carri substitut check dai base risk analysi custom seal appli sound fair market qualiti articl regul ec custom offic export mind provis articl commiss regul eec sound fair market qualiti good verif rate physic check articl ec regul custom offic export ensur check rate verifi time custom offic exit ensur number declar account substitut check number substitut check carri identifi time scrutini payment applic articl regul eec member state scrutinis payment applic support document justifi payment question coordin control articl regul eec member state step coordin control individu oper combin carri council regul eec risk analysi criteria articl regul ec member state opt risk analysi articl regul eec notabl reli criteria select export declar list articl regul ec repli commiss execut summari commiss consid rate control continu fix regul member state risk analysi minimum rate physic control product adopt order ensur repres number export check custom offic requir check export proper applic risk analysi lead offic check low risk product consider higher percentag high risk product member state gener requir detect prevent fraud regul govern physic check preclud check effect circumst coordin custom offic servic respons posteriori control commiss constantli strive improv court suggest mean provid inform evalu select procedur commiss suggest mean seek avoid disproportion administr burden member state commiss consid reason balanc control achiev legisl commiss concern exist legisl properli implement member state fulli account effect check examin court recommend make obligatori modul control percentag risk product present record risk factor commiss agre techniqu risk analysi appli control system continu explor mean extend legisl framework envisag prudent manner risk analysi includ element flexibl account condit maintain level unpredict select oper control introduct gener remark commiss agre risk analysi major tool orient control aid scheme export refund control physic administr carri effect audit scope scope commiss enquiri clearanc account procedur analys implement regul eec member state concern custom control oper court audit visit place date commiss specif natur focus princip aspect risk analysi implement custom nation risk analysi approach sens regul ec appli unit kingdom januari member state introduc risk assess system date germani januari denmark juli observ relat commiss inspect evalu effect procedur adopt select export check insuffici inform assess success detect irregular physic control import element analys risk success close link action fight fraud specif attent implement regul eec commiss paid attent risk analysi fraud prevent strategi task forc fraud prevent uclaf analys risk fraud irregular basi inform analysi examin member state special meet discuss specif case full session specif cours action possibl involv tighter physic inspect control document sampl suggest member state basi analys commiss agre regular control export base combin physic control administr control type control complementari find type control trigger follow commiss experi gain mission member state take initi strengthen control structur respect order improv coher clearanc account unit place great deal emphasi import inform flow custom servic respons post verif regul eec custom undertak post scrutini export refund member state subject rais meet expert group examin audit spot commiss audit focus control sampl export declar signific product select custom offic risk analysi preclud verif singl sector custom offic visit commiss full attent verifi element control includ laboratori analys perform control consid elig count requir delai finalis commiss audit caus unforeseen prioriti commiss process call bilater meet member state concern prior finalis conclus clearanc account procedur note conclus modifi procedur serious defici find court audit member state council regul ec option replac rate sector rate cover sector member state appli select system basi risk analysi commiss receiv notif member state adopt option select system base risk analysi commiss examin court request render risk analysi obligatori experi commiss control aim gener assur regular export commiss agre select made simpli reach minimum rate inspect risk present export failur achiev regulatori number check lead disallow failur spread check year regul eec requir control repres present legisl risk analysi option appli kei element control structur carri control cover repres select export includ lesser oper lesser riski requir control export custom offic minimum sector lead substanti increas control effort higher risk product higher risk product control issu control annex ii good address regul ec ec provid case separ simplifi procedur control rate case mention court risk remain inland offic deal small number big export benefit simplifi home procedur simultan appli custom regim activ risk submit export declar custom good load left premis regular visit custom compani essenti reduc risk abus procedur adopt commiss reluct initi propos council remov requir minimum number control custom offic qualifi element import legisl gener counter product effect level control element commiss posit repli court find aspect remain scope audit answer member state court examin receiv commiss commiss discuss point risk analysi rais court auditor member state manag committe exchang view enabl member state account experi gain improv system time legisl identifi gener desir make system cumbersom sophist render inapplic inflex practic commiss improv notif method detect irregular report member state pursuant articl regul eec incorpor iren databas view identifi irregular detect inspect conduct pursuant regul eec commiss agre coordin physic control administr post control improv case complianc found control procedur differ fat content found chees sampl concern product lot export transact frequenc credit note issu trader differ weight guid custom intensifi control quantiti moment export commiss insist point time recent expert group post control servic june risk present export certifi natur export commiss share opinion circumst court offici custom laboratori test reduc system accredit produc laboratori access product record includ product control provid articl regul ec articl regul eec annex regul ec flexibl verif system annex ii good sampl obligatori point bb subparagraph commiss discuss difficult sensit issu member state trade mechan manag committe conclus commiss agre regular control export base combin physic control administr control type control complementari find type control trigger follow commiss experi gain mission member state take initi strengthen control structur respect control implement administr organis countri obei public administr nation legisl articl regul eec commiss prefer maintain exist level subsidiar continu stress import member state set deepen coordin control bodi commiss make consider effort encourag improv physic check export audit commiss aim establish control requir physic control export carri appli risk analysi defin amend version regul eec practic tool select export oper physic control time oper system place major member state gener commiss found custom servic member state introduc risk analysi awar risk criteria select examin individu export transact continu pai close attent effect custom control procedur member state commiss examin carefulli court recommend relat record report whilst avoid excess cumbersom system render inapplic inflex practic repli structur place member state natur beneficiari export flexibl organis carri control essenti reason regul eec mention wide rang element risk includ relat product beneficiari procedur previou find enabl member state set workabl system risk assess articl regul experi adjust system select paramet order make physic check effect improv target commiss custom author member state drawn guidelin risk analysi custom control addit commiss organis meet seminar exchang mutual experi physic control risk analysi issu guidelin includ definit risk risk analysi risk assess risk area risk indic risk profil foreword special report audit risk analysi techniqu custom control clearanc good special report audit physic check agricultur product receiv export refund court carri audit custom control import give rise resourc accru european union budget export agricultur product benefit refund financ european union budget audit concentr risk analysi target custom control separ report stem markedli legisl requir import export control legisl provis custom control import current posteriori option limit legisl provis risk analysi legisl custom control export agricultur product benefit refund obligatori current includ physic posteriori control risk analysi obligatori remain option select consign physic check background necessit court spell detail definit risk analysi target custom control import natur led specif recommend improv effect export refund control audit number common conclus obligatori risk analysi monitor execut control manag feedback perform measur coordin european union custom territori physic posteriori control context protect european union financi interest limit obligatori risk analysi export refund illog risk analysi resourc manag tool facilit implement effect control european union broader legisl framework member state ensur nation administr target transact custom regim commun scheme alloc control resourc custom regim commun scheme basi compar risk european union budget time make member state account qualiti target execut control joint public report intend draw attent applic risk analysi custom control regim affect european union budget circumst commiss adopt comprehens approach implement court recommend strive consist field close relat control import export