council regul eec octob establish commun custom code council european commun regard treati establish european econom commun articl thereof regard propos commiss cooper european parliament regard opinion econom social committe commun base custom union advis interest commun trader custom author assembl code provis custom legisl present contain larg number commun regul direct task fundament import standpoint intern market commun custom code hereinaft call code incorpor current custom legisl advis amend legisl order make consist simplifi remedi omiss exist view adopt complet commun legisl area base concept intern market code gener rule procedur ensur implement tariff measur introduc commun level connect trade good commun countri cover thing implement common agricultur commerci polici measur take account requir common polici advis code applic prejudic specif provis laid field specif rule exist introduc context inter alia legisl relat agricultur statist commerci polici resourc order secur balanc custom author regard ensur correct applic custom legisl hand trader treat fairli author grant inter alia extens power control trader appeal implement custom appeal system requir unit kingdom introduc administr procedur effect januari view paramount import extern trade commun custom formal control abolish minimum import guarante uniform applic code provid end commun procedur enabl procedur implement adopt suitabl time custom code committe set order ensur close effect cooper member state commiss field adopt measur requir implement code utmost care prevent fraud irregular liabl affect advers gener budget european commun adopt regul titl gener provis chapter scope basic definit articl custom rule consist code provis adopt commun level nation implement code appli prejudic special rule laid field trade commun countri good cover treati establish european coal steel commun treati establish european econom commun treati establish european atom energi commun articl save provid intern convent customari practic limit geograph econom scope autonom commun measur commun custom rule appli uniformli custom territori commun provis custom rule appli custom territori commun framework rule govern specif field intern convent articl custom territori commun compris territori kingdom belgium territoi kingdom denmark faro island greenland territori feder republ germani island heligoland territori buesingen treati novemb feder republ germani swiss confeder territori kingdom spain ceuta melilla territori hellen republ territori french republ oversea territori collectivité territorial territori ireland territori italian republ municip livigno campion italia nation water lake lugano bank polit frontier area pont tresa porto ceresio territori grand duchi luxembourg territori kingdom netherland europ territori portugues republ territori unit kingdom great britain northern ireland channel island isl man territori situat territori member state take convent treati applic account consid part custom territori commun germani austrian territori jungholz mittelberg defin treati regard jungholz treati bayrisch regierungsblatt regard mittelberg treati decemb reichsgesetzblatt franc territori princip monaco defin custom convent sign pari journal officiel septemb itali territori republ san marino defin convent march law june custom territori commun includ territori water inland maritim water airspac member state territori refer paragraph territori water inland maritim water airspac territori part custom territori commun pursuant paragraph articl purpos code definit appli person mean natur person legal person possibl provid rule forc associ person recogn capac perform legal act lack legal statu legal person person establish commun mean case natur person person resid case legal person associ person person commun regist offic central headquart perman busi establish custom author mean author respons inter alia appli custom rule custom offic mean offic formal laid custom rule complet decis mean offici act custom author pertain custom rule give rule case act legal effect specif identifi person term cover inter alia bind tariff inform mean articl custom statu mean statu good commun commun good commun good mean good wholli obtain produc custom territori commun condit refer articl incorpor good import countri territori form part custom territori commun import countri territori form part custom territori commun releas free circul obtain produc custom territori commun good refer indent good refer indent commun good mean good refer subparagraph prejudic articl commun good lose statu remov custom territori commun custom debt mean oblig person pai amount import duti custom debt import export duti custom debt export appli specif good commun provis forc import duti mean custom duti charg effect equival custom duti payabl import good agricultur levi import charg introduc common agricultur polici specif arrang applic good result process agricultur product export duti mean custom duti charg effect equival custom duti payabl export good agricultur levi export charg introduc common agricultur polici specif arrang applic good result process agricultur product debtor mean person liabl payment custom debt supervis custom author mean action gener author view ensur custom rule provis applic good subject custom supervis observ control custom author mean perform specif act examin good verifi exist authent document examin acount undertak record inspect mean transport inspect luggag good carri person carri offici inquiri similar act view ensur custom rule provis applic good subject custom supervis observ custom approv treatment good mean place good custom procedur entri free zone free warehous export custom territori commun destruct abandon exchequ custom procedur mean releas free circul transit custom wareh process process custom control temporari admiss outward process export custom declar mean act person prescrib form manner place good custom procedur declar mean person make custom declar person custom declar made present good custom mean notif custom author manner laid arriv good custom offic place design approv custom author releas good mean act custom author make good purpos stipul custom procedur holder procedur mean person behalf custom declar made person right oblig abovement person respect custom procedur transfer holder author mean person author grant provis forc mean commun nation provis committe procedur mean procedur provid refer articl chapter sundri gener provis relat right oblig person regard custom rule section represent articl condit set articl subject provis adopt framework articl person appoint repres deal custom author perform act formal laid custom rule represent direct case repres act behalf person indirect case repres act behalf person member state restrict make custom declar direct represent indirect represent repres custom agent carri busi countri territori save case refer articl repres establish commun repres state act behalf person repres represent direct indirect empow act repres person fail state act behalf person state act behalf person empow deem act behalf custom author requir person state act behalf person produc evid power act repres section decis relat applic custom rule articl person request custom author decis relat applic custom rule person suppli inform document requir author order decis decis notifi applic earliest opportun request decis made write decis made period laid accord exist provis start date request receiv custom author decis notifi write applic period exceed custom author unabl compli case author inform applic expiri abovement period state ground justifi exceed indic period time order give rule request decis adopt custom author write reject request detriment person address set ground base refer appeal provid articl provis made sentenc paragraph appli likewis decis articl save case provid subparagraph articl decis adopt immedi enforc custom author articl decis favour person concern annul issu basi incorrect incomplet inform applic knew inform incorrect incomplet decis basi correct complet inform person decis address notifi annul annul effect date annul decis articl decis favour person concern revok amend case refer articl condit laid issu longer fulfil decis favour person concern revok person address fail fulfil oblig impos decis person decis address notifi revoc amend revoc amend decis effect date notif except case legitim interest person decis addres requir custom author defer date revoc amend take effect articl articl prejudic nation rule stipul decis invalid null void reason unconnect custom legisl section inform articl person request inform applic custom legisl custom author request refus relat import export oper envisag inform suppli applic free charg special cost incur custom author result analys expert report good return good applic charg relev amount articl custom author issu bind tariff inform written request act accord committe procedur bind tariff inform bind custom author holder inform respect tariff classif good bind tariff inform bind custom author good custom formal complet date inform suppli holder inform prove good declar correspond inform respect bind tariff inform valid period year date issu derog articl annul base inaccur incomplet inform applic bind tariff inform ceas valid regul adopt inform longer conform law laid longer compat interpret nomenclatur refer articl commun level reason amend combin nomenclatur judgment court justic european commun intern level reason classif opinion amend explanatori note nomenclatur harmon commod descript code system adopt custom cooper council case date bind tariff inform ceas valid date public measur case intern measur date commiss commun offici journal european commun holder notifi withdraw revoc amend holder bind tariff inform ceas valid pursuant paragraph inform month date public notif provid conclud bind contract purchas sale good question basi bind inform tariff measur adopt case product import export advanc fix certif submit custom formal carri period month replac period valid certif case paragraph regul lai period previou subparagraph appli classif bind tariff inform appli condit laid paragraph 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 regul eec eec articl regul common organ market section provis articl custom author accord condit laid provis forc carri control deem ensur custom legisl correctli appli articl purpos appli custom legisl person directli indirectli involv oper concern purpos trade good provid custom author whith requisit document inform irrespect medium requisit assist request time limit prescrib articl inform natur confidenti provid confidenti basi cover oblig profession secreci disclos custom author express permiss person author provid commun inform permit custom author oblig author pursuant provis forc respect data protect connect legal proceed articl person concern document refer articl purpos control custom author period laid provis forc calendar year irrespect medium period run end year case good releas free circul circumst refer good declar export end year declar releas free circul export accept case good releas free circul reduc rate import duti account end end year ceas subject custom supervis case good custom procedur end year custom procedur concern complet case good free zone free warehous end year leav undertak concern prejudic provis articl sentenc check carri custom author respect custom debt show relev entri account correct document time limit provid paragraph period suffici permit correct made check articl period date time limit laid pursuant custom legisl purpos appli legisl period extend date time limit defer specif provis made legisl concern articl ecu nation currenc appli framework custom legisl fix year rate appli obtain work dai octob effect januari calend year rate nation currenc rate appli currenc obtain dai rate publish offici journal european commun chang bilater central rate nation currenc occur calendar year amend rate convert ecu nation currenc purpos determin tariff classif good custom duti charg equival effect effect dai date rate work dai octob amend rate convert ecu nation currenc purpos determin tariff classif good custom duti charg equival effect applic derog paragraph calendar year chang bilater central rate occur period case subparagraph appli amend rate mean rate obtain dai chang bilater central rate rate commun currenc articl procedur committe determin case condit applic custom legisl simplifi titl ii factor basi import duti export duti measur prescrib respect trade good appli chapter custom tariff european commun tariff classif good articl duti legal ow custom debt incur base custom tariff european commun measur prescrib commun provis govern specif field relat trade good appli tariff classif good custom tariff european commun compris combin nomenclatur good nomenclatur wholli partli base combin nomenclatur add subdivis establish commun provis govern specif field view applic tariff measur relat trade good rate item charg applic good cover combin nomenclatur custom duti agricultur levi import charg laid common agricultur polici specif arrang applic good result process agricultur product preferenti tariff measur contain agreement commun conclud countri group countri provid grant preferenti tariff treatment preferenti tariff measur adopt unilater commun respect countri group countri territori autonom suspens measur provid reduct relief import duti chargeabl good tariff measur provid commun legisl prejudic rule flat rate charg measur refer paragraph appli declar request provid subparagraph good concern fulfil condit laid mention measur applic made event provid relev condit fulfil applic measur refer paragraph restrict volum import ceas case tariff quota stipul limit volum import reach case tariff ceil rule commiss tariff classif good determin rule forc subhead combin nomenclatur subhead nomenclatur refer paragraph subhead nomenclatur wholli partli base combin nomenclatur add subdivis establish commun provis govern specif field view applic measur tariff measur relat trade good aforesaid good classifi articl favour tariff treatment good benefit reason natur end subject condit laid accord committe procedur author requir articl appli purpos paragraph express favour tariff treatment mean reduct suspens import duti refer articl framework tariff quota chapter origin good section preferenti origin articl articl defin preferenti origin good purpos appli custom tariff european commun except measur refer articl appli measur tariff measur establish commun provis govern specif field relat trade good prepar issu certif origin articl good origin countri wholli obtain produc countri express good wholli obtain countri mean miner product extract countri veget product harvest live anim born rais product deriv live anim rais product hunt fish carri product sea fish product sea countri territori sea vessel regist record countri concern fly flag countri good obtain produc board factori ship product refer subparagraph origin countri provid factori ship regist record countri fly flag product seab subsoil beneath seab territori sea provid countri exclus right exploit seab subsoil wast scrap product deriv manufactur oper articl collect fit recoveri raw materi good produc exclus good refer subparagraph deriv stage product purpos paragraph express countri cover countri territori sea articl good product involv countri deem origin countri underw substanti econom justifi process work undertak equip purpos result manufactur product repres import stage manufactur articl process work respect establish respect fact ascertain justifi presumpt sole object circumv provis applic commun good specif countri circumst deem confer good produc origin countri carri mean articl articl custom legisl commun legisl govern specif field provid document produc proof origin good notwithstand product document custom author event doubt requir addit proof ensur indic origin compli rule laid relev commun legisl section preferenti origin good articl rule preferenti origin lai condit govern acquisit origin good fulfil order benefit measur refer articl rule case good cover agreement refer articl determin agreement case good benefit preferenti tariff measur refer articl determin accord committe procedur chapter good custom purpos articl provis chapter determin custom purpos appli custom tariff european commun tariff measur laid commun provis govern specif field relat trade good articl custom import good transact price paid payabl good sold export custom territori commun adjust accord articl provid restrict dispos good buyer restrict impos requir law public author commun limit geograph area good resold substanti affect good sale price subject condit consider determin respect good valu part proce subsequ resal dispos good buyer accru directli indirectli seller adjust made accord articl buyer seller relat buyer seller relat transact accept custom purpos paragraph determin transact accept purpos paragraph fact buyer seller relat suffici ground transact unaccept circumst surround sale examin transact accept provid relationship influenc price light inform provid declar custom author ground relationship influenc price commun ground declar reason opportun respond declar request commun ground write sale relat person transact accept good valu accord paragraph declar demonstr close approxim occur time transact sale buyer seller relat case ident similar good export commun ii custom ident similar good determin articl iii custom ident similar good determin articl appli forego test due account demonstr differ commerci level quantiti level element enumer articl cost incur seller sale buyer relat cost incur seller sale buyer relat test set subparagraph initi declar comparison purpos substitut valu establish subparagraph price paid payabl total payment made made buyer benefit seller import good includ payment made made condit sale import good buyer seller buyer parti satisfi oblig seller payment necessarili form transfer monei payment made letter credit negoti instrument made directli indirectli activ includ market activ undertaken buyer account adjust provid articl consid indirect payment seller regard benefit seller undertaken agreement seller cost ad price paid payabl determin custom import good articl custom determin articl determin proceed sequenti subparagraph paragraph subparagraph determin subject proviso order applic subparagraph revers declar request determin subparagraph provis subparagraph sequenc establish virtu paragraph appli custom determin articl transact ident good sold export commun export time good valu transact similar good sold export commun export time good valu base unit price import good ident similar import good sold commun greatest aggreg quantiti person relat seller comput consist sum cost materi fabric process emploi produc import good amount profit gener expens equal reflect sale good class kind good valu made produc countri export export commun cost item refer articl condit rule applic paragraph determin accord committe procedur articl custom import good determin articl determin basi data commun reason mean consist principl gener provis agreement implement articl vii gener agreement tariff trade articl vii gener agreement tariff trade provis chapter custom determin paragraph basi sell price commun good produc commun system accept custom purpos higher altern valu price good domest market countri export cost product comput valu determin ident similar good accord articl price export countri form part custom territori commun minimum custom valu arbitrari fictiti valu articl determin custom articl ad price paid payabl import good extent incur buyer includ price paid payabl good commiss brokerag bui commiss ii cost contain treat custom purpos good question iii cost pack labour materi apport good servic suppli directli indirectli buyer free charg reduc cost connect product sale export import good extent includ price paid payabl materi compon part similar item incorpor import good ii tool di mould similar item product import good iii materi consum product import good iv engin develop artwork design work plan sketch undertaken commun product import good royalti licenc fee relat good valu buyer pai directli indirectli condit sale good valu extent royalti fee includ price paid payabl part proce subsequ resal dispos import good accru directli indirectli seller cost transport insur import good ii load handl charg transport import good place introduct custom territori commun addit price paid payabl made articl basi object quantifi data addit made price paid payabl determin custom provid articl chapter term bui commiss mean fee paid import agent servic repres purchas good valu notwithstand paragraph charg reproduc import good commun ad price paid payabl import good determin custom payment made buyer distribut resel import good ad price paid payabl import good payment condit sale export commun good articl provid shown separ price paid payabl includ custom charg transport good arriv place introduct custom territori commun charg construct erect assembl mainten technic assist undertaken import import good industri plant machineri equip charg interest financ arrang enter buyer relat purchas import good irrespect financ provid seller person provid financ arrang made write requir buyer demonstr good sold price declar price paid payabl claim rate interest exce level transact prevail countri time financ provid charg reproduc import good commun bui commiss import duti charg payabl commun reason import sale good articl specif rule laid accord procedur committe determin custom carrier media data process equip bear data instruct articl factor determin custom good express currenc member state valuat made rate exchang duli publish compet author member state concern rate reflect effect current currenc commerci transact term currenc member state appli period determin accord procedur committe rate exist rate exchang determin accord procedur committe articl provis chapter prejudic specif provis determin custom purpos good releas free circul assign custom approv treatment derog articl custom perish good deliv consign request declar determin simplifi rule drawn commun accord committe procedur titl iii provis applic good brought custom territori commun assign custom approv treatment chapter entri good custom territori commun articl good brought custom territori commun time entri subject custom supervis subject control custom author accord provis forc remain supervis long determin custom statu case commun good prejudic articl custom statu chang enter free zone free warehous export destroi accord articl articl good brought custom territori commun convei person bring commun delai rout custom author accord instruct custom offic design custom author place design approv author free zone good brought free zone direct sea air land pass part custom territori commun free zone adjoin land frontier member state countri person assum respons carriag good brought custom territori commun inter alia result tranship respons complianc oblig laid paragraph good custom territori commun subject control custom author member state provis forc result inter alia agreement conclud member state countri treat good brought custom territori commun paragraph preclud implement provis forc respect tourist traffic frontier traffic postal traffic traffic neglig econom import condit custom supervis custom control possibl jeopard paragraph articl appli good temporarili left custom territori commun move point territori sea air provid carriag effect direct rout regular air servic ship line stop commun custom territori provis appli good load countri port airport free port paragraph appli good board vessel aircraft cross territori sea airspac member state destin port airport situat member state articl reason unforese circumst forc majeur oblig laid articl compli person bound oblig person act place inform custom author situat delai unforese circumst forc majeur result total loss good custom author inform precis locat reason unforese circumst forc majeur vessel aircraft cover articl forc put port land temporarili custom territori commun oblig laid articl compli person bring vessel aircraft custom territori commun person act place inform custom author situat delai custom author determin measur order permit custom supervis good refer paragraph board vessel aircraft circumst paragraph ensur subsequ convei custom offic place design approv author chapter present good custom articl good pursuant articl arriv custom offic place design approv custom author present custom person brought good custom territori commun person assum respons carriag good entri articl articl preclud implement rule forc relat good carri travel custom procedur present custom articl good present custom permiss custom author examin sampl order assign custom approv treatment permiss grant request person author assign good treatment chapter summari declar unload good present custom articl subject articl good present custom mean articl cover summari declar summari declar lodg good present custom custom author period lodg declar extend work dai dai good present custom articl summari declar made form model prescrib custom author custom author permit summari declar commerci offici document particular identif good summari declar lodg person brought good custom territori commun person assum respons carriag good entri person person refer subparagraph act articl prejudic provis govern good import travel consign letter parcel post custom author waiv lodg summari declar condit jeopard custom supervis good prior expiri period refer articl formal good assign custom approv treatment carri articl good unload tranship mean transport carri sole permiss custom author place design approv custom author permiss requir event immin danger necessit unload part good case custom author inform forthwith purpos inspect good mean transport carri custom author time requir good unload unpack articl good remov origin posit permiss custom author chapter oblig assign good present custom custom approv treatment articl commun good present custom assign custom approv treatment author commun good articl good cover summari declar formal assign custom approv treatment carri dai date summari declar lodg case good carri sea dai date summari declar lodg case good carri sea circumst warrant custom author set shorter period author extens period refer paragraph extens exce genuin requir justifi circumst chapter temporari storag good articl time assign custom approv treatment good present custom present statu good temporari storag good hereinaft good temporari storag articl good temporari storag store place approv custom author condit laid author custom author requir person hold good provid secur view ensur payment custom debt aris articl articl prejudic provis articl good temporari storag subject form handl design ensur preserv unalt state modifi appear technic characterist articl custom author delai measur includ sale good regular situat good respect formal assign custom approv treatment initi period determin accord articl custom author risk expens person hold good question transferr special place supervis situat good regular chapter provis applic commun good move transit procedur articl articl except paragraph thereof articl appli good transit procedur brought custom territori commun articl commun good move transit procedur reach destin custom territori commun present custom accord rule govern transit articl appli chapter provis articl circumst requir custom author good present custom destroi custom author inform holder good cost destroi good born holder articl custom author find good brought unauthor custom territori commun withheld custom surveil measur includ sale good order regular situat titl iv custom approv treatment chapter gener articl save provid good time condit laid assign custom approv treatment irrespect natur quantiti countri origin consign destin paragraph preclud imposit prohibit restrict justifi ground public moral public polici public secur protect health life human anim plant protect nation treasur possess artist histor archaeolog protect industri commerci properti chapter custom procedur section place good custom procedur articl good intend custom procedur cover declar custom procedur commun good declar export outward process transit custom wareh procedur subject custom supervis time accept custom declar time leav custom territori commun destroi custom declar invalid articl commun custom legisl lai rule matter member state determin compet custom offic situat territori account applic natur good custom procedur articl custom declar made write data process techniqu provid provis laid accord committe procedur author custom author mean normal declar act holder good express place custom procedur possibl provid rule adopt accord committe procedur declar write normal procedur articl declar write made form offici specimen prescrib purpos sign particular implement provis govern custom procedur good declar declar accompani document requir implement provis govern custom procedur good declar articl declar compli condit laid articl accept custom author immedi provid good refer present custom articl subject articl custom declar made person present good question present compet custom author document requir produc applic rule govern custom procedur respect good declar accept custom declar impos oblig specif person declar made person behalf declar establish commun condit establish commun appli person make declar transit temporari import declar good occasion basi provid custom author justifi paragraph preclud applic member state bilater agreement conclud countri customari practic similar effect nation countri make custom declar territori member state question subject reciproc articl declar request author amend particular declar accept custom amend effect render declar applic good origin cover amend permit author request custom author inform declar intend examin good establish particular question incorrect releas good articl custom author request declar invalid declar accept declar furnish proof good declar error custom procedur cover declar result special circumst place good custom procedur declar longer justifi custom author inform declar intent examin good request invalid declar accept examin place declar invalid good releas expect case defin accord committe procedur invalid declar prejudic applic penal provis forc articl save expressli provid date purpos provis govern custom procedur good declar date accept declar custom author articl verif declar accept custom author examin document cover declar document accompani custom author requir declar present document purpos verifi accuraci particular contain declar examin good sampl analysi detail examin articl transport good place examin sampl handl necessit examin take sampl carri respons declar cost incur born declar declar entitl present good examin sampl deem custom author requir declar present repres good examin sampl order provid assist facilit examin take sampl provid sampl accord provis forc custom author liabl payment compens respect thereof bear cost analysi examin articl part good cover declar examin result partial examin appli good cover declar declar request examin good consid result partial examin valid remaind good declar purpos paragraph declar form cover item particular relat item deem constitut separ declar articl result verifi declar purpos appli provis govern custom procedur good declar verifi provis refer paragraph appli basi particular contain declar articl custom author measur identifi good identif requir order ensur complianc condit govern custom procedur good declar mean identif affix good mean transport remov destroi custom author permiss result unforese circumst forc majeur remov destruct essenti ensur protect good mean transport articl prejudic articl condit place good procedur question fulfil provid good subject prohibit restrict measur custom author releas good particular declar verifi accept verif appli verif complet reason period time good longer requir present verif purpos good cover declar releas time purpos paragraph declar form cover item particular relat item deem constitut separ declar articl accept custom declar rise custom debt good cover declar releas custom debt paid secur prejudic paragraph provis appli temporari import procedur partial relief import duti pursuant provis govern custom procedur good declar custom author requir provis secur good releas custom procedur question secur provid articl measur includ confisc sale deal good releas undertak continu examin good period prescrib custom author reason attribut declar document produc good custom procedur request produc payment secur made provid respect import duti export duti case made provid period prescrib subject ban restrict remov reason period releas ii simplifi procedur articl order simplifi complet formal procedur ensur oper conduct proper manner custom author condit laid accord committe procedur grant permiss declar refer articl omit particular refer paragraph articl document refer paragraph articl attach thereto commerci administr document accompani request good custom procedur question lodg place declar refer articl good enter procedur question mean entri record case custom author waiv requir declar present good custom simplifi declar commerci administr document entri record particular identif good good enter record date entri includ case determin accord committe procedur declar furnish supplementari declar gener period recapitul natur supplementari declar simplifi declar refer subparagraph deem constitut singl indivis instrument take effect date accept simplifi declar case refer subparagraph entri record legal forc accept declar refer articl special simplifi procedur commun transit procedur laid accord committe procedur declar articl custom declar made mean data process techniqu mean articl oral declar act mean articl articl appli mutati mutandi prejudic principl set post clearanc examin declar articl custom author initi request declar amend declar releas good custom author releas good order satisfi accuraci particular contain declar inspect commerci document data relat import export oper respect good concern subsequ commerci oper involv good inspect carri premis declar person directli indirectli involv oper busi capac person possess document data busi purpos author examin good produc revis declar post clearanc examin provis govern custom procedur concern appli basi incorrect incomplet inform custom author accord provis laid measur regular situat take account inform section releas free circul articl releas free circul confer commun good custom statu commun good entail applic commerci polici measur complet formal laid respect import good charg duti legal due articl derog articl provid import duti chargeabl good duti refer indent articl rate duti reduc date accept declar releas free circul good releas declar request applic favour rate paragraph appli releas good reason attribut declar articl consign made good fall tariff classif deal good accord tariff classif purpos draw declar entail burden work expens disproportion import duti chargeabl custom author request declar agre import duti charg consign basi tariff classif good subject highest rate import duti articl good releas free circul reduc rate duti account end remain custom supervis custom supervis end condit laid grant reduc rate duti ceas appli good export destroi good purpos laid applic reduc rate duti permit subject payment duti due articl appli mutati mutandi good refer paragraph articl good releas free circul lose custom statu commun good declar releas free circul invalid releas accord articl import duti payabl good repaid remit process procedur form drawback system respect defect good good fail compli term contract pursuant articl situat type refer articl repay remiss condit good export export assign equival custom approv treatment section suspens arrang custom procedur econom impact provis common procedur articl articl term procedur understood appli case commun good arrang extern transit custom wareh process form system suspens process custom control temporari import term custom procedur econom impact understood appli arrang custom wareh process process custom control temporari import outward process import good mean good suspens procedur good process procedur form drawback system undergon formal releas free circul formal provid articl good unalt state mean import good process procedur procedur process custom control undergon form process articl custom procedur econom impact condit author issu custom author articl prejudic addit special condit govern procedur question author refer articl refer articl grant person offer guarante proper conduct oper custom author supervis monitor procedur introduc administr arrang disproportion econom involv articl condit procedur question set author holder author notifi custom author factor aris author grant influenc continu content articl custom author make place good suspens arrang condit provis secur order ensur custom debt incur respect good paid special provis provis secur laid context specif suspens arrang articl suspens arrang econom impact discharg custom approv treatment assign good arrang compens process product custom author measur regular posit good respect procedur discharg condit prescrib articl right oblig holder custom procedur econom impact condit laid custom author transfer success person fulfil condit laid order benefit procedur question extern transit gener provis articl 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 movement refer paragraph place extern commun transit procedur cover tir carnet tir convent provid movement began end commun relat consign good unload custom territori commun convei good unload countri effect point commun territori countri cover ata carnet ata convent transit document cover rhine manifest articl revis convent navig rhine cover form provid convent parti north atlant treati statu forc sign london june post includ parcel post extern transit procedur appli prejudic specif provis applic movement good custom procedur econom impact articl extern transit procedur end good document produc custom offic destin accord provis procedur question ii specif provis relat extern commun transit articl extern commun transit procedur appli good pass territori countri provis made effect intern agreement carriag countri effect cover singl transport document drawn custom territori commun case oper procedur suspend territori countri articl subject articl princip provid guarante order ensur payment custom debt charg incur respect good case determin accord committe procedur guarante furnish journei sea air carriag good rhine rhine waterwai carriag pipelin oper carri railwai compani member state case furnish guarante respect carriag good waterwai refer paragraph waiv determin accord committe procedur articl person satisfi condit laid paragraph subject limit laid paragraph obtain custom author member state establish guarante waiver extern commun transit oper carri member state departur territori member state guarante waiver refer paragraph grant person establish member state waiver grant regular user commun transit procedur financi situat meet commit commit infring custom fiscal law accord specimen form determin undertak pai applic write custom author sum claim respect commun transit oper guarante waiver grant accord paragraph appli extern commun transit oper involv good total exceed amount determin accord committe procedur present increas risk account level import duti charg subject member state author grant waiver issu person obtain ormor copi guarante waiver certif articl princip extern commun transit procedur respons product good intact custom offic destin prescrib time limit due observ measur adopt custom author ensur identif observ provis relat commun transit procedur notwithstand princip oblig paragraph carrier recipi good accept good know move commun transit respons product good intact custom offic destin prescrib time limit due observ measur adopt custom author ensur identif articl detail rule oper procedur exempt determin accord committe procedur provid implement commun measur appli good guarante member state bi later multilater arrang establish simplifi procedur consist criteria set circumst appli type good traffic specif undertak member state establish simplifi procedur circumst good requir move territori member state custom warehous articl custom wareh procedur storag custom warehous commun good good subject import duti commerci polici measur commun good commun legisl govern specif field custom warehous attract applic measur attach export good custom warehous mean place approv supervis custom author good store condit laid case good refer paragraph custom wareh procedur store custom warehous determin accord committe procedur articl custom warehous public warehous privat warehous public warehous mean custom warehous person wareh good privat warehous mean custom warehous reserv wareh good warehousekeep warehousekeep person author oper custom warehous deposit person bound declar place good custom wareh procedur right oblig person transfer articl oper custom warehous subject issu author custom author author oper custom warehous person wish oper custom warehous make request write inform requir grant author demonstr econom wareh exist author lai condit oper custom warehous author issu person establish commun articl warehousekeep respons ensur good custom warehous remov custom supervis fulfil oblig aris storag good cover custom wareh procedur compli condit author articl derog articl author concern public warehous provid respons refer articl devolv exclus depositor depositor time respons fulfil oblig aris place good custom wareh procedur articl right oblig warehousekeep agreement custom author transfer person articl prejudic articl custom author demand warehousekeep provid guarante connect respons articl articl person design custom author stock record good custom wareh procedur form approv author stock record public warehous oper custom author subject applic articl custom author dispens stock record respons refer articl lie exclus depositor good procedur basi written declar form part normal procedur administr document accord articl articl econom exist custom supervis advers affect custom author commun good refer articl store premis custom warehous commun good process premis custom warehous process procedur subject condit provid procedur formal dispens custom warehous determin accord committe procedur commun good process premis custom warehous procedur process custom control subject condit provid procedur formal dispens custom warehous determin accord committe procedur case refer paragraph good subject custom wareh procedur custom author requir good refer paragraph enter stock record provid articl articl good custom wareh procedur enter stock record provid articl brought custom warehous articl limit length time good remain custom wareh procedur except case custom author set time limit depositor assign good custom approv treatment specif time limit good refer articl cover common agricultur polici laid accord committe procedur articl import good undergo usual form handl intend preserv improv appear market qualiti prepar distribut resal list case form handl prohibit good cover common agricultur polici drawn ensur smooth oper common organ market commun good refer articl custom wareh procedur cover common agricultur polici undergo form handl expressli stipul good form handl provid subparagraph paragraph paragraph author advanc custom author lai condit place list form handl refer paragraph establish accord committe procedur articl circumst warrant good custom wareh procedur temporarili remov custom warehous remov author advanc custom author stipul condit place custom warehous good undergo form handl refer articl condit set articl custom author good custom wareh procedur transfer custom warehous articl custom debt incur respect import good custom good base price paid payabl includ cost wareh preserv good remain warehous cost includ custom shown separ price paid payabl good good undergon usual form handl mean articl natur good custom quantiti account determin amount import duti request declar account good time refer articl undergon handl derog provis adopt committe procedur accord articl import good releas free circul present custom declar lodg rule assess relat good ascertain accept time good custom wareh arrang rule consid account purpos articl prejudic post clearanc examin mean articl articl commun good refer articl cover common agricultur polici custom wareh procedur export assign treatment provid commun legisl govern specif field refer articl process gener articl prejudic articl process procedur good custom territori commun process oper commun good intend export custom territori commun form compens product good subject import duti commerci polici measur good releas free circul repay remiss import duti chargeabl good export custom territori commun form compens product express mean suspens system process relief arrang provid paragraph drawback system process relief arrang provid paragraph process oper work good includ erect assembl fit good process good repair good includ restor put order good defin accord committe procedur found compens product facilit product product partial process compens product product result process oper equival good commun good import good manufactur compens product rate yield quantiti percentag compens product obtain process quantiti import good articl condit laid paragraph fulfil subject paragraph custom author compens product obtain equival good compens product obtain equival good export commun import import good equival good qualiti characterist import good specif case determin accord committe procedur equival good allow advanc stage manufactur import good paragraph appli import good regard custom purpos equival good import good measur design prohibit limit recours paragraph adopt accord committe procedur paragraph appli compens product liabl export duti export export process oper holder author provid secur ensur payment duti import good import period prescrib ii grant author articl author issu request person carri process oper arrang carri articl author grant person establish commun author grant person establish commun respect import commerci natur prejudic good refer indent articl final indent import good identifi compens product case refer articl complianc condit laid respect equival good verifi process procedur creat favour condit export export compens product provid essenti interest commun produc advers affect econom condit iii oper procedur articl custom author period compens product export export assign custom approv treatment period account time requir carri process oper dispos compens product period run date commun good process procedur custom author grant extens submiss duli substanti request holder author reason simplif decid period commenc calendar month quarter end dai subsequ calendar month quarter articl appli custom author period commun good declar procedur period run date accept export declar relat compens product obtain equival good specif time limit laid accord committe procedur process oper import good articl custom author set rate yield oper method determin rate rate yield determin basi actual circumst process oper carri circumst warrant case process oper customarili carri defin technic condit involv good substanti uniform characterist result product compens product uniform qualiti standard rate yield set accord committe procedur basi actual data previous ascertain articl case condit good unalt state compens product consid releas free circul determin accord committe procedur articl subject articl custom debt incur amount debt determin basi taxat element import good time accept declar place good process procedur time refer paragraph import good fulfil condit qualiti preferenti tariff treatment tariff quota ceil elig preferenti tariff treatment exist respect ident good time accept declar releas free circul articl derog articl compens product subject import duti releas free circul list adopt accord committe procedur extent proport export part compens product includ list holder author duti product assess manual refer articl subject charg establish common agricultur polici provis adopt accord committe procedur provid subject import duti calcul accord rule applic custom procedur question free zone free warehous suspens arrang free zone free warehous person concern request duti assess accord articl case compens product assign custom approv treatment refer process custom control amount import duti levi equal amount calcul accord articl made subject rule govern assess duti laid procedur process custom control import good procedur enjoi favour tariff treatment ow special intend provis made treatment case ident import good admit free import duti duti free provis made case ident good import accord articl iv process oper custom territori commun articl compens product good unalt state temporarili export purpos process custom territori commun custom author author accord condit laid outward process provis custom debt incur respect reimport product charg import duti compens product good unalt state refer paragraph calcul accord articl import duti product reimport process custom territori commun amount calcul accord provis relat outward process procedur condit appli product export procedur releas free circul export place special provis relat drawback system articl drawback system good except time declar releas free circul accept subject quantit import restrict quota qualifi preferenti tariff measur autonom suspens measur mean articl subject agricultur levi import charg provid common agricultur polici specif arrang applic good result process agricultur product drawback system export refund set compens product time declar releas free circul import good accept permiss drawback system grant time declar export compens product accept import good subject charg refer indent paragraph export refund set compens product articl declar releas free circul drawback system provid particular author request custom author author attach declar releas free circul articl drawback system articl articl articl articl indent articl appli articl temporari export compens product carri provid articl consid export mean articl product reimport commun period prescrib articl holder author import duti repaid remit establish satisfact custom author compens product obtain import good releas free circul drawback system export view subsequ export commun 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 consid commun good period applic repay made determin accord committe procedur compens product custom procedur free zone free warehous accord provis paragraph releas free circul author custom author grant author circumst warrant case prejudic articl amount import duti repaid remit consid constitut amount custom debt purpos determin amount import duti repaid remit indent articl appli mutati mutandi vi provis articl process procedur appli suspens system appli order compens product qualifi exempt export duti ident product obtain commun good import good liabl process custom control articl procedur process custom control commun good custom territori commun oper alter natur state subject import duti commerci polici measur product result oper releas free circul rate import duti product term process product articl list case procedur process custom control determin accord committe procedur articl author process custom control grant request person carri process arrang carri articl author grant person establish commun import good identifi process product good econom restor process descript state procedur procedur result circumvent effect rule origin quantit restrict applic import good condit procedur creat maintain process activ commun advers affect essenti interest commun produc similar good econom condit fulfil articl articl articl appli mutati mutandi articl custom debt incur respect good unalt state product intermedi stage process compar provid author amount debt determin basi item charg element import good time accept declar relat place good procedur process custom control articl import good qualifi preferenti tariff treatment procedur process custom control preferenti tariff treatment applic product ident process product releas free circul import duti process product subject calcul appli rate duti applic treatment preferenti tariff treatment refer paragraph respect import good subject tariff quota tariff ceil applic rate duti refer paragraph respect process product subject condit preferenti tariff treatment applic import good time accept declar releas free circul case quantiti import good manufactur process product releas free circul charg tariff quota ceil forc time accept declar releas free circul quantiti count tariff quota ceil open respect product ident process product temporari import articl temporari import procedur custom territori commun total partial relief import duti subject commerci polici measur commun good intend export undergon chang normal depreci due made articl author temporari import grant request person good arrang articl custom author refus author temporari import procedur imposs ensur import good identifi custom author author temporari import procedur ensur good identifi view natur good oper carri absenc identif measur liabl give rise abus procedur articl custom author determin period import good export assign custom approv treatment period long object author achiev prejudic special period laid accord articl maximum period good remain temporari import procedur month custom author determin shorter period agreement person concern except circumst warrant custom author request person concern reason limit extend period refer paragraph order permit author articl case special condit temporari import procedur total relief import duti determin accord committe procedur articl temporari import procedur partial relief import duti grant respect good remain properti person establish custom territori commun cover provis adopt accord articl cover provis fulfil condit provid grant temporari import total relief list good respect temporari import procedur partial relief import duti drawn accord committe procedur articl amount import duti payabl respect good temporari import procedur partial relief import duti set month fraction month good temporari import procedur partial relief amount duti payabl good releas free circul date temporari import procedur amount import duti charg exce charg good concern releas free circul date temporari import procedur leav account interest applic transfer right oblig deriv temporari import procedur pursuant articl relief arrang appli period consider transfer refer paragraph made partial relief person author procedur month holder initi author liabl pai amount import duti due month articl custom debt incur respect import good amount debt determin basi taxat element good time accept declar place temporari import procedur provis articl provid amount debt determin basi taxat element good question time refer articl reason place good temporari import procedur partial relief import duti custom debt incur respect good procedur amount debt equal differ amount duti calcul pursuant paragraph payabl pursuant articl outward process gener articl outward process procedur prejudic provis govern specif field relat standard exchang system laid articl articl commun good export temporarili custom territori commun order undergo process oper product result oper releas free circul total partial relief import duti temporari export commun good entail applic export duti commerci polici measur formal exit commun good custom territori commun definit appli temporari export good mean good outward process procedur process oper mean oper refer articl indent compens product mean product result process oper rate yield mean quantiti percentag compens product obtain process quantiti temporari export good articl outward process procedur open commun good export rise repay remiss import duti prior export releas free circul total relief import duti virtu end long condit grant relief continu appli export rise grant export refund respect financi advantag refund grant common agricultur polici virtu export good derog indent paragraph determin accord committe procedur ii grant author articl author outward process procedur issu request person arrang process oper carri derog paragraph author outward process procedur grant person respect good commun origin mean titl ii chapter section process oper consist incorpor good good obtain commun import compens product provid procedur help promot sale export good advers affect essenti interest commun produc product ident similar import compens product case arrang preced subparagraph appli determin accord committe procedur articl author grant person establish commun consid establish compens product result process temporari export good case derog subparagraph appli condit derog appli determin accord committe procedur author outward process procedur liabl harm essenti interest commun processor econom condit iii oper procedur articl custom author period compens product reimport custom territori commun extend period submiss duli substanti request holder author custom author set rate yield oper method determin rate articl total partial relief import duti provid articl grant compens product declar releas free circul behalf holder author person establish commun provid person obtain consent holder author condit author fulfil total partial relief import duti provid articl grant condit oblig relat outward process procedur fulfil establish failur signific effect correct oper procedur articl total partial relief import duti provid articl effect deduct amount import duti applic compens product releas free circul amount import duti applic date temporari export good import custom territori commun countri underw process oper process oper amount deduct pursuant paragraph calcul basi quantiti natur good question date accept declar place outward process procedur basi item charg applic date accept declar relat releas free circul compens product temporari export good account good determin custom compens product accord articl determin differ custom compens product process cost determin reason mean charg determin accord committe procedur account calcul amount deduct prior outward process procedur temporari export good releas free circul reduc rate virtu end long condit grant reduc rate continu appli amount deduct amount import duti levi good releas free circul temporari export good qualifi releas free circul reduc rate duti virtu end rate account provid good underw oper consist end countri process oper oper place compens product qualifi preferenti tariff measur mean articl measur exist good fall tariff classif temporari export good rate import duti account establish amount deduct pursuant paragraph appli temporari export good fulfil condit preferenti measur appli articl prejudic applic provis adopt liabl adopt context trade commun countri provid relief import duti respect compens product articl purpos process oper repair temporari export good releas free circul total relief import duti establish satisfact custom author good repair free charg contractu statutori oblig aris guarante manufactur defect paragraph appli account defect time good question releas free circul articl purpos process oper repair temporari export good repair carri return payment partial relief import duti provid articl grant establish amount duti applic basi taxat element pertain compens product date accept declar releas free circul product take account custom amount equal repair cost provid cost repres consider provid holder author influenc link holder oper iv outward process standard exchang system articl condit laid section iv applic addit preced provis standard exchang system permit import product hereinaft refer replac product replac compens product custom author standard exchang system process oper involv repair commun good subject common agricultur polici specif arrang applic good result process agricultur product prejudic articl provis applic compens product appli replac product custom author condit lai permit replac product import temporari export good export prior import event prior import replac secur provid cover amount import duti articl replac product tariff classif commerci qualiti possess technic characterist temporari export good undergon repair question temporari export good export replac product product custom author grant derog rule replac product suppli free charg contractu statutori oblig aris guarante manufactur defect articl standard exchang author verifi condit laid articl fulfil articl case prior import export good temporarili export period month date accept custom author declar relat releas replac product free circul except circumst warrant custom author request person concern extend reason limit period refer paragraph articl case prior import articl appli amount deduct determin basi item charg applic temporari export good date accept declar place procedur articl articl articl appli context standard exchang provis articl procedur provid framework outward process applic purpos implement tariff common commerci polici measur section export articl export procedur commun good leav custom territori commun export entail applic exit formal includ commerci polici measur export duti except good outward process procedur transit procedur pursuant articl prejudic articl commun good intend export export procedur good dispatch helgoland consid export custom territori commun case condit good leav custom territori commun subject export declar determin accord committe procedur export declar lodg custom offic respons supervis place export establish good pack load export shipment derog determin accord committe procedur articl releas export grant condit good question leav custom territori commun condit export declar accept section intern transit articl intern transit procedur condit laid paragraph movement commun good point custom territori commun pass territori countri chang custom statu provis prejudic applic articl movement refer paragraph place intern commun transit procedur provid possibl provid intern agreement cover tir carnet tir convent cover ata carnet ata convent transit document cover rhine manifest articl revis convent navig rhine cover form provid agreement state parti north atlant treati statu forc sign london june post includ parcel post case refer paragraph articl appli mutati mutandi case refer paragraph good custom statu statu establish condit form prescrib provis adopt accord committe procedur articl condit commun good move subject custom procedur point custom territori commun temporarili territori alter custom statu determin accord committe procedur articl intern commun transit procedur appli commun provis make express provis applic chapter type custom approv treatment section free zone free warehous gener articl free zone free warehous part custom territori commun premis situat territori separ rest commun good consid purpos import duti commerci polici import measur commun custom territori provid releas free circul custom procedur consum condit provid custom regul commun good provis made commun legisl govern specif field qualifi virtu free zone free warehous measur attach export good articl member state design part custom territori commun free zone author establish free warehous member state determin area cover zone premis design free warehous approv member state free zone enclos member state defin entri end exit point free zone free warehous construct build free zone requir prior approv custom author articl perimet entri exit point free zone free warehous subject supervis custom author person mean transport enter leav free zone free warehous subject custom check access free zone free warehous deni person provid guarante complianc rule provid code custom author check good enter leav remain free zone free warehous enabl check carri copi transport document accompani good enter leav hand dispos custom author person design purpos author check requir good made custom author place good free zone free warehous articl commun commun good free zone free warehous custom author requir good present danger spoil good reason requir special facil premis special equip receiv articl prejudic articl good enter free zone free warehous present custom author custom declar lodg good present custom author undergo prescrib custom formal custom procedur discharg enter free zone free warehous custom procedur question permit exempt oblig present good present requir free zone free warehous author decis grant repay remiss import duti qualiti measur refer articl custom author requir good subject export duti export provis notifi custom depart request parti concern custom author certifi commun commun statu good free zone free warehous oper free zone free warehous articl limit length time good remain free zone free warehous good refer articl cover common agricultur polici specif time limit impos accord committe procedur articl industri commerci servic activ condit laid code author free zone free warehous carri activ notifi advanc custom author custom author impos prohibit restrict activ refer paragraph regard natur good concern requir custom supervis custom author prohibit person provid guarante complianc provis laid code carri activ free zone free warehous articl commun good free zone free warehous remain free zone free warehous releas free circul condit laid procedur articl undergo usual form handl refer articl author process procedur condit laid procedur process oper territori free port hamburg free zone canari island azor madeira oversea depart subject econom condit regard free port hamburg condit competit specif econom sector commun affect result derog council act qualifi major propos commiss decid econom condit appli econom activ territori free port hamburg procedur process custom control condit laid procedur temporari import procedur condit laid procedur abandon accord articl destroi provid person concern suppli custom author inform judg good procedur refer member state account oper custom supervis condit free zone free warehous adapt control arrang laid articl commun good refer articl cover common agricultur polici undergo form handl expressli prescrib good conform articl handl undertaken author articl articl appli commun good commun good refer articl consum free zone free warehous prejudic provis applic suppli store procedur concern paragraph preclud consumpt good releas free circul temporari import entail applic import duti measur common agricultur polici commerci polici event declar releas free circul temporari import requir declar requir good charg quota ceil articl person carri activ involv storag work process sale purchas good free zone free warehous stock record form approv custom author good enter stock record brought premis person stock record enabl custom author identifi good record movement good tranship free zone document relat oper dispos custom author short term storag good connect tranship consid integr part oper remov good free zone free warehous articl prejudic special provis adopt custom legisl govern specif field good leav free zone free warehous export export custom territori commun brought part custom territori commun provis titl iii except articl commun good concern appli good brought part territori case good leav zone sea air transit custom procedur articl custom debt incur respect commun good custom good base price paid payabl includ cost wareh preserv good remain free zone free warehous cost includ custom shown separ price paid payabl good good undergon free zone free warehous usual form handl mean articl natur good custom quantiti consider determin amount import duti request declar provid handl cover author grant accord paragraph articl account respect good time refer articl undergon handl derog provis determin accord committe procedur articl commun good refer articl cover common agricultur polici free zone free warehous assign treatment provid rule elig virtu free zone free warehous measur attach export good good return part custom territori commun applic assign treatment refer paragraph made expiri period prescrib pursuant articl custom author measur laid relev legisl govern specif field relat failur compli treatment articl good brought return part custom territori commun custom procedur certif refer articl proof commun commun statu good prove certif mean good commun commun statu good consid commun good purpos appli export duti export licenc export measur laid commerci polici commun good case articl custom author satisfi rule govern export export respect good export export free zone free warehous section export destruct abandon articl commun good export custom territori commun destroi abandon exchequ nation legisl make provis effect export involv applic formal laid good leav includ commerci polici measur case commun good suspens arrang view applic commerci polici measur export determin accord committe procedur export destruct subject prior notif custom author custom author prohibit export formal measur refer subparagraph paragraph provid good econom custom procedur commun custom territori intend export custom declar mean articl lodg case articl appli abandon put effect accord nation provis destruct abandon entail expens exchequ wast scrap result destruct assign custom approv treatment prescrib commun good remain custom supervis time laid articl titl good leav custom territori commun articl good leav custom territori commun subject custom supervis subject check custom author accord provis forc leav territori rout determin custom author accord procedur laid author titl vi privileg oper chapter relief custom duti articl council act qualifi major propos commiss determin case account special circumst relief import duti export duti grant good releas free circul export chapter return good articl commun good export custom territori commun return territori releas free circul period year request person concern grant relief import duti year period exceed order account special circumst prior export custom territori commun return good releas free circul reduc import duti purpos exempt duti paragraph grant import purpos purpos good question import longer amount import duti chargeabl reduc amount levi good releas free circul amount exce levi entri free circul return good refund grant relief import duti provid paragraph grant case good export custom territori commun outward process procedur good remain state export good subject commun measur involv export countri circumst condit requir waiv determin accord procedur committe articl relief import duti provid articl grant good reimport state export circumst condit requir waiv determin accord procedur committe articl articl appli mutati mutandi compens product origin export export subsequ process procedur amount import duti legal ow determin basi rule applic process procedur date export regard date releas free circul chapter product sea fish product sea articl prejudic articl exempt import duti releas free circul product sea fish product territori sea countri vessel regist record member state fly flag state product obtain product refer board factori ship fulfil condit laid subparagraph titl vii custom debt chapter secur cover custom debt articl accord custom rule custom author requir secur provid order ensur payment custom debt secur provid person liabl liabl debt custom author requir secur provid respect custom debt secur provid custom procedur specif good member state secur laid provis adopt committe procedur valid member state concern custom author author secur provid person person requir person incur incur custom debt public author secur requir custom author waiv requir provis secur amount secur exce ecu articl custom legisl provis secur option secur requir discret custom author custom debt incur paid prescrib period secur refer preced subparagraph requir custom author requir person refer articl undertak compli oblig person legal oblig fulfil secur refer subparagraph paragraph requir time applic rule requir secur provid subsequ time custom author find custom debt incur paid prescrib period articl request person refer articl custom author comprehens secur provid cover oper respect custom debt incur articl custom legisl make compulsori secur provid custom author fix amount secur level equal precis amount custom debt debt question amount establish certainti time secur requir case maximum amount estim custom author custom debt debt incur comprehens secur provid custom debt vari amount time amount secur set level enabl custom debt question cover time custom legisl provis secur option custom author requir secur provid amount secur fix author exce level provid paragraph circumst condit flat rate secur provid determin accord procedur committe articl secur provid cash deposit guarantor articl cash deposit made currenc member state secur requir deem equival cash deposit submiss chequ payment guarante institut drawn manner accept custom author submiss instrument recogn author mean payment secur form cash deposit payment deem equival cash deposit accord provis forc member state secur requir articl guarantor undertak write pai jointli sever debtor secur amount custom debt fall paid guarantor person establish commun approv custom author member state custom author refus approv guarantor type secur propos ensur payment custom debt prescrib period articl person requir provid secur free choos type secur laid articl custom author refus accept type secur propos incompat proper function custom procedur concern appli secur propos custom author requir type secur chosen maintain specif period articl rule adopt accord committe procedur provid custom author accept type secur refer articl provid equival assur custom debt paid custom author refus secur propos debtor secur ensur payment custom debt subject reserv refer subparagraph paragraph custom author accept cash deposit condit laid articl fulfil articl custom author establish secur provid ensur longer suffici ensur payment custom debt prescrib period requir person refer articl option provid addit secur replac origin secur secur articl secur releas time custom debt respect extinguish longer aris custom debt extinguish longer aris secur releas forthwith custom debt extinguish part aris respect part amount secur part secur releas request person concern amount involv justifi action articl provis derog contain chapter adopt accord committe procedur order account intern convent chapter incurr custom debt articl custom debt import incur releas free circul good liabl import duti place good temporari import procedur partial relief import duti custom debt incur time accept custom declar question debtor declar event indirect represent person behalf custom declar made debtor custom declar respect procedur refer paragraph drawn basi inform lead part duti legal ow collect person provid inform requir draw declar knew inform fals consid debtor accord nation provis forc articl custom debt import incur unlaw introduct custom territori commun good liabl import duti unlaw introduct part territori good locat free zone free warehous purpos articl unlaw introduct mean introduct violat provis articl indent articl custom debt incur moment good unlawfulli introduc debtor person introduc good unlawfulli person particip unlaw introduct good awar awar introduct unlaw person acquir held good question awar awar time acquir receiv good introduc unlawfulli articl custom debt import incur unlaw remov custom supervis good liabl import duti custom debt incur moment good remov custom supervis debtor person remov good custom supervis person particip remov awar awar good remov custom supervis person acquir held good question awar awar time acquir receiv good remov custom supervis person requir fulfil oblig aris temporari storag good custom procedur good articl custom debt import incur fulfil oblig aris respect good liabl import duti temporari storag custom procedur complianc condit govern place good procedur grant reduc rate import duti virtu end good case refer articl establish failur signific effect correct oper temporari storag custom procedur question custom debt incur moment oblig fulfil rise custom debt ceas met moment good custom procedur concern establish subsequ condit govern place good procedur grant reduc rate import duti virtu end good fact fulfil debtor person requir circumst fulfil oblig aris respect good liabl import duti temporari storag custom procedur compli condit govern place good procedur articl custom debt import incur consumpt free zone free warehous good liabl import duti condit laid legisl forc good disappear disappear explain satisfact custom author author regard good consum free zone free warehous debt incur moment good consum condit laid legisl forc debtor person consum good person particip consumpt awar awar good consum condit laid legisl forc custom author regard good disappear consum free zone free warehous appli preced paragraph person liabl payment custom debt person author possess good articl derog articl custom debt import deem incur respect specif good person concern prove fulfil oblig aris provis articl indent articl keep good question temporari storag custom procedur good result total destruct irretriev loss good result actual natur good unforese circumst forc majeur consequ author custom author purpos paragraph good irretriev lost render unus person custom debt import deem incur respect good releas free circul reduc rate import duti virtu end good export export permiss custom author articl accord articl custom debt deem incur respect good releas free circul reduc rate import duti account end scrap wast result destruct deem commun good articl accord articl custom debt incur respect good releas free circul reduc rate import duti account end amount paid good releas free circul deduct amount custom debt provis appli mutati mutandi custom debt incur respect scrap wast result destruct good articl custom debt export incur export custom territori commun cover custom declar good liabl export duti custom debt incur time custom declar accept debtor declar event indirect represent person behalf declar made debtor articl custom debt export incur remov custom territori commun good liabl export duti custom declar custom debt incur time good leav territori debtor person remov good person particip remov awar awar custom declar lodg articl custom debt export incur failur compli condit good allow leav custom territori commun total partial relief export duti debt incur time good reach destin allow leav custom territori commun total partial relief export duti custom author unabl determin time expiri time limit set product evid condit entitl good relief fulfil debtor declar event indirect represent person behalf declar made debtor articl custom debt refer articl incur relat good subject measur prohibit restrict import export kind whatsoev custom debt incur unlaw introduct custom territori commun counterfeit currenc narcot drug psychotrop substanc enter econom circuit strictli supervis compet author view medic scientif purpos purpos crimin law applic custom offenc custom debt deem incur member state crimin law custom duti provid basi determin penalti exist custom debt ground take crimin proceed articl person liabl payment custom debt jointli sever liabl debt articl save expressli provid code prejudic paragraph amount import duti export duti applic good determin basi rule assess good time custom debt respect incur determin precis custom debt incur time account determin rule assess good concern time custom author conclud good situat custom debt incur inform custom author enabl establish custom debt incur prior time reach conclus amount import duti export duti payabl good question determin basi rule assess good earliest time exist custom debt aris situat establish inform compensatori interest appli circumst condit defin provis adopt committe procedur order prevent wrong acquisit financi advantag defer date custom debt incur enter account articl custom debt incur place event aris occur determin place refer paragraph custom debt deem incur place custom author conclud good situat custom debt incur custom procedur discharg good custom debt deem incur place good procedur enter commun procedur inform custom author enabl establish custom debt incur good place earlier date custom debt deem incur place establish locat good earliest time exist custom debt establish articl agreement conclud commun countri provid grant import countri preferenti tariff treatment good origin commun mean agreement condit obtain process procedur commun good incorpor origin good subject payment import duti payabl thereon valid document enabl preferenti tariff treatment obtain countri custom debt import incur moment custom debt incur deem moment custom author accept export declar relat good question debtor declar event indirect represent person behalf declar made debtor amount import duti custom debt determin condit case custom debt result accept date declar releas free circul good concern purpos termin process procedur chapter recoveri amount custom debt section entri account commun amount duti debtor articl amount import duti export duti result custom debt hereinaft call amount duti calcul custom author particular enter author account record equival medium entri account subparagraph appli provision anti dump countervail duti introduc amount duti legal due exce determin basi bind tariff inform provis adopt accord committe procedur waiv requir custom author enter account amount duti level custom author discount amount duti articl commun debtor end time allow member state determin practic procedur entri account amount duti procedur differ view circumst custom debt incur custom author satisfi amount paid articl custom debt incur result accept declar good custom procedur temporari import partial relief import duti act legal effect accept amount custom debt enter account calcul latest dai good releas provid payment secur total amount duti relat good releas person period fix custom author exce dai cover singl entri account end period entri account place dai expiri period question provid good releas subject meet condit laid commun legisl govern determin amount debt collect entri account place dai dai amount debt oblig pai duti result debt determin fix custom debt relat provision anti dump countervail duti duti enter account month public offici journal european commun regul establish definit anti dump countervail duti custom debt incur condit refer paragraph relev amount duti enter account dai date custom author posit calcul amount duti question determin debtor articl time limit entri account laid articl extend reason relat administr organ member state account central special circumst prevent custom author compli time limit extend time limit exce dai time limit laid paragraph appli unforese circumst case forc majeur articl amount duti result custom debt enter account accord articl enter account level lower amount legal ow amount duti recov remain recov enter account dai date custom author awar situat posit calcul amount legal ow determin debtor subsequ entri account time limit extend accord articl case refer subparagraph articl subsequ entri account occur origin decis enter duti account enter account figur amount duti legal ow basi gener provis invalid date court decis amount duti legal ow fail enter account result error part custom author detect person liabl payment part act good faith compli provis laid legisl forc custom declar provis adopt accord committe procedur exempt custom author subsequ entri account amount duti figur articl enter account amount duti commun debtor accord procedur amount duti payabl enter guidanc custom declar custom author commun accord paragraph amount duti correspond amount determin author prejudic applic subparagraph articl made possibl provid preced subparagraph releas good custom author equival commun debtor amount duti enter account commun debtor place expiri period year date custom debt incur result act give rise crimin court proceed custom author unabl determin exact amount legal due commun provis forc made expiri year period section time limit procedur payment amount duti articl amount duti commun accord articl paid debtor period person entitl payment facil laid articl payment made period prescrib prejudic paragraph articl period exce ten dai commun debtor amount duti ow case aggreg entri account condit laid subparagraph articl fix enabl debtor obtain longer period payment grant defer payment extens grant automat establish person concern receiv commun late enabl make payment period prescrib extens period grant custom author request debtor amount duti paid result action post clearanc recoveri prejudic articl extens exce time debtor step discharg oblig person entitl payment facil laid articl payment made expiri period period relat facil applic remiss duti made accord articl good seiz view subsequ confisc accord articl indent debtor oblig pai duti suspend accord condit laid mean committe procedur articl payment made cash mean similar discharg effect accord provis forc made adjust credit balanc provis forc articl provid amount duti payabl person concern relat good declar custom procedur entail oblig pai duti custom author person request grant defer payment amount condit laid articl articl grant defer payment condit provis secur applic addit grant defer payment give rise charg incident expens open file servic render articl custom author decid procedur grant defer payment separ respect amount duti enter account condit laid subparagraph articl articl global respect amount duti enter account condit laid subparagraph articl period fix custom author exceed dai global respect amount duti form singl entri accord subparagraph articl articl period payment defer dai calcul payment defer accord articl period calcul dai date amount duti enter account custom author articl appli period dai calcul accord subparagraph reduc number dai period excess dai enter amount account payment defer accord articl period calcul dai date aggreg period expir reduc number dai half number dai aggreg period payment defer accord articl period calcul dai expiri date period good question releas reduc number dai half number dai period concern number dai period refer paragraph odd number number dai deduct dai period pursuant paragraph equal half lowest number simplifi matter period refer paragraph calendar week calendar month member state provid amount duti respect payment defer paid period calendar week fridai fourth week calendar week period calendar month sixteenth dai month calendar month articl defer payment grant respect amount duti relat good enter custom procedur entail oblig pai duti enter account accord provis forc accept incomplet declar declar time expiri period set provid inform definit valuat good custom purpos suppli particular document miss incomplet declar accept defer payment grant case refer paragraph amount duti recov enter account expiri period dai date amount origin charg enter account enter account date declar relat good question accept durat defer payment grant circumst extend date expiri period pursuant articl grant respect amount duti origin fix grant amount duti legal due enter account good question declar articl custom author grant debtor payment facil defer payment grant payment facil condit provis secur secur requir requir situat debtor creat econom social difficulti result credit interest charg amount duti amount interest calcul equival amount charg purpos nation monei financi market currenc amount payabl custom author refrain claim credit interest claim situat debtor creat econom social difficulti articl payment facil grant debtor case pai part amount duti await expiri period grant payment articl amount duti ow paid person debtor articl amount duti due paid prescrib period custom author avail option open legisl forc includ enforc secur payment amount special provis adopt accord committe procedur respect guarantor framework transit procedur interest arrear charg amount duti rate interest arrear higher rate credit interest lower rate custom author waiv collect interest arrear situat debtor creat econom social difficulti amount exce level fix accord committe procedur duti paid dai expiri period prescrib payment custom author fix minimum period calcul interest minimum amount payabl interest arrear chapter extinct custom debt articl prejudic provis forc relat time bar custom debt recoveri debt event legal establish insolv debtor custom debt extinguish payment amount duti remiss amount duti respect good declar custom procedur entail oblig pai duti custom declar invalid accord articl good releas seiz simultan subsequ confisc destroi instruct custom author destroi abandon accord articl destroi irretriev lost result actual natur unforese circumst forc majeur good respect custom debt incur accord articl seiz unlaw introduct simultan subsequ confisc event seizur confisc custom debt nonetheless purpos crimin law applic custom offenc deem extinguish member state crimin law custom duti provid basi determin penalti exist custom debt ground take crimin proceed articl custom debt refer articl extinguish formal carri order enabl preferenti tariff treatment refer articl grant cancel chapter repay remiss duti articl definit appli repay mean total partial refund import duti export duti paid remiss mean decis waiv part amount custom debt decis render void entri account part amount import export duti paid articl import duti export duti repaid establish paid amount duti legal ow amount enter account contrari articl import duti export duti remit establish enter account amount duti legal ow amount enter account contrari articl repay remiss grant fact led payment entri account amount legal ow result deliber action person concern import duti export duti repaid remit submiss applic custom offic period year date amount duti commun debtor period extend person concern evid prevent submit applic period result unforese circumst forc majeur custom author discov period situat subparagraph paragraph exist repai remit initi articl import duti export duti repaid custom declar invalid duti paid repay grant submiss applic person concern period laid submiss applic invalid custom declar articl import duti repaid remit establish amount duti enter account relat good custom procedur question reject import point time refer articl defect compli term contract basi import defect good mean subparagraph deem includ good damag releas repay remiss import duti grant condit good initi establish defect compli term contract good export custom territori commun request person concern custom author permit good destroi purpos export extern transit procedur custom wareh procedur free zone free warehous export purpos assign custom approv treatment provid preced subparagraph good deem commun good import duti repaid remit respect good declar custom declar import temporarili test establish fact good defect compli term contract detect test import duti repaid remit reason set paragraph submiss applic custom offic twelv month date amount duti commun debtor custom author permit period exceed duli justifi except case articl import duti export duti repaid remit situat refer articl determin accord procedur committe result circumst decept obviou neglig attribut person concern situat provis appli procedur end defin accord committe procedur repay remiss made subject special condit duti repaid remit reason set paragraph submiss applic custom offic month date amount duti commun debtor custom author permit period exceed duli justifi except case articl import export duti repaid remit condit laid chapter amount repaid remit exce amount fix accord procedur committe custom author grant applic repay remiss respect lower amount articl repay compet author amount import duti export duti credit interest interest arrear collect payment duti give rise payment interest author interest paid decis grant request repay implement month date adopt decis nation provis stipul amount interest calcul equival amount charg purpos nation monei financi market articl custom debt remit amount duti repaid error origin debt payabl interest paid articl reimburs titl viii appeal articl person appeal decis custom author relat applic custom legisl concern directli individu person appli custom author decis relat applic custom legisl obtain rule request period refer articl entitl exercis appeal appeal lodg member state decis appli appeal exercis initi custom author design purpos member state subsequ independ bodi judici author equival special bodi provis forc member state articl lodg appeal implement disput decis suspend custom author suspend implement decis part good reason disput decis inconsist custom legisl irrepar damag fear person concern disput decis effect caus import duti export duti charg suspens implement decis subject exist lodg secur secur requir requir ow debtor circumst econom social difficulti articl provis implement appeal procedur determin member state articl titl appli appeal lodg view annul revis decis custom author basi crimin law titl ix final provis chapter custom code committe articl custom code committe hereinaft call committe compos repres member state repres commiss chairman establish committe adopt rule procedur articl committe examin question custom legisl rais chairman initi request member state repres articl provis requir implement code includ implement regul refer articl titl viii subject articl council regul eec paragraph adopt accord procedur laid paragraph complianc intern commit enter commun repres commiss submit committe draft measur committe deliv opinion draft time limit chairman lai urgenc matter opinion deliv major laid articl treati case decis council requir adopt propos commiss vote repres member state committe weight manner set articl chairman vote commiss adopt measur envisag accord opinion committe measur envisag accord opinion committe opinion deliv commiss delai submit council propos relat provis adopt council act qualifi major expiri period month date referr council council act propos measur adopt commiss provis implement articl adopt procedur refer articl regul eec chapter legal effect member state measur document issu find made member state articl custom procedur member state decis identif measur agre document issu custom author member state legal effect member state decis measur document issu custom author member state find made time control carri custom author member state conclus forc member state find made custom author member state chapter final provis articl regul direct repeal council regul eec june common definit concept origin good amend regul eec council regul eec march custom treatment applic good return custom territori commun amend regul eec council regul eec novemb procedur appli european unit account eua legal act adopt custom sphere amend regul eec council regul eec juli repay remiss import export duti amend regul eec council regul eec juli post clearanc recoveri import duti export duti requir person liabl payment good enter custom procedur involv oblig pai duti amend regul eec council direct eec juli harmon procedur releas good free circul amend direct eec council regul eec valuat good custom purpos amend regul eec council direct eec februari harmon procedur export commun good amend regul eec council regul eec decemb temporari import arrang amend regul eec council regul eec septemb arrang permit good process custom control put free circul amend regul eec council regul eec juli custom territori commun amend act access spain portug council regul eec juli process relief arrang council regul eec decemb defin condit person permit make custom declar council regul eec juli outward process relief arrang standard exchang system council regul eec juli custom debt amend regul eec council regul eec april determin person liabl payment custom debt amend regul eec council regul eec june triangular traffic outward process relief arrang standard exchang system council regul eec juli custom warehous amend regul eec council regul eec juli freezon free warehous amend regul eec council regul eec decemb lai provis applic good brought custom territori commun council regul eec june entri account term payment amount import duti export duti result custom debt council regul eec june temporari import mean transport council regul eec octob temporari import contain council regul eec decemb secur ensur payment custom debt council regul eec june inform provid custom author member state classif good custom nomenclatur council regul eec septemb commun transit articl council regul eec march singl administr document council regul eec march commun tir carnet ata carnet transit document commun act refer made regul direct refer paragraph refer deem refer code articl articl council regul eec repeal council regul eec amend regul eec amend articl amend word insert word quot committe quot quot provid articl commun custom code quot introductori sentenc articl amend quot repres commiss submit committe provid articl commun custom code draft quot articl repeal articl regul enter forc dai public offici journal european commun appli januari titl viii appli unit kingdom januari articl concern export articl appli januari articl make refer provis code time provis enter forc refer deem allud provis regul direct list articl octob council basi commiss progress report discuss consequ drawn monetari convers rate applic common agricultur polici measur review problem trade good member state context intern market report accompani commiss propos council decis accord provis treati januari council basi commiss report review code view make adapt take account achiev intern market report accompani propos council decis accord provis treati regul bind entireti directli applic member state luxembourg octob council presid waldegrav oj oj decis septemb publish offici journal oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj amp oj oj oj oj oj oj oj oj oj oj oj oj