commiss decis decemb establish specif common programm vocat train custom offici regard process temporari admiss transit matthaeu programm eec commiss european commun regard treati establish european econom commun regard council decis eec june adopt commun programm action subject vocat train custom offici matthaeu point annex iii thereof term articl decis eec commiss call establish common vocat train programm custom offici common programm essenti order achiev object pursu matthaeu programm concern uniform applic commun law extern frontier commun common programm render divers teach custom school member state common vocat train programm offici initi train adopt commiss decis eec specif common train special programm carri custom school conjunct initi common programm reinforc establish ident train custom matter commun specif common programm concern offici vocat experi specif common programm relat process temporari admiss transit econom import procedur uniform applic commun custom rule question whilst ensur proper function singl market offici specif common train programm work experi deriv full benefit programm ensur applic relev commun custom law futur measur provid decis accord opinion matthaeu committe adopt decis articl specif common train programm hereinaft refer specif programm intend custom offici content annex ii iii put effect custom school member state articl purpos decis custom school mean establish teach relat vocat train custom offici offici vocat experi mean offici receiv initi train mean point articl decis eec altern offici possess suffici gener custom knowledg studi depth matter consid specif programm articl specif programm intend custom offici respons applic part commun law cover programm vocat experi carri task articl teach specif programm spread period adequ train offici fulli oper futur applic procedur concern articl member state send commiss arrang method applic specif programm articl applic specif programm prevent teach supplementari nation programm custom school articl member state appli specif programm effect januari articl decis address member state brussel decemb commiss christian scriven member commiss oj oj annex specif programm process relief ipr gener ipr context commun law gatt kyoto convent econom aspect ipr light competit polici export custom territori commun advantag term import duti tax suspens system commerci polici measur connect ipr cap exclus ipr specif situat strateg good embargo export chemic product arm suspens drawback system featur common system mechan suspens system mechan drawback system export good unalt state relationship drawback system possibl repay remiss impot duti choic system equip compens econom advantag equival compens concept equival good appreci equival sensit critria control respect condit ban restrict im im procedur econom advantag im procedur triangular trafic specif rule govern equival compens prior export elig criteria equival compens special difficulti establish exact equival agricultur product time condit procedur establish equival good highli process import good chang custom posit moment place chang custom posit agricultur product effect agricultur rebat condit procedur condit appli individu establish commun commerci oper industrialist trader holder author oper control guarante elig identif good identif condit equival compens econom condit case econom condit held satisfi term type oper term good case econom condit held satisfi support evid suppli applic condit agricultur product subject price regul minimum price system special condit procedur drawback system applic author inform suppli applic support document time limit present applic check inform suppli exist guarante relat applic oper check carri process oper quantiti product applic particular featur author particular establish author issu relat issu author place import good ipr simplifi procedur issu author case procedur condit date author take effect author renew amend oblig author holder event circumst cancel revoc author time limit period valid author review econom condit period allow export im import set period correctli repercuss relat provis annual quarterli aggreg discharg period allow place good subject procedur prior export procedur period allow submit bill discharg period allow lodg repay claim period retent support document rate yield difficulti involv set rate yield account holder author real rate standard rate condit relat agricultur refund coeffici place good procedur drawback system place good arrang suspens system identifi import good light descript author declar releas free circul context drawback system simplifi procedur issu author document append declar entri procedur suspens system declar releas free circul drawback system provid secur simplifi procedur place good procedur suspens system releas free circul drawback system check carri process account physic check check specif type process involv risk analysi outward process context process export good custom territori commun custom approv destin view export suspens system compens product good unalt state drawback system compens product custom destin equival export includ deliveri civilian aircraft airlin establish commun custom territori repair alter modif carri civilian aircraft context process oper normal procedur export custom territori commun place good custom warehous free zone free warehous temporari import extern commun transit procedur view subsequ export period allow check identifi good check identifi compens product good unalt state suspens system descript specif author specif check equival compens prior export administr cooper method cover place good custom warehous free zone temporari import extern commun transit procedur view subsequ export custom territori commun simplifi procedur carri custom treatment place good process procedur time member state member state releas compens product good unalt state suspens system free circul releas secondari compens product includ wast scrap free circul circumst justifi releas main compens product free circul link payment compensatori interest global author releas good free circul place product commun market equival releas free circul appli commerci polici measur simplifi procedur releas free circul destroi good abandon exchequ releas good free circul procedur process custom control discharg calcul proport import good incorpor compens product method calcul bill discharg content support document monthli quarterli aggreg taxat custom debt incur case custom debt incur upstream downstream taxat limit appli list proportion rule applic compensatori interest includ underli principl rate period consider applic fifo system case aggreg case compensatori interest appli tax wast scrap taxat intermediari outward process repay claim drawback system appli alloc rule content repay claim support document simplif procedur process oper carri condit custom warehous premis type free zone free warehous special process arrang export pasta product eec usa arrang annex ii specif programm temporari import procedur gener econom justif procedur vi vi import countri good eec commun busi intern implic procedur import scope intern convent princip group good target procedur term commun legisl principl govern place good procedur contain author procedur place good procedur principl formal contain author carri good custom seal bear mark except author appli procedur contain issu contain identifi export rule good procedur period allow intern traffic monitor control measur normal method discharg procedur export place good custom procedur free zone except method releas free circul destruct abandon type transport type transport elig procedur type transport profession definit rule road transport rail transport air transport sea transport pallet privat transport definit procedur road transport motor vehicl draught saddl anim air transport tourist aircraft sea transport pleasur craft author procedur entri procedur principl formal except formal carri case likelihood oblig export oblig compli special case pallet follow contain model point period good stai custom territori commun normal method discharg procedur export entri custom system free zone special method equival compens rail transport pallet except method releas free circul destruct abandon good temporari import system temporari import full relief duti tax defin good temporari import special circumst econom impact member state decid author temporari import defin circumst temporari import partial relief applic case except entri temporari import procedur forbidden good releas free circul consum produc good liabl damag commun economi virtu length econom life relat length stai author procedur entri good procedur author procedur subject applic author compet author measur order ensur identif good control author refus author imposs identifi good control author simplifi procedur entri procedur involv formal consist lodg declar accept declar possibl correct custom possibl examin identifi good option waiv written declar waiv written declar ata carnet provis secur length stai good control good procedur time author rime lead custom debt length stai month special case transfer good temporari import procedur discharg place good procedur success member state decemb discharg procedur normal method export entri custom procedur place free zone except method releas free circul destruct taxat procedur case partial relief duti charg month part month good procedur vat paid full case releas free circul item chang assess time good unter procedur annex iii specif programm transit regim circul good point custom territori commun rule appli decemb rule applic januari final draw rule arrang commun custom code appli januari gener comparison liber introduc circul commun good applic regim commun commun good case possibl circul good intern document tir carnet ata presumpt commun charact good circul insid custom territori commun case assumpt applic gener rule commun good relat absenc document custom formal outlin rule allow liber except countri loan efta countri countri efta commun transit procedur dau appli commun transit departur formal road arriv consolid transit export declar end regim relax formal departur destin rule appli air sea transport mode transport canal post rail larg contain case commun charact good prove case sea transport method prove commun charact good relax proof commun charact fish product isol global flat rate guarante exempt guarante infring irregular common transit