commiss regul ec amend regul eec lai provis implement council regul eec establish commun custom code text eea relev commiss european commun regard treati establish european commun regard council regul eec octob establish commun custom code amend regul ec european parliament council articl thereof council regul ec decemb appli scheme generalis tariff prefer period januari decemb incorpor quot arm quot principl laid council regul ec decemb appli multiannu scheme generalis tariff prefer period juli decemb amend regul ec extend duti free access quantit restrict product origin develop countri order ensur access benefit develop countri avoid divers trade countri framework region cumul origin minim low ad oper rice sugar sector suffic confer statu origin product purpos scheme generalis tariff prefer accord articl commiss regul eec amend regul ec longer consid suffici work process confer statu origin product list set articl regul eec oper consid insuffici work process amend interest consist amend made articl regul concern countri territori preferenti tariff measur adopt unilater commun appli amend harmonis system nomenclatur enter effect januari list work process requir carri origin product confer origin statu updat account introductori note correct requir interest clariti text republish entireti andean commun central american common market pursuant articl regul eec benefit separ region cumul origin framework generalis system prefer request order foster industri develop region allow benefit jointli region cumul provis form common secretariat purpos andean commun central american common market panama perman joint committe origin countri group met requir articl regul eec submiss undertak compli rule forc provid administr cooper made group benefit region cumul provis proof origin issu arrang previous applic andean commun central american common market continu accept limit valid order avoid confus entitl region cumul coincid membership region group name region group longer countri benefit region cumul opportun make correct articl regul eec time limit product document show good cover incomplet declar qualifi reduc rate import duti made flexibl manag system tariff quota measur reduc administr burden cost import promot uniform treatment tariff quota consid critic experi system demonstr criteria determin critic statu relax risk commun resourc system surveil preferenti import prove suitabl surveil preferenti import extend import state implement computeris transit system longer justifi allow trader load list descript part transit declar lodg mean data process techniqu possibl remov introduc provis design develop supplement updat exist rule provis result recent reform commun common transit procedur termin oper altern proof enquiri procedur conjunct tir procedur regul eec align tir convent view improv effect transpar procedur provis made recoveri procedur appli tir carnet maximum amount guarante associ commun requir pai incur liabil express euro set eur tir carnet order uphold financi interest commun member state provis made discharg notif issu validli year compet custom administr guarante associ establish commun legal enforc guarante associ establish commun transpir liabl indent articl regul eec hereinaft quot code quot chang inth rule laid ata procedur relev provis adapt consequ amend tir rule accord articl regul eec purpos determin custom process product declar free circul declar choos custom import good process cost order ensur import duti levi uniform manner notion process cost clarifi articl regul amend order formal export carri offic exit good move ata carnet temporari import arrang pursuant articl code case custom debt incur remov good custom supervis debtor lai condit oblig debtor pai duti suspend durat suspens limit year extend debtor benefit suspens contest custom debt compet judici author articl regul eec duti repaid remit import elig commun treatment preferenti tariff treatment custom debt incur result releas free circul good import produc post clearanc document show entitl treatment time releas free circul possibl extend case document show entitl favour tariff treatment reason natur good produc clearanc oblig pai duti case decept obviou neglig involv disproportion protect common custom tariff intend provid avoid problem interpret articl regul eec draft version adapt current econom climat vigor competit articl automat requir export good entitl repay remiss articl permit good destroi commun extern transit procedur custom wareh procedur free zone free warehous export annex regul eec lai percentag air transport cost includ custom simplifi adjust account enlarg custom territori commun access member state annex regul eec box singl administr document sad code tariff arrang product free circul interest clariti add specif code temporari suspens good destin civil aircraft respect airworthi certif issu annex regul eec adapt reflect amend annex annex regul eec amend order exist system commun inform process agricultur product benefit result simplif quot inform system process procedur ispp quot extend product final specif econom reason code introduc applic process authoris involv sensit good desir simplifi custom procedur quot process custom control quot case import good process product benefit autonom suspens import duti weapon militari equip regul eec amend measur provid regul accord opinion custom code committe adopt regul articl regul eec amend articl paragraph replac quot prejudic paragraph oper consid insuffici work process confer statu origin product requir articl satisfi preserv oper ensur product remain good condit transport storag break assembl packag wash clean remov dust oxid oil paint cover iron press textil simpl paint polish oper husk partial total mill polish glaze cereal rice oper colour sugar form sugar lump partial total mill sugar peel stone shell fruit nut veget sharpen simpl grind simpl cut sift screen sort classifi grade match includ make set articl simpl place bottl can flask bag case box fix card board simpl packag oper affix print mark label logo distinguish sign product packag simpl mix product kind compon mixtur meet condit laid section enabl consid origin beneficiari countri commun simpl assembl part articl constitut complet articl disassembl product part combin oper point slaughter anim quot articl paragraph replac quot region cumul appli separ region group beneficiari countri benefit generalis system prefer group brunei darussalam cambodia indonesia lao malaysia philippin singapor thailand vietnam group ii bolivia colombia costa rica ecuador el salvador guatemala hondura nicaragua panama peru venezuela group iii bangladesh bhutan india maldiv nepal pakistan sri lanka express region group group group ii group iii case quot articl subparagraph replac quot undertak transmit commiss secretariat case group gener secretariat associ south east asian nation asean ii group ii andean commun central american common market panama perman joint committe origin comité conjunto permanent de origen comunidad andina mercado común centroamericano panamá iii group iii secretariat south asian associ region cooper saarc quot articl sentenc replac quot decid accord committe procedur quot articl paragraph replac quot prejudic paragraph oper consid insuffici work process confer statu origin product requir articl satisfi preserv oper ensur product remain good condit transport storag break assembl packag wash clean remov dust oxid oil paint cover iron press textil simpl paint polish oper husk partial total mill polish glaze cereal rice oper colour sugar form sugar lump partial total mill sugar peel stone shell fruit nut veget sharpen simpl grind simpl cut sift screen sort classifi grade match includ make set articl simpl place bottl can flask bag case box fix card board simpl packag oper affix print mark label logo distinguish sign product packag simpl mix product kind compon mixtur meet condit laid section enabl consid origin beneficiari countri territori commun simpl assembl part articl constitut complet articl disassembl product part combin oper point slaughter anim quot articl subparagraph replac quot case document requir applic reduc rate import duti custom author good reason good cover incomplet declar qualifi reduc rate duti period longer provid subparagraph declar request grant product document justifi circumst period exce month date accept declar extend quot articl replac quot articl tariff quota consid critic initi volum discret compet author derog paragraph tariff quota consid date open critic case open month tariff quota product coverag origin equival quota period tariff quota question equival tariff quota open previou year equival tariff quota open previou year exhaust dai month quota period higher initi volum tariff quota question tariff quota sole purpos applic rule wto safeguard measur retaliatori measur consid critic initi volum irrespect equival tariff quota open previou year quot part ii titl chapter titl section replac quot surveil import quot articl paragraph replac quot commun surveil import made member state provid surveil report commiss month detail quantiti product put free circul commiss request member state confin data import benefit preferenti tariff arrang surveil report member state quantiti put free circul dai period concern quot articl paragraph delet articl paragraph replac quot transit accompani document supplement list item specimen note annex list form integr part transit accompani document quot part ii titl ii titl chapter replac quot transport tir ata procedur quot articl paragraph replac quot good transport point custom territori commun procedur intern transport good cover tir carnet tir convent cover ata carnet ata convent custom territori commun purpos rule govern tir ata carnet transport consid form singl territori quot articl quot articl quot replac quot articl quot articl text insert quot section tir procedur quot articl replac quot articl provis section appli transport good cover tir carnet import duti charg commun involv articl custom author member state destin exit return part voucher tir carnet custom author member state entri departur delai month date tir oper termin part voucher tir carnet return custom author member state entri departur month date accept tir carnet author inform guarante associ concern prejudic notif made accord articl tir convent inform holder tir carnet invit guarante associ concern furnish proof tir oper termin proof refer subparagraph paragraph furnish satisfact custom author form document certifi custom author member state destin exit identifi good establish present custom offic destin exit tir oper consid termin holder tir carnet guarante associ concern present satisfact custom author custom document issu countri enter good custom approv treatment copi photocopi thereof identifi good copi photocopi certifi true copi bodi certifi origin document author countri concern author member state articl custom author member state entri departur receiv proof month date accept tir carnet tir oper termin initi enquiri procedur immedi order obtain inform need discharg tir oper establish custom debt incur identifi debtor determin custom author respons entri account custom author receiv inform earlier tir oper termin suspect case initi enquiri procedur forthwith enquiri procedur initi transpir subsequ proof termin tir oper falsifi enquiri procedur achiev object paragraph initi enquiri procedur custom author member state entri departur send custom author member state destin exit request inform custom author member state destin exit respond delai enquiri establish tir oper termin correctli custom author member state entri departur immedi inform guarante associ holder tir carnet custom author initi recoveri procedur accord articl code quot part ii titl ii chapter quot section quot titl section delet articl replac quot articl offenc irregular tir convent rise custom debt commun provis section appli mutati mutandi charg mention articl code articl appli mutati mutandi recoveri procedur relat tir carnet articl purpos articl tir convent tir oper carri custom territori commun guarante associ establish commun liabl payment secur amount custom debt relat good concern tir oper limit tir carnet eur nation currenc equival thereof guarante associ establish member state compet recoveri articl code liabl payment secur amount custom debt valid notif discharg tir oper made custom author member state identifi compet recoveri indent articl code guarante associ authoris author valid custom author member state identifi compet indent articl code proce recoveri guarante associ authoris author quot part ii titl ii chapter titl section replac quot ata procedur quot articl insert quot articl articl appli prejudic specif provis ata convent liabil guarante associ ata carnet found connect transit oper carri cover ata carnet offenc irregular commit member state recoveri duti charg payabl effect member state accord commun nation provis prejudic institut crimin proceed determin territori offenc irregular commit offenc irregular deem commit member state detect period refer articl proof regular oper place offenc irregular commit furnish satisfact custom author proof furnish offenc irregular deem commit member state detect duti charg relat good concern levi member state accord commun nation provis member state offenc irregular commit subsequ determin duti charg levi pursuant subparagraph resourc commun good liabl member state return member state origin recov case overpay repaid person origin paid charg amount duti charg origin levi return member state recov smaller duti charg due member state offenc irregular commit member state levi differ accord commun nation provis custom administr member state measur deal offenc irregular impos effect penalti articl offenc irregular found commit connect transit oper carri cover ata carnet custom author notifi holder ata carnet guarante associ period prescrib articl ata convent proof regular oper carri cover ata carnet mean subparagraph articl furnish period prescrib articl ata convent proof refer paragraph furnish satisfact custom author method product custom commerci document certifi custom author establish good question present offic destin product custom document show entri custom procedur countri copi photocopi thereof certifi true copi bodi endors origin document author countri concern author member state evid refer articl ata convent document refer point subparagraph includ inform enabl good question identifi quot articl quot articl quot replac quot articl quot articl sentenc ad quot process cost mean cost incur make process product includ overhead commun good quot articl replac quot articl export subject custom declar provis articl appli mutati mutandi prejudic provis appli previou custom procedur econom impact discharg ata carnet export good temporari import custom declar lodg custom offic refer sentenc articl code quot articl paragraph ad quot custom debt incur articl code custom author suspend oblig person refer fourth indent paragraph articl pai duti debtor identifi amount duti commun accord articl code suspens grant condit person refer fourth indent articl code cover indent paragraph neglig fulfil oblig durat suspens limit year period extend custom author duli justifi reason suspens condit lodg person benefit grant valid secur amount duti stake secur cover amount duti stake exist guarantor releas undertak secur requir requir ow debtor circumst econom social difficulti quot articl paragraph replac quot decis make custom author grant repay remiss request accompani certif origin movement certif certif authent intern commun transit document document indic import good elig time accept declar free circul commun treatment preferenti tariff treatment favour tariff treatment reason natur good document produc refer specif good question condit relat accept document fulfil condit grant commun treatment preferenti tariff treatment favour tariff treatment reason natur good fulfil quot articl amend paragraph replac quot repay remiss import duti case refer paragraph good destroi order public author deliv free charg chariti carri activ commun condit export custom territori commun supervis custom author request decis make author permit export good replac destruct place extern commun transit procedur custom wareh arrang free zone free warehous good assign treatment consid commun good case custom author requisit measur ensur good custom warehous free zone free warehous recognis commun good quot paragraph delet annex replac text set annex regul annex replac text set annex ii regul annex replac text set annex iii regul annex amend accord annex iv regul annex amend accord annex regul annex amend accord annex vi regul annex amend accord annex vii regul annex amend accord annex viii regul annex amend accord annex ix regul annex amend accord annex regul articl commiss juli evalu degre implement computeris transit system trader evalu base report drawn inform contribut member state articl regul enter forc dai public offici journal european union point articl appli june proof origin issu accord provis applic june continu accept date limit valid point articl appli januari basi evalu provid articl date defer decis adopt accord committe procedur point articl appli septemb point articl appli regul bind entireti directli applic member state brussel commiss frédérik bolkestein member commiss oj oj oj oj oj oj oj annex quot annex introductori note list annex note list set condit requir product consid suffici work process mean articl note column list describ product obtain column head number chapter number harmonis system column descript good system head chapter entri column rule column case entri column preced quot quot signifi rule column appli part head column head number group column chapter number descript product column gener term adjac rule column appli product harmonis system classifi head chapter head group column rule list appli product head indent descript part head cover adjac rule column entri column rule column export opt altern appli rule set column set column origin rule column rule set column appli note provis articl product acquir origin statu manufactur product appli statu acquir insid factori product factori beneficiari countri republ commun engin head rule state origin materi incorpor exce work price made quot alloi steel roughli shape forg quot head forg forg beneficiari countri republ origin ingot acquir origin statu virtu rule head list forg count origin calcul engin produc factori factori beneficiari countri republ origin ingot account ad origin materi rule list repres minimum amount work process requir carri work process confer origin statu convers carri work process confer origin statu rule origin materi level manufactur materi earlier stage manufactur allow materi stage prejudic note rule express quot manufactur materi head quot materi head materi descript head product subject specif limit contain rule express quot manufactur materi head includ materi head quot quot manufactur materi head includ materi head product quot mean materi head descript product column list rule list specifi product manufactur materi mean materi requir rule fabric head natur fibr chemic materi materi rule list specifi product manufactur materi condit prevent materi inher natur satisfi rule note relat textil rule prepar food head specif exclud cereal deriv prevent miner salt chemic addit product cereal appli product manufactur materi list produc materi natur earlier stage manufactur case articl apparel chapter made woven materi origin yarn allow class articl start woven cloth woven cloth made yarn case start materi stage yarn fibr stage rule list percentag maximum origin materi percentag ad word maximum origin materi exce higher percentag individu percentag exceed relat materi appli note term quot natur fibr quot list refer fibr artifici synthet fibr restrict stage spin take place includ wast includ fibr card comb process spun term quot natur fibr quot includ horsehair head silk head wool fibr fine coars anim hair head cotton fibr head veget fibr head term quot textil pulp quot quot chemic materi quot quot paper make materi quot list describ materi classifi chapter manufactur artifici synthet paper fibr yarn term quot man made stapl fibr quot list refer synthet artifici filament tow stapl fibr wast head note product list refer made note condit set column appli basic textil materi manufactur product repres total weight basic textil materi note toler mention note appli mix product made basic textil materi basic textil materi silk wool coars anim hair fine anim hair horsehair cotton paper make materi paper flax true hemp jute textil bast fibr sisal textil fibr genu agav coconut abaca rami veget textil fibr synthet man made filament artifici man made filament current conduct filament synthet man made stapl fibr polypropylen synthet man made stapl fibr polyest synthet man made stapl fibr polyamid synthet man made stapl fibr polyacrylonitril synthet man made stapl fibr polyimid synthet man made stapl fibr polytetrafluoroethylen synthet man made stapl fibr poli phenylen sulphid synthet man made stapl fibr poli vinyl chlorid synthet man made stapl fibr artifici man made stapl fibr viscos artifici man made stapl fibr yarn made polyurethan segment flexibl segment polyeth gimp yarn made polyurethan segment flexibl segment polyest gimp product head metallis yarn incorpor strip consist core aluminium foil core plastic film coat aluminium powder width exceed mm sandwich mean transpar colour adhes layer plastic film product head yarn head made cotton fibr head synthet stapl fibr head mix yarn origin synthet stapl fibr satisfi origin rule requir manufactur chemic materi textil pulp provid total weight exce weight yarn woollen fabric head made woollen yarn head synthet yarn stapl fibr head mix fabric synthet yarn satisfi origin rule requir manufactur chemic materi textil pulp woollen yarn satisfi origin rule requir manufactur natur fibr card comb prepar spin combin provid total weight exce weight fabric tuft textil fabric head made cotton yarn head cotton fabric head mix product cotton fabric mix fabric made yarn classifi separ head cotton yarn mixtur tuft textil fabric concern made cotton yarn head synthet fabric head yarn separ basic textil materi tuft textil fabric mix product case product incorpor quot yarn made polyurethan segment flexibl segment polyeth gimp quot toler respect yarn case product incorpor quot strip consist core aluminium foil core plastic film coat aluminium powder width exceed mm sandwich mean transpar colour adhes layer plastic film quot toler respect strip note list refer made note textil materi except line interlin satisfi rule set list column made product concern provid classifi head product exce work price product prejudic note materi classifi chapter freeli manufactur textil product textil rule list textil item trouser yarn prevent metal item button button classifi chapter reason prevent slide fasten slide fasten textil percentag rule appli materi classifi chapter account calcul origin materi incorpor note purpos head quot specif process quot vacuum distil redistil fraction process crack reform extract mean select solvent process compris oper process concentr sulphur acid oleum sulphur anhydrid neutralis alkalin agent decolouris purif natur activ earth activ earth activ charcoal bauxit polymeris alkyl isomeris purpos head quot specif process quot vacuum distil redistil fraction process crack reform extract mean select solvent process compris oper process concentr sulphur acid oleum sulphur anhydrid neutralis alkalin agent decolouris purif natur activ earth activ earth activ charcoal bauxit polymeris alkyl ij isomeris respect heavi oil head desulphuris hydrogen result reduct sulphur content product process astm method respect product head deparaffin process filter respect heavi oil head treatment hydrogen pressur bar temperatur catalyst effect desulphuris hydrogen constitut activ element chemic reaction treatment hydrogen lubric oil head hydrofinish decolouris order improv colour stabil deem specif process respect fuel oil head atmospher distil condit product distil volum includ loss astm method respect heavi oil ga oil fuel oil head treatment mean high frequenc electr brush discharg respect crude product petroleum jelli ozokerit lignit wax peat wax paraffin wax weight oil head de oil fraction crystallis purpos head simpl oper clean decant desalt water separ filter colour mark obtain sulphur content result mix product sulphur content combin oper oper confer origin addit explanatori note chapter combin nomenclatur addit explanatori note chapter combin nomenclatur quot annex ii quot annex list work process requir carri origin materi order product manufactur obtain origin statu gt tabl gt quot annex iii quot annex air transport cost includ custom tabl show countri list contin zone column percentag repres part air transport cost countri ec includ custom column good ship countri airport includ tabl airport refer paragraph percentag airport nearest departur french oversea depart guadeloup guyana martiniqu reunion territori airport includ tabl rule appli good ship direct depart countri air transport cost includ custom good ship european part commun countri tranship unload depart air transport cost incur carri good place tranship unload includ custom good ship depart countri tranship unload airport european part commun air transport cost includ custom result applic percentag tabl cost incur carri good airport departur airport tranship unload tranship unload certifi endors custom author air waybil air transport document offici stamp offic concern fail certif provis subparagraph articl regul appli gt tabl gt percentag valid airport countri specif airport departur quot annex iv annex titl ii point amend attribut quot number load list quot explanatori text delet explanatori text attribut quot total number packag quot replac type length attribut option total number packag equal sum quot number packag quot quot number piec quot quot quot declar quot bulk quot explanatori text data group quot good item quot replac number data group annex annex amend section box code insert subsect quot digit quot code council regul ec june temporarili suspend autonom common custom tariff duti good import airworthi certif oj annex vi annex amend titl iii point subparagraph delet annex vii annex amend chapter replac text chapter specimen transit accompani document gt pic file quot en tif quot gt gt pic file quot en tif quot gt chapter ii amend point replac explanatori note print possibl exist print transit accompani document declar offic destin link computeris transit system print copi accompani document declar offic destin link computeris transit system print copi accompani document print copi return copi point replac explanatori note return control result offic destin possibl exist return control result offic destin actual offic destin declar link computeris transit system control result offic departur electron mean actual offic destin declar link computeris transit system control result offic departur return copi transit accompani document includ list item declar offic destin link computeris transit system actual offic destin link computeris transit system chang offic destin control result offic departur photocopi transit accompani document copi includ list item declar offic destin link computeris transit system actual offic destin link computeris transit system chang offic destin control result offic departur electron mean point delet annex viii annex amend explanatori note titl box note outward process paragraph fourth indent replac econom condit identifi code milk milk product refer articl council regul ec concern code relat situat refer subdivis code annex ix annex amend part quot code detail criteria quot code insert gt tabl gt part code point word quot quot insert part code point replac gt tabl gt part code point delet part code code insert gt tabl gt part code note insert gt tabl gt note code good mention annex concern point paragraph quot case inform mandatori quot replac econom condit identifi code milk milk product refer articl council regul ec inform mandatori code relat situat refer subdivis code appendix column word quot estim quot replac quot quot appendix column word quot estim quantiti quot replac quot quantiti quot appendix footnot replac quantiti cefact code weight tonn tne number articl nar volum hectolitr hlt length metr mtr annex annex part item insert gt tabl gt