council direct ec decemb amend direct eec gener arrang product subject excis duti hold movement monitor product direct eec harmon structur excis duti miner oil direct eec approxim rate excis duti miner oil council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe exclud custom procedur export excis duti suspens arrang order movement arrang appli excis duti purpos protect risk inher movement product place dispatch offic point exit commun dispatch product subject excis duti rise declar place product intern transit procedur tir ata convent procedur establish declar serv accompani document excis duti purpos product subject excis duti releas consumpt member state intend move member state territori member state simplifi accompani document provid commiss regul eec accompani document loss occur intra commun movement order ensur document correctli discharg form content annot provid option guarante place exist provid transport owner product order limit risk inher intra commun movement provid waiv intra commun movement guarante miner oil transport sea pipelin consigne place deliveri shown mean amend accompani administr document lai condit consignor miner oil meet complet box relat consigne accompani document outset provid possibl addit measur adopt spot check order increas administr cooper member state permit inform shown copi accompani document intend compet author member state departur destin transmit computer mean provid return copi transmit consignor fax order ensur oper duli speedili conclud product subject excis duti move regularli tax warehous locat member state simplifi procedur discharg accompani document stipul tax mark nation identif mark affect provis laid member state ensur current tax legisl implement properli avoid fraud evas abus lai condit arm forc organ benefit excis duti exempt import proper function intern market defin product categori miner oil defin product categori miner oil subject gener excis control arrang refund excis duti paid contamin accident mix miner oil back tax warehous recycl grant compulsori exempt commun level miner oil inject blast furnac chemic reduct purpos order prevent distort competit aris taxat arrang member state miner oil releas consumpt member state contain fuel tank motor vehicl intend fuel vehicl exempt excis duti member state order imped free movement individu good order prevent doubl taxat updat cn code relat lead unlead petrol light amend made latest version integr tariff european commun lastli amend excis duti applic procedur provid direct purpos ensur smooth function intern market made satisfactorili member state individu call approxim member state excis duti legisl commun level amend direct eec eec eec adopt direct articl direct eec amend articl amend indent paragraph replac come countri territori refer articl channel island custom suspens procedur list articl regul eec free zone free warehous oj paragraph indent replac dispatch member state efta countri member state efta countri intern commun transit procedur efta countri cover tir ata carnet paragraph part sentenc subparagraph replac case singl administr document paragraph ad addit detail shown transport commerci document serv transit document made adapt discharg procedur good subject excis duti move simplifi intern commun transit procedur establish procedur provid articl articl paragraph ad product subject excis duti releas consumpt member state move place destin member state territori member state movement place cover accompani document refer paragraph itinerari case refer paragraph consignor good dispatch make declar tax author place departur respons carri excis duti check consigne attest receiv good accord rule laid tax author place destin respons carri excis duti check consignor consigne consent check enabl respect tax author satisfi good receiv product subject excis duti move frequent regularli condit paragraph member state agre bilater author simplifi procedur derog paragraph articl point replac provid guarante cover product process hold compulsori guarante cover movement subject articl condit set compet author member state tax warehous author articl paragraph ad shortag refer paragraph loss exempt paragraph case compet author revers copi accompani document refer articl return consignor procedur case loss shortag occur intra commun transport product subject excis duti duti suspens arrang compet author member state loss shortag establish annot return copi accompani document arriv product member state destin compet author member state grant partial exempt exempt respect loss establish case refer basi calcul excis duti levi accord paragraph compet author member state destin send copi return copi accompani document compet author member state loss establish articl amend paragraph replac prejudic articl movement product subject excis duti suspens arrang place tax warehous subparagraph appli intra commun movement product subject excis duti rate releas consumpt paragraph replac risk inher intra commun movement cover guarante provid author warehousekeep dispatch provid articl guarante jointli sever bind consignor transport compet author member state permit transport owner product provid guarante place provid author warehousekeep dispatch member state requir consigne provid guarante miner oil subject excis duti transport commun sea pipelin member state reliev author warehousekeep dispatch oblig provid guarante refer subparagraph detail rule guarante laid member state guarante valid commun paragraph replac author warehousekeep dispatch agent amend content box accompani document show consigne author warehousekeep regist trader place deliveri compet author dispatch notifi immedi consigne place deliveri immedi revers accompani document paragraph ad case intra commun movement miner oil sea inland waterwai author warehousekeep dispatch complet box accompani document product dispatch consigne definit provid compet author member state departur author consignor advanc complet box author notifi address consigne excis number countri destin latest product reach final destin articl insert articl regard spot check provid articl compet author member state request compet author member state inform addit set articl provis govern data protect direct eec appli exchang inform inform exchang pursuant paragraph intern legisl member state stipul person concern exchang inform consult legisl continu appli inform carri spot check paragraph exchang mean uniform control document form content document establish accord procedur laid articl oj paragraph ad articl articl appli product subject excis duti move duti suspens arrang tax warehous locat member state territori member state articl amend paragraph subparagraph insert subparagraph compet author member state dispatch destin stipul inform contain copi accompani document intend computer mean paragraph subparagraph insert subparagraph notwithstand provis member state dispatch provid copi return copi immedi consignor fax guarante releas quickli affect oblig return origin pursuant sentenc product subject excis duti move frequent regularli member state duti suspens arrang compet author member state mutual agreement author procedur discharg accompani document simplifi mean summari autom certif paragraph replac product subject excis duti dispatch author warehousekeep establish member state export member state permit move duti suspens arrang defin articl arrang discharg attest drawn custom offic departur commun confirm product left commun offic send back consignor certifi copi accompani document intend articl subparagraph replac prejudic provis lai order ensur articl implement properli prevent fraud evas abus member state ensur mark mark creat obstacl free movement product subject excis duti articl paragraph insert arm forc organ refer paragraph author receiv product member state excis duti suspens arrang cover accompani document refer articl provid document accompani exempt certif form content exempt certif determin accord procedur laid articl articl amend paragraph replac measur applic articl adopt accord procedur laid paragraph paragraph replac addit measur refer paragraph committe examin matter refer chairman initi request repres member state applic commun provis excis duti articl direct eec amend articl amend paragraph replac purpos direct miner oil quot cover product fall cn code product fall cn code product fall cn code product fall cn code product fall cn code includ chemic pure methan propan exclud natur ga product fall cn code product fall cn code product fall cn code product fall cn code product fall cn code product fall cn code product fall cn code paragraph replac refer direct code combin nomenclatur version combin nomenclatur forc octob articl insert articl miner oil subject control movement provis direct eec product fall cn code product fall cn code product fall cn code control movement provis appli bulk commerci movement product fall cn code product fall cn code product fall cn code member state find miner oil refer paragraph intend offer sale heat fuel motor fuel give rise evas avoid abus advis commiss forthwith commiss transmit commun member state month receipt decis product question made subject control movement provis direct eec accord procedur laid articl direct eec member state bilater arrang dispens control measur set direct eec respect product cover articl direct eec arrang affect member state parti bilater arrang notifi commiss inform member state articl insert articl member state refund excis duti paid contamin accident mix miner oil back tax warehous recycl articl amend paragraph point ad miner oil inject blast furnac purpos chemic reduct addit coke princip fuel paragraph sentenc replac prejudic commun provis member state appli total partial exempt reduct rate duti miner oil product intend fiscal control articl insert articl miner oil releas consumpt member state contain standard tank commerci motor vehicl intend fuel vehicl special contain intend oper transport system equip contain subject excis duti member state purpos articl standard tank quot tank perman fix manufactur motor vehicl type vehicl question perman fit enabl fuel directli purpos propuls oper transport refriger system system ga tank fit motor vehicl design direct ga fuel tank fit system vehicl equip consid standard tank tank perman fix manufactur contain type contain question perman fit enabl fuel directli oper transport refriger system system special contain equip special contain quot contain fit special design apparatu refriger system oxygen system thermal insul system system articl direct eec articl replac articl miner oil cover direct lead petrol fall cn code unlead petrol fall cn code ga oil fall cn code heavi fuel oil fall cn code liquid petroleum ga fall cn code methan fall cn code kerosen fall cn code refer paragraph combin nomenclatur code combin nomenclatur forc octob articl member state bring forc law regul administr provis compli direct juli forthwith inform commiss thereof member state adopt measur refer direct accompani refer occas offici public method make refer laid member state member state commun commiss text main provis nation law adopt field govern direct articl direct address member state brussel decemb council presid seehof oj opinion deliv decemb publish offici journal opinion deliv octob publish offici journal oj oj oj direct amend direct eec oj oj direct amend direct eec oj oj