council regul ec octob amend commiss regul eec lai provis implement council regul eec establish commun custom code council european union regard treati establish european commun regard council regul eec octob establish commun custom code articl thereof regard propos commiss basi articl level comprehens guarante extern commun transit fix duti charg payabl case ensur recoveri resourc case fraud advis increas level gener rule case commiss regul eec amend adopt regul articl articl regul eec amend paragraph replac amount comprehens guarante fix duti charg payabl minimum ecu provis paragraph case refer paragraph custom author fix amount comprehens guarante duti charg payabl minimum ecu provis paragraph long oper period year regularli carri commun transit oper comprehens guarante system commit breach oblig period reduc guarante cover amount custom debt good list annex exclud comprehens guarante except provid paragraph appli condit refer longer obtain paragraph paragraph articl regul enter forc seventh dai public offici journal european commun regul bind entireti directli applic member state luxembourg octob council presid kenni oj regul amend act access oj regul amend commiss regul ec oj