council decis june accept behalf commun annex intern convent simplif harmon custom procedur eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament decis eec commun conclud intern convent simplif harmon custom procedur accept annex intern convent simplif harmon custom procedur effect contribut facilit develop intern trade annex relief import duti tax respect good declar home accept commun accept accompani reserv account specif requir custom union stage reach harmon custom legisl decid articl annex intern convent simplif harmon custom procedur relief import duti tax respect good declar home accept behalf commun subject reserv gener natur reserv regard standard recommend practic text annex reserv attach decis articl presid council design person empow notifi secretari gener custom cooper council accept commun annex refer articl subject reserv refer articl luxembourg june council presid bangemann oj oj