naj bi zagotovil, da se blago, če je naslovnik navzoč pri carinjenju in tako zahteva, lahko carini po ustreznih stopnjah uvoznih dajatev in davkov, ki se veljajo za to blago, vendar pa lahko v tem primeru carinski organi zahtevajo, da se na ta način carini vse carinsko in obdavčljivo blago, in - naj ne bi izključil možnosti, da carinski organi določijo posebne stopnje za visoko obdavčljivo blago ali da celo nekatero blago izključijo iz sistema ugodnosti pavšalnega obračunavanja dajatev.
should provide that goods may, if the addressee is present at clearance and so requests, be charged at their own appropriate rates of import duties and taxes, in which case, however, the customs authorities may require that all the dutiable and taxable goods shall be so charged, and - should not rule out the possibility for customs authorities to determine special rates for high-duty goods or even to exclude some goods from the benefit of the flat-rate system.