(a)

are the provisions of Article 14(c) of Commission Regulation 88/97 and Article 292(3) of Commission Regulation 2454/93 sufficiently clear that a trader who failed to ascertain, by consulting the Official Journal, that the simplified authorisation was not available to it due to the involvement of more than one customs authority, must be regarded as obviously negligent?

(b)

Alternatively, if the relevant provisions are to be regarded as complex, would it be incumbent on a trader to seek clarification from the taxing authorities prior to undertaking the importations? Does the answer to this question depend on whether the trader subjectively, but erroneously, concluded that the relevant provisions were clear in their application?

(c)

How is the experience of a trader, in a situation such as that of Isaac, whose main business is the import of bicycle parts from China, who employs five members of staff to deal with importation and has undertaken 33 similar importations in a period of 16 month to be classified? In particular, must such a trader be regarded as experienced?

(d)

Are the taxing authorities of a Member State, in assessing whether a trader, in a situation such as that of Isaac, has been obviously negligent, entitled to rely on published legislation such as the UK Tariff which, though available for consultation without charge at certain officers of the taxing authorities and other public libraries, is only available over the internet on payment of a yearly subscription?