TITJUR Söhl & Söhlke Opinion of Mr Advocate General Jacobs delivered on 29 April 1999. # Firma Söhl & Söhlke v Hauptzollamt Bremen. # Reference for a preliminary ruling: Finanzgericht Bremen - Germany. # Community Customs Code and implementing Regulation - Exceeding of time-limits for the customs clearance of non-Community goods in temporary storage - Failure having "no significant effect on the correct operation of the temporary storage or customs procedure in question" - Extension of period - "Obvious negligence". # Case C-48/98.