SUCH AS THOSE DESCRIBED ABOVE , NOTWITHSTANDING ANY REQUIREMENT WHICH THE NATIONAL CUSTOMS AUTHORITIES HAVE THOUGHT IT NECESSARY TO IMPOSE UNILATERALLY . ARTICLE 4 ( 1 ) OF REGULATION NO 3004/75 PROVIDES , IN FACT , THAT IT IS FOR THE COMMISSION , IN CLOSE COOPERATION WITH THE MEMBER STATES , TO TAKE ALL NECESSARY MEASURES TO ENSURE THAT THE REGULATION IS APPLIED . SINCE THE COMMUNITY REGULATIONS ARE COMPLETE IN THEMSELVES IT IS NOT NECESSARY TO HAVE RECOURSE TO ANY NATIONAL RULES ADOPTED UNILATERALLY WHICH ARE INTENDED TO GOVERN THE WAY IN WHICH THEY ARE TO BE IMPLEMENTED .
THIRD QUESTION
15 SINCE THE REPLY TO THE FIRST QUESTION IS IN THE AFFIRMATIVE IT IS NOT NECESSARY TO REPLY TO THE THIRD QUESTION .
Decision on costs
COSTS
16 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT ARE NOT RECOVERABLE . AS THE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN PROCEEDINGS ARE CONCERNED , IN THE NATURE OF A STEP IN THE PROCEEDINGS BEFORE THE NATIONAL COURT , THE DECISION AS TO COSTS IN A MATTER FOR THAT COURT .
Operative part
ON THOSE GROUNDS ,
THE COURT ( THIRD CHAMBER ),
IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE BUNDESFINANZHOF , HEREBY RULES :
1 . THE SUSPENSION OF CUSTOMS DUTIES PURSUANT TO ARTICLE 1 OF REGULATION ( EEC ) NO 3004/75 OF THE COUNCIL MIGHT APPLY IN THE CASE OF GOODS WHICH WERE IMPORTED , PRESENTED AND ENTERED FOR HOME USE IN 1976 EVEN THOUGH THE CERTIFICATE OF ORIGIN WAS PRODUCED AFTER THAT REGULATION CEASED TO APPLY , PROVIDED THAT THE CERTIFICATE WAS VALID AND THAT IT WAS PRODUCED IN ACCORDANCE WITH THE CONDITIONS LAID DOWN IN ARTICLES 7 AND 11 OF REGULATION NO 3214/75 OF THE COMMISSION .
2.A VALID CERTIFICATE OF ORIGIN MUST BE ACCEPTED NOTWITHSTANDING ANY REQUIREMENT WHICH THE NATIONAL CUSTOMS AUTHORITIES HAVE THOUGHT IT NECESSARY TO IMPOSE UNILATERALLY .