ARTICLE 8 ( 2 ) OF REGULATION NO 803/68 AND THAT THE EVIDENCE REQUIRED BY THE SECOND SENTENCE OF ARTICLE 8 ( 2 ) THAT THE FREE-FRONTIER PRICE WOULD BE LOWER THAN THE UNIFORM FREE DOMICILE PRICE HAD NOT BEEN PRODUCED .
4 THE UNDERTAKING THEN APPEALED TO THE BUNDESFINANZHOF . IN ORDER TO BE ABLE TO DETERMINE THE ISSUE THE LATTER COURT HAS CONSIDERED IT NECESSARY TO REFER TO THE COURT FOR A PRELIMINARY RULING , THE FOLLOWING QUESTIONS :
' ' 1 . MUST THE WORDS ' UNIFORM FREE DOMICILE PRICE ' IN ARTICLE 8 ( 2 ) OF REGULATION ( EEC ) NO 803/68 OF THE COUNCIL OF 27 JUNE 1968 ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES BE INTERPRETED AS MEANING THAT SUCH PRICE MUST BE UNIFORM FOR ALL DESTINATIONS WITHIN THE CUSTOMS TERRITORY OF THE COMMUNITY?
2 . IF THE ANSWER TO QUESTION 1 IS IN THE AFFIRMATIVE MAY THE FACT THAT UNIFORM FREE DOMICILE PRICES APPLY TO ONLY ONE MEMBER STATE BE TAKEN INTO ACCOUNT , AND IF SO HOW?
3 . HOW IS THE SECOND SENTENCE OF ARTICLE 8 ( 2 ) OF REGULATION ( EEC ) NO 803/68 OF THE COUNCIL OF 27 JUNE 1968 ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES TO BE INTERPRETED IN RELATION TO THE REQUIREMENTS WITH REGARD TO THE EVIDENCE TO BE PRODUCED?
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5 IN ORDER TO BE ABLE TO ANSWER THESE QUESTIONS IT IS NECESSARY AS THE SIXTH AND EIGHTH RECITALS IN THE PREAMBLE TO REGULATION NO 803/68 MAKE CLEAR , THAT THE PRINCIPAL OBJECTIVE OF THE SAID REGULATION IS TO ENSURE EQUAL TREATMENT OF IMPORTERS SO THAT THE LEVEL OF THE PROTECTION GIVEN BY THE COMMON CUSTOMS TARIFF IS THE SAME THROUGHOUT THE COMMUNITY .
6 IT IS TO THIS END THAT ARTICLE 1 ( 1 ) OF THE SAID REGULATION PROVIDES THAT THE VALUE FOR CUSTOMS PURPOSES OF THE GOODS IMPORTED SHALL BE TAKEN TO BE THE NORMAL PRICE , THAT IS TO SAY , THE PRICE WHICH THEY WOULD FETCH ON A SALE IN THE OPEN MARKET BETWEEN A BUYER AND A SELLER INDEPENDENT OF EACH OTHER . ACCORDING TO ARTICLE 1 ( 2 ) THE NORMAL PRICE INCLUDES THE COSTS OF TRANSPORT OF THE GOODS TO THE PLACE OF INTRODUCTION WITHIN THE CUSTOMS TERRITORY OF THE COMMUNITY . IN PRINCIPLE TRANSPORT COSTS FROM THE PLACE OF INTRODUCTION TO THE PLACE OF DESTINATION ARE THEREFORE TO BE DEDUCTED FROM THE INVOICE PRICE .
7 ARTICLE 8 ( 2 ), TO WHICH THE QUESTIONS OF INTERPRETATION REFERRED TO THE COURT RELATE , CONTAINS AN EXCEPTION TO THE PRINCIPLE THAT TRANSPORT COSTS WITHIN THE CUSTOMS TERRITORY OF THE COMMUNITY ARE DEDUCTIBLE FROM THE INVOICE PRICE WHERE THE GOODS ARE INVOICED AS A UNIFORM FREE DOMICILE PRICE WHICH CORRESPONDS TO THE PRICE AT THE PLACE OF INTRODUCTION .
8 SUCH A PRICE , WHICH IS UNIFORM FOR EVERY PLACE OF DESTINATION WITHIN THE AREA WHERE IT IS APPLIED , INCLUDES IN GENERAL