JANUARY 1971 TO 9 NOVEMBER 1973 - ARE GOVERNED BY THE AGREEMENT IN QUESTION .
22 IN REGARD TO THE SUBSTANCE OF QUESTION 9 ( A ), IT SHOULD BE OBSERVED THAT THE QUESTION ENVISAGES A CASE COMPARABLE TO THAT RAISED BY QUESTIONS 1 AND 11 . CONSEQUENTLY , IN ACCORDANCE WITH THE ANSWER GIVEN TO THOSE QUESTIONS AND THE REASONS IN SUPPORT OF IT , THIS QUESTION MUST RECEIVE THE SAME ANSWER IN THE CONTEXT OF THE AGREEMENT BETWEEN THE EEC AND THE SWISS CONFEDERATION .
23 THE ISSUE PRESENTED BY QUESTION 9 ( B ) IS WHETHER , PURSUANT TO ARTICLE 13 OF THE AGREEMENT BETWEEN THE EEC AND THE SWISS CONFEDERATION , A MEMBER STATE MAY PENALIZE BY HEAVY FINES AND IMPRISONMENT AN IMPORTER WHO HAS DULY FULFILLED HIS OBLIGATIONS BY ACCURATELY AND COMPLETELY FURNISHING THE INFORMATION REQUIRED BY REGULATION NO 375/69 .
24 FROM THE CONSIDERATIONS ADVANCED IN ANSWER TO QUESTION 1 AND 11 IT IS APPARENT THAT WHERE AN IMPORTER HAS ACCURATELY AND FULLY COMPLETED THE FORM OF QUESTIONNAIRE ANNEXED TO REGULATION NO 375/69 AND IT IS NOT DISPUTED THAT THE GOODS HAVE ACTUALLY BEEN DELIVERED TO THE PURCHASER IN THE QUALITY AND QUANTITY STATED IN THE INVOICE AND THE SELLER HAS RECEIVED THE WHOLE OF THE INVOICE PRICE AND IT IS NOT ALLEGED AGAINST HIM THAT HE HAS NOT ANSWERED MORE DETAILED INQUIRIES WHICH THE CUSTOMS AUTHORITIES MAY HAVE PUT TO HIM , HE HAS NOT FAILED TO FULFIL ANY OF THE DUTIES IMPOSED ON HIM BY THE COMMUNITY RULES ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES OR BY THE AGREEMENT BETWEEN THE EEC AND THE SWISS CONFEDERATION . ON THE OTHER HAND , THE CONSEQUENCES IN OTHER RESPECTS - SUCH AS THOSE RELATING TO THE FINANCIAL OR FISCAL LAWS OTHER THAN CUSTOMS LAWS - WHICH ARE NOT GOVERNED BY COMMUNITY INSTITUTIONS ARE A MATTER FOR THE LEGAL ORDER OF THE MEMBER STATE CONCERNED .
Decision on costs
25 THE COSTS INCURRED BY THE FRENCH , GERMAN AND UNITED KINGDOM GOVERNMENTS AND BY THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE . AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED , IN THE NATURE OF A STEP IN THE PROCEEDINGS BEFORE THE NATIONAL COURT , THE DECISION AS TO COSTS IS A MATTER FOR THAT COURT .
Operative part
ON THOSE GROUNDS ,
THE COURT ,
IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE EXAMINING MAGISTRATE AT THE TRIBUNAL DE GRANDE INSTANCE , NANTERRE , BY ORDERS OF 7 MARCH 1979 AND 14 MAY 1979 , RECEIVED AT THE COURT REGISTRY ON 18 APRIL 1979 AND 16 MAY 1979 RESPECTIVELY , HEREBY RULES :
1 . REGULATION NO 803/68 OF THE COUNCIL OF 27 JUNE 1968 ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES , IN PARTICULAR ARTICLES 1 TO 10 OF THAT REGULATION , AND REGULATION NO 375/69 OF 27 FEBRUARY