THE CUSTOMS FORMALITIES FROM TAKING PRECEDENCE OVER A CONTROL EFFECTED AT THE TIME WHEN THE GOODS ARE SUBMITTED TO THE CUSTOMS, WHICH AFFORDS THE BEST GUARANTEES AS TO THE IDENTITY OF THE PRODUCT EXPORTED AND THE PREVENTION OF ANY FRAUD .
7 THE ANSWER TO THE FIRST QUESTION MUST THUS BE THAT CONTROL OF THE CONDITIONS AS TO QUALITY LAID DOWN BY REGULATION NO 2403/69 MUST BE CARRIED OUT ON SAMPLES TAKEN AT THE TIME OF THE CONCLUSION OF THE CUSTOMS EXPORT FORMALITIES .
QUESTION 2 ( METHOD OF ANALYSIS )
8 THE SECOND QUESTION ASKS WHETHER ARTICLE 2 ( 1 ) OF REGULATION NO 2403/69 AND ANNEX II ( 1 ) TO THAT REGULATION, READ TOGETHER WITH THE FOOTNOTE TO THAT ANNEX IS TO BE INTERPRETED TO MEAN THAT THE " BOEMER " VALUE OF REFINED LARD MUST BE DETERMINED ACCORDING TO THE METHOD LAID DOWN BY THE INTERNATIONAL ORGANIZATION FOR STANDARDIZATION ( DOCUMENT ISO/TC 34/SC 6/WG 3/N 73 ).
9 UNDER ARTICLE 2 OF REGULATION NO 2403/69 CONTROLS FOR THE OBSERVANCE OF THE CONDITIONS TO WHICH THE PAYMENT OF THE REFUND IS SUBJECT SHALL CONSIST INTER ALIA OF " PHYSICAL AND CHEMICAL ANALYSES CARRIED OUT BY APPLYING THE METHODS LAID DOWN IN ANNEX II ".
10 ACCORDING TO ANNEX I TO THE SAME REGULATION THE GOODS IN QUESTION MUST HAVE INTER ALIA A MINIMUM " BOEMER " VALUE OF 73 .
11 PURSUANT TO ANNEX II TO THE REGULATION THE " BOEMER " VALUE MUST BE DETERMINED " ACCORDING TO THE METHOD KNOWN AS THE DIETHYL ETHER METHOD OR THE ACETONE METHOD ".
12 WITH REGARD TO THE METHOD OF ANALYSIS, REFERENCE IS MADE TO THE DOCUMENT ISO/TC 34/SC 6/WG 3/N 73 OF THE INTERNATIONAL ORGANIZATION FOR STANDARDIZATION .
13 THE AIM OF THE PROVISIONS THE INTERPRETATION OF WHICH IS REQUESTED IS TO RESTRICT THE PAYMENT OF THE REFUND TO PRODUCTS OF GOOD QUALITY WITH A HIGH STANDARD OF PURITY .
14 THE COMMON ORGANIZATIONS OF THE AGRICULTURAL MARKET, OF WHICH REGULATION NO 2403/69 FORMS AN INTEGRAL PART, CAN ONLY FUNCTION IF THE PROVISIONS IN IMPLEMENTATION THEREOF ARE APPLIED UNIFORMLY THROUGHOUT ALL THE MEMBER STATES .
15 WHEN IN THE REGULATION A SPECIFIC METHOD OF ANALYSIS IS SELECTED, INTENDED TO ESTABLISH A CRITERION AS TO THE QUALITY OF THE GOODS IN QUESTION THE RESULTS OBTAINED BY ANY OTHER METHOD MAY NOT BE TAKEN INTO CONSIDERATION .
16 THAT THIS IS THE CONCLUSION WHICH MUST BE ACCEPTED EMERGES EVEN MORE CLEARLY FROM THE FACT THAT, ACCORDING TO THE EXPLANATIONS GIVEN TO THE COURT, THE " BOEMER " VALUE IS DIFFICULT TO DETERMINE AND THE RESULT OF THE ANALYSES VARIES APPRECIABLY ACCORDING TO THE METHOD EMPLOYED .
17 THE PLAINTIFF IN THE MAIN ACTION CLAIMS THAT EMPLOYMENT OF THE METHOD INDICATED BY REGULATION NO 2403/69 IS NOT OBLIGATORY, SINCE THE DOCUMENT OF THE INTERNATIONAL ORGANIZATION FOR STANDARDIZATION, WHICH IS QUOTED AS A " SOURCE " BY ANNEX II, HAS NOT BEEN OFFICIALLY ADOPTED AND REMAINS MERELY AT THE STAGE OF