THE VALUE FOR CUSTOMS PURPOSES OF GOODS INTRODUCED INTO THE TERRITORY OF ONE MEMBER STATE AND THEN CARRIED TO A DESTINATION IN ANOTHER MEMBER STATE THROUGH AUSTRIAN OR SWISS TERRITORY SHALL BE ASCERTAINED BY REFERENCE TO THE FIRST PLACE OF INTRODUCTION INTO THE COMMUNITY , UPON CONDITION THAT THE GOODS ARE CARRIED DIRECT THROUGH AUSTRIAN OR SWISS TERRITORY BY ONE OF THE USUAL ROUTES TO THE DESTINATION ACROSS EITHER OF THOSE TERRITORIES .
THIS PROVISION SHALL ALSO APPLY WHERE THE GOODS HAVE BEEN TRANSHIPPED OR TEMPORARILY IMMOBILISED ON AUSTRIAN OR SWISS TERRITORY FOR REASONS ARISING SOLELY OUT OF TRANSPORT .
ARTICLE 2
WHERE THE CONDITIONS CONTAINED IN ARTICLE 1 ARE NOT SATISFIED , THE VALUE FOR CUSTOMS PURPOSES SHALL BE DETERMINED BY REFERENCE TO THE LAST PLACE OF INTRODUCTION INTO THE COMMUNITY .
ARTICLE 3
THIS REGULATION SHALL ENTER INTO FORCE ON 1 JULY 1970 .
THIS REGULATION SHALL BE BINDING IN ITS ENTIRETY AND DIRECTLY APPLICABLE IN ALL MEMBER STATES .
DONE AT BRUSSELS , 18 JUNE 1970 .
FOR THE COMMISSION
THE PRESIDENT
JEAN REY