THE STATE IN CONNECTION WITH VALUE-ADDED TAX . THE POSTAL ADMINISTRATION , WHICH IS MERELY AN EXTENSION OF THE STATE WITH NO SEPARATE LEGAL PERSONALITY AND WHOSE RELATIONS WITH THE PUBLIC ARE SUBJECT TO LEGAL AND OTHER PROVISIONS , ACTS AS AN ASSISTANT TO THE CUSTOMS AUTHORITY RATHER THAN ON BEHALF OF THE ADDRESSEE AND THE DISPUTED CHARGES REPRESENT PAYMENT FOR THE ADMINISTRATIVE ACTION TAKEN BY THE STATE IN ORDER TO COLLECT THE VALUE-ADDED TAX PAYABLE .
4 ACCORDING TO THE POSTAL ADMINISTRATION , THE CUSTOMS CLEARANCE CHARGE AND THE COMMISSION ARE NOT CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES . THE ADMINISTRATION DOES NOT HAVE A MONOPOLY ON THE TRANSPORT OF PARCELS AND THE SENDER AND THE ADDRESSEE OF THE GOODS MAY AGREE ON ANOTHER MEANS OF TRANSPORT . EVEN IF THE PARCEL WERE SENT BY POST THE ADDRESSEE MIGHT COMPLETE THE FORMALITIES HIMSELF AND , IN THAT CASE , NO CHARGE WOULD BE PAYABLE TO THE POSTAL ADMINISTRATION .
5 THOSE WERE THE CIRCUMSTANCES WHICH LED THE KANTONGERECHT TO REFER THE FOLLOWING QUESTION TO THE COURT FOR A PRELIMINARY RULING :
' ' DOES THE PROHIBITION OF CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES WITHIN THE MEANING OF ARTICLE 13 OF THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY EXTEND TO SUMS CHARGED BY THE NETHERLANDS STATE ADMINISTRATION FOR POSTAL , TELEGRAPHIC AND TELEPHONE SERVICES :
( A ) IN RESPECT OF CUSTOMS CLEARANCE CHARGES REQUIRED OF THE ADDRESSEE OF A CONSIGNMENT OF GOODS ( BOOKS ) WHICH ARE SENT FROM ANOTHER MEMBER STATE BY POST TO THE ADDRESSEE , A RESIDENT OF THE NETHERLANDS , IN RETURN FOR PRESENTING THE GOODS FOR CUSTOMS CLEARANCE , A PROCEDURE WHICH IS NECESSARY FOR THE CHARGING OF TURNOVER TAX ;
( B)IN RESPECT OF COMMISSION WHICH IS CHARGED TO THE ADDRESSEE FOR SUPPLYING THE FISCAL AUTHORITIES WITH AN IMPORT DECLARATION IN RESPECT OF THE GOODS AT HIS REQUEST OR AT LEAST ON HIS BEHALF?
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6 ACCORDING TO THE INFORMATION PROVIDED BY THE POSTAL ADMINISTRATION , THE CUSTOMS CLEARANCE CHARGE IS NEVER INVOICED SEPARATELY FROM THE COMMISSION AND IN THE OTHER MEMBER STATES WHERE THE POSTAL ADMINISTRATION REQUIRES SIMILAR PAYMENTS , ONLY ONE CHARGE IS MADE , THE ' ' CHARGE FOR CUSTOMS PRESENTATION ' ' . THE TWO LIMBS OF THE KANTONGERECHT ' S QUESTION SHOULD , THEREFORE , BE CONSIDERED TOGETHER .
7 AS THE COURT HAS ACKNOWLEDGED ON SEVERAL OCCASIONS , IN PARTICULAR IN ITS JUDGMENTS OF 25 JANUARY 1977 IN CASE 46/76 BAUHUIS ( 1977 ) ECR 5 AND OF 28 JUNE 1978 IN CASE 70/77 SIMMENTHAL ( 1978 ) ECR 1453 , ANY PECUNIARY CHARGE , WHATEVER ITS DESIGNATION AND MODE OF APPLICATION , WHICH IS IMPOSED UNILATERALLY ON GOODS BY REASON OF THE FACT THAT THEY CROSS A FRONTIER AND WHICH IS NOT A CUSTOMS DUTY IN THE STRICT SENSE , CONSTITUTES A CHARGE HAVING EQUIVALENT EFFECT WITHIN THE MEANING OF ARTICLE 12 AND THE SUCCEEDING ARTICLES OF THE TREATY , UNLESS