1971 ON THE DEFINITION OF THE CONCEPT OF ORIGINATING PRODUCTS FOR THE PURPOSE OF THE TARIFF PREFERENCES GRANTED BY THE EEC TO CERTAIN PRODUCTS OF DEVELOPING COUNTRIES ( JOURNAL OFFICIEL L 146 OF 1 JULY 1971 , P . 1 ) AND IN PARTICULAR ARTICLE 13 THEREOF .
2 THAT QUESTION HAS BEEN RAISED IN PROCEEDINGS BETWEEN , ON THE ONE HAND , AN UNDERTAKING WHICH IMPORTED INTO ITALY FROM HONG KONG VARIOUS LOTS OF TRANSISTOR RADIOS BETWEEN 1 JULY 1971 AND 2 FEBRUAR 1972 AND AFTER DECLARING THEM TO BE ' ' ORIGINATING PRODUCTS ' ' OBTAINED CUSTOMS CLEARANCE ON PAYMENT OF DUTIES BASED ON THE TARIFF PREFERENCES AND ON THE OTHER HAND THE ITALIAN AMMINISTRAZIONE DELLE FINANZE WHICH , AFTER CARRYING OUT PURSUANT TO ARTICLE 13 OF REGULATION NO 1371/71 SUBSEQUENT VERIFICATION REVEALING THAT THE PRODUCTS WERE NOT ' ' ORIGINATING PRODUCTS ' ' , REQUIRED THE IMPORTER TO PAY THE APPROPRIATE DUTIES UNPAID ON IMPORTATION .
3 THE IMPORTER RESISTED THE ORDER TO PAY ON THE GROUND THAT THE VERIFICATION OF ORIGIN OF THE GOODS TOOK PLACE AFTER IMPORTATION WHEN IT NO LONGER HAD CONTROL OF THEM . THE PROCEEDINGS CAME BEFORE THE TRIBUNALE DI GENOVA AND THEN THE CORTE D ' APPELLO , GENOVA , WHICH BOTH FOUND THE VERIFICATION COULD NOT BE SUBSEQUENT TO CUSTOMS CLEARANCE OF THE GOODS AND THEIR ADMISSION WITHOUT RESERVATION TO THE FAVOURABLE SCHEME PROVIDED BY THE COMMUNITY RULES . THE AMMINISTRAZIONE DELLE FINANZE APPEALED TO THE CORTE SUPREMA DI CASSAZIONE WHICH REFERRED THE FOLLOWING QUESTION TO THE COURT :
' ' MAY AN IMPORTING STATE , PURSUANT TO ARTICLE 13 OF REGULATION ( EEC ) NO 1371/71 OF 30 JUNE 1971 - AFTER HAVING PERMITTED , WITHOUT RESERVE , THE FINAL IMPORTATION OF GOODS IN APPLICATION OF THE PREFERENTIAL TARIFF TREATMENT GRANTED TO PRODUCTS ORIGINATING IN DEVELOPING COUNTRIES - REQUIRE THE STATE BENEFITING FROM THE EXPORTATION TO VERIFY THE CERTIFICATE OF ORIGIN ON FORM A RELATING TO THOSE GOODS , AND THEN , IF THE OUTCOME OF THE VERIFICATION IS NEGATIVE , DEMAND PAYMENT OF THE DUTY WHICH WAS NOT PAID AT THE TIME OF IMPORTATION?
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4 IN ORDER TO ANSWER THAT QUESTION WHICH BASICALLY RELATES TO THE INTERPRETATION OF ARTICLE 13 OF REGULATION NO 1371/71 , IT IS NECESSARY FIRST TO LOOK FOR THE AIM OF THE COMMUNITY REGULATION AND THEN EXAMINE THE FUNCTIONING OF THE SYSTEM OF VERIFICATION OF THE ORIGIN OF THE PRODUCTS IN QUESTION WHICH IT ESTABLISHED FOR THE ATTAINMENT OF THE OBJECTIVES PURSUED BY IT .
5 THE SYSTEM OF GENERALIZED PREFERENCES SUCH AS THOSE PROVIDED FOR BY REGULATION NO 1371/71 IS BASED ON THE PRINCIPLE OF THE UNILATERAL GRANT BY THE COMMUNITY OF TARIFF ADVANTAGES IN FAVOUR OF PRODUCTS ORIGINATING IN CERTAIN DEVELOPING COUNTRIES WITH THE AIM OF FACILITATING THE FLOW OF TRADE WITH THOSE COUNTRIES . THE BENEFIT OF THAT PREFERENTIAL SYSTEM IS THUS LINKED TO THE ORIGIN OF THE GOODS AND THE VERIFICATION OF THAT ORIGIN IS THEREFORE A NECESSARY