, IN EXERCISING THE CHOICE WHICH IS LEFT TO THEM AS TO THE FORM AND THE METHODS FOR IMPLEMENTING THE DIRECTIVE , HAVE KEPT WITHIN THE LIMITS OF THEIR DISCRETION AS SET OUT IN THE DIRECTIVE .
11 IT EMERGES FROM THE THIRD PARAGRAPH OF ARTICLE 189 OF THE TREATY THAT THE CHOICE LEFT TO THE MEMBER STATES AS REGARDS THE FORM OF THE MEASURES AND THE METHODS USED IN THEIR ADOPTION BY THE NATIONAL AUTHORITIES DEPENDS UPON THE RESULT WHICH THE COUNCIL OR THE COMMISSION WISHES TO SEE ACHIEVED .
12 AS REGARDS THE HARMONIZATION OF THE PROVISIONS RELATING TO CUSTOMS MATTERS LAID DOWN IN THE MEMBER STATES BY LAW , REGULATION OR ADMINISTRATIVE ACTION , IN ORDER TO BRING ABOUT THE UNIFORM APPLICATION OF THE COMMON CUSTOMS TARIFF IT MAY PROVE NECESSARY TO ENSURE THE ABSOLUTE IDENTITY OF THOSE PROVISIONS WHICH GOVERN THE TREATMENT OF GOODS IMPORTED INTO THE COMMUNITY , WHATEVER THE MEMBER STATE ACROSS WHOSE FRONTIER THEY ARE IMPORTED .
13 ACCORDING TO THE SIXTH RECITAL TO THE AFOREMENTIONED REGULATION NO 803/68 ' THE VALUE FOR CUSTOMS PURPOSES MUST BE DETERMINED IN A UNIFORM MANNER IN MEMBER STATES , SO THAT THE LEVEL OF THE PROTECTION GIVEN BY THE COMMON CUSTOMS TARIFF IS THE SAME THROUGHOUT THE COMMUNITY AND ANY DEFLECTION OF TRADE AND ACTIVITIES AND ANY DISTORTION OF COMPETITION WHICH MIGHT ARISE FROM DIFFERENCES BETWEEN NATIONAL PROVISIONS IS THEREBY PREVENTED ' .
14 IN ORDER TO ACHIEVE THAT OBJECTIVE ARTICLES 1 TO 8 OF THE REGULATION STATE PRECISELY WHAT IS TO BE UNDERSTOOD BY THE ' NORMAL PRICE ' OF THE GOODS , WHICH IS TO BE USED AS THE BASIS FOR VALUATION FOR CUSTOMS PURPOSES , AND ARTICLE 9 DEFINES THE ' PRICE PAID OR PAYABLE ' WHICH MAY , IN CERTAIN CIRCUMSTANCES , BE ACCEPTED AS CORRESPONDING TO THE NORMAL PRICE .
15 ARTICLE 10 ( 2 ) ( D ) OF DIRECTIVE NO 69/74 IS IN FACT A PROVISION APPLYING THE SAID ARTICLE 9 TO THE PARTICULAR CASE OF GOODS WHICH , BEFORE OBTAINING CUSTOMS CLEARANCE , WERE STORED IN A WAREHOUSE IN COMMUNITY TERRITORY .
16 IF IT IS NOT TO CAUSE DISTORTIONS AND DEFLECTIONS OF TRADE , THAT PROVISION MUST THEREFORE BE GIVEN AN IDENTICAL APPLICATION IN ALL THE MEMBER STATES .
17 IT MUST THUS BE CONCLUDED THAT AS REGARDS THE CONTENT OF THE CONCEPT OF THE ' PRICE PAID OR PAYABLE ' REFERRED TO IN ARTICLE 9 OF REGULATION NO 803/68 THE DIRECTIVE LEAVES THE NATIONAL AUTHORITIES NO AREA OF DISCRETION , WITH THE RESULT THAT THE TERMS OF THE DIRECTIVE MUST PREVAIL OVER ANY PROVISIONS WHICH MAY BE INCOMPATIBLE WITH IT IN EACH MEMBER STATE .
18 THE ANSWER TO THE FIRST QUESTION MUST THEREFORE BE THAT ARTICLE 10 ( 2 ) ( D ) OF DIRECTIVE NO 69/74 OF 4 MARCH 1969 MAY BE RELIED ON BY PARTIES CONCERNED FOR THE PURPOSE OF VERIFYING WHETHER THE NATIONAL MEASURES ADOPTED FOR ITS IMPLEMENTATION ARE IN ACCORDANCE WITH