1430/79 ARE THE SUBJECT OF PROVISIONS OF THE ECSC TREATY OR RULES ADOPTED FOR ITS IMPLEMENTATION .
12 IT SHOULD BE POINTED OUT THAT REGULATION NO 1430/79 DEALS WITH A SUBJECT, NAMELY THE REPAYMENT OR REMISSION OF IMPORT OR EXPORT DUTIES, WHICH IS NOT THE SUBJECT EITHER OF PROVISIONS OF THE ECSC TREATY ITSELF OR OF PROVISIONS ADOPTED THEREUNDER . AS REGARDS IN PARTICULAR ARTICLE 72 OF THE ECSC TREATY, WHICH DEALS WITH CUSTOMS DUTIES, THAT PROVISION MERELY GRANTS THE COUNCIL POWERS TO FIX MINIMUM AND MAXIMUM RATES, LEAVING IT TO EACH MEMBER STATE TO DETERMINE, WITHIN THE LIMITS SO FIXED, ITS TARIFFS ACCORDING TO ITS OWN NATIONAL PROCEDURE . CONSEQUENTLY, THE COLLECTION AND REPAYMENT OF CUSTOMS DUTIES ARE NOT GOVERNED BY THAT TREATY .
13 CONSEQUENTLY, IN THE ABSENCE OF SPECIFIC RULES, NEITHER THE ECSC TREATY NOR THE IMPLEMENTING DECISIONS ADOPTED THEREUNDER PREVENT THE APPLICATION OF REGULATION NO 1430/79 .
14 THE REPLY TO THE FIRST QUESTION MUST THEREFORE BE THAT REGULATION NO 1430/79 APPLIES TO GOODS FALLING UNDER THE ECSC TREATY .
15 HAVING REGARD TO THE REPLY TO THE FIRST QUESTION, THERE IS NO NEED TO REPLY TO THE SECOND QUESTION .
THIRD QUESTION
16 THE THIRD QUESTION SEEKS ESSENTIALLY TO ESTABLISH WHETHER THE SECOND INDENT OF ARTICLE 2 ( 1 ) OF REGULATION NO 1430/79 APPLIES WHEN A TRADER LIABLE TO PAY IMPORT DUTIES HAS DECLARED, AT THE TIME AT WHICH THE GOODS ARE ENTERED FOR FREE CIRCULATION, A PRICE HIGHER THAN THAT WHICH HE ACTUALLY HAD TO PAY, TAKING INTO ACCOUNT THE DISCOUNTS AND BONUSES GRANTED TO HIM ON ACCOUNT OF THE QUANTITIES ORDERED AND WHEN THE DECLARATION OF THE HIGHER PRICE WAS DESIGNED TO ENABLE THE GOODS TO BE RELEASED FOR FREE CIRCULATION ON THE BASIS OF A LICENCE WHICH MADE NO MENTION OF THOSE DISCOUNTS AND BONUSES .
17 IT MUST BE OBSERVED THAT IT CAN BE SEEN FROM THE SECOND RECITAL IN THE PREAMBLE TO THE REGULATION AT ISSUE THAT THE SECOND INDENT OF ARTICLE 2 ( 1 ) REFERS TO THE REPAYMENT OR REMISSION OF IMPORT DUTIES WHERE THE AMOUNT PAID OR DEFERRED PROVES TO BE HIGHER THAN THAT LEGALLY DUE EITHER OWING TO AN ERROR OF CALCULATION OR TRANSCRIPTION OR OWING TO THE APPLICATION OF INACCURATE OR INCOMPLETE TAX CRITERIA, IN PARTICULAR WITH REGARD TO THE TYPE, VALUE OR ORIGIN ADOPTED FOR DETERMINING THAT AMOUNT .
18 IT FOLLOWS THAT THAT PROVISION SHOULD APPLY IN CASES OF ERROR . IT CANNOT BE APPLIED IN ORDER TO AUTHORIZE THE REPAYMENT OF CUSTOMS DUTIES IN A SITUATION IN WHICH A PERSON DELIBERATELY MAKES FALSE DECLARATIONS AS TO THE PRICE OF THE GOODS IN HIS APPLICATION FOR A LICENCE, WHICH LEADS TO THE DETERMINATION OF A DUTY HIGHER THAN THAT WHICH HE SHOULD HAVE PAID .
19 THE REPLY TO THE THIRD QUESTION MUST THEREFORE BE THAT THE SECOND INDENT OF ARTICLE 2 ( 1 ) OF REGULATION NO 1430/79 DOES NOT APPLY WHEN THE TRADER LIABLE FOR THE IMPORT DUTIES HAS, AT