NO 805/68 OF THE COUNCIL OF 27 JUNE 1968 AND REGULATION ( EEC ) NO 888/68 OF THE COUNCIL OF 28 JUNE 1968 AS WELL AS OF REGULATION ( EEC ) NO 1082/68 OF THE COMMISSION OF 26 JULY 1968, CONCERNING THE INTRODUCTION AND APPLICATION OF SPECIAL IMPORT TERMS FOR CERTAIN FROZEN MEATS FOR PROCESSING .
2 THE COURT IS ASKED TO RULE WHETHER THESE REGULATIONS " LAY DOWN ALL THE FORMAL REQUIREMENTS WHICH MUST BE SATISFIED IN ORDER THAT THE TOTAL SUSPENSION OF THE IMPORT LEVY REFERRED TO IN ARTICLE 14 ( 3 ) ( A ) OF REGULATION NO 805/68 MAY BE GRANTED ", OR WHETHER THE NATIONAL CUSTOMS AUTHORITY MAY " RELY ON PROVISIONS OF ITS NATIONAL LAW IN ORDER TO MAKE THE GRANT OF THE BENEFIT OF THE PREFERENTIAL LEVY SYSTEM CONDITIONAL UPON ADDITIONAL REQUIREMENTS ".
THE COURT IS ASKED IN PARTICULAR TO RULE WHETHER A NATIONAL CUSTOMS AUTHORITY IS ENTITLED TO REQUIRE THE IMPORTER CONCERNED TO BE " TRUSTWORTHY " IN THE DISCRETIONARY JUDGMENT OF THAT AUTHORITY, AS LAID DOWN IN THE SECOND SENTENCE OF PARAGRAPH 55 ( 2 ) OF THE GERMAN CUSTOMS LAW OF 1961 .
3 IN ORDER THAT THE COMMUNITY PROCESSING INDUSTRIES MAY OBTAIN ADEQUATE SUPPLIES, COMMUNITY RULES PROVIDE FOR THE SUSPENSION OF THE IMPORT LEVY ON CERTAIN MEATS INTENDED FOR THE MANUFACTURE OF PRESERVED MEAT .
ARTICLE 1 ( 1 ) OF REGULATION NO 888/68 MAKES THE TOTAL SUSPENSION OF THE LEVY CONDITIONAL UPON :
( A ) A WRITTEN DECLARATION BEING MADE BY THE IMPORTER AT THE TIME OF IMPORTATION THAT THE FROZEN MEAT IS INTENDED FOR USE IN THE IMPORTING MEMBER STATE FOR THE MANUFACTURE OF PRESERVED MEAT;
( B ) A DEPOSIT BEING LODGED BY THE IMPORTER, IN AN AMOUNT EQUAL TO THE LEVY, GUARANTEEING SUCH MANUFACTURE;
( C ) A WRITTEN UNDERTAKING BEING GIVEN BY THE IMPORTER, AT THE TIME OF IMPORTATION, TO PAY THE ADDITIONAL SUM SPECIFIED IN PARAGRAPH ( 5 ) IF THE PROOF SPECIFIED IN PARAGRAPH ( 3 ) IS NOT FURNISHED IN RESPECT OF THE WHOLE QUANTITY OF FROZEN MEAT IMPORTED .
IN ADDITION, UNDER PARAGRAPHS ( 3 ) AND ( 4 ) OF THAT ARTICLE THE DEPOSIT IS NOT TO BE RETURNED UNLESS THE IMPORTER FURNISHES THE PROOF REQUIRED WITHIN SIX MONTHS .
FURTHERMORE, IN REGULATION NO 1082/68 THE COMMISSION FIXED THE COEFFICIENTS DETERMINING THE QUANTITY OF PRESERVED MEAT WHICH MUST ARISE FROM THE PROCESSING OF IMPORTED FROZEN MEATS .
THE QUESTION PUT IS THEREFORE INTENDED TO ASCERTAIN WHETHER, IN THE FACE OF THESE DETAILED PROVISIONS, THE NATIONAL AUTHORITIES MAY SUBJECT THE APPLICATION OF THESE RULES TO ADDITIONAL CONDITIONS LAID DOWN IN THEIR CUSTOMS LEGISLATION .
4 WHERE NATIONAL AUTHORITIES ARE RESPONSIBLE FOR IMPLEMENTING A COMMUNITY REGULATION IT MUST BE RECOGNIZED THAT IN PRINCIPLE THIS IMPLEMENTATION TAKES PLACE WITH DUE RESPECT FOR THE FORMS AND PROCEDURES OF NATIONAL LAW .
HOWEVER, THE UNIFORM APPLICATION OF COMMUNITY PROVISIONS ALLOWS NO RECOURSE TO NATIONAL RULES EXCEPT TO THE EXTENT NECESSARY TO CARRY OUT