TO THE QUESTIONS REFERRED TO IT BY THE TARIEFCOMMISSIE , AMSTERDAM , BY ORDER OF 15 NOVEMBER 1976 , HEREBY RULES :
1 . 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 IT AND THE NATIONAL COURTS MUST GIVE IT PRECEDENCE OVER ANY NATIONAL MEASURES WHICH MAY PROVE INCOMPATIBLE WITH ITS TERMS .
2 . ARTICLE 10 ( 2 ) ( D ) OF DIRECTIVE NO 69/74 MUST BE INTERPRETED AS MEANING THAT IF THE PRICE PAID OR PAYABLE BY THE PURCHASER IS TAKEN AS THE BASIS IN CALCULATING THE VALUE OF GOODS FOR CUSTOMS PURPOSES AND IF , IN ADDITION TO THE PRICE OF THE GOODS , IT INCLUDES AN AMOUNT CORRESPONDING TO THE COSTS OF WAREHOUSING AND OF PRESERVING THE GOODS WHILST IN WAREHOUSES WITHIN THE TERRITORY OF THE COMMUNITY , THAT PRICE MUST BE ADJUSTED IN SUCH A WAY AS TO EXCLUDE THE LATTER FACTORS FROM IT .