A PRODUCT , WHICH CANNOT BE QUANTIFIED , STORED OR MARKETED , IS NOT ACTUALLY BORNE BY THE MARKET IN SUGAR . IN ANY EVENT , IT IS CLEAR FROM THE PRINCIPLE OF THE FINANCIAL NEUTRALITY OF THE SYSTEM FOR OFFSETTING STORAGE COSTS THAT ONLY SUGAR IN RESPECT OF WHICH STORAGE COSTS ARE REIMBURSED MAY BE SUBJECTED TO THE LEVY WHICH REPRESENTS THE CONSIDERATION FOR THE REIMBURSEMENT .
23 HOWEVER , THE HAUPTZOLLAMT AND THE COMMISSION MAINTAIN THAT THE SUGAR MUST BE REGARDED AS A PRODUCT AS SOON AS DURING THE MANUFACTURING PROCESS A PRODUCT WHICH IS SUGAR WITHIN THE MEANING OF THE COMMON CUSTOMS TARIFF COMES INTO BEING , WHETHER OR NOT IT IS A FINISHED PRODUCT AND CAN BE STORED AND MARKETED . NOR IS IT IMPORTANT TO DETERMINE WHETHER SUCH A PRODUCT CAN BE QUANTIFIED , PROVIDED THAT THE FINISHED PRODUCT CAN BE QUANTIFIED . FINALLY , THE FINANCIAL NEUTRALITY OF THE SYSTEM FOR OFFSETTING STORAGE COSTS IS ASSURED IN SO FAR AS THE STORAGE COSTS MAY BE REIMBURSED IN RESPECT OF THE PRODUCT SUBJECT TO THE LEVY AT DIFFERENT MANUFACTURING STAGES PRIOR TO ITS DISPOSAL .
24 IT MUST BE STATED IN THE FIRST PLACE THAT THE ABOVEMENTIONED PROVISIONS DO NOT SUBJECT THE COLLECTION OF THE LEVY FROM SUGAR MANUFACTURERS TO ANY CONDITION OTHER THAN THAT THE SUGAR IN QUESTION , IN THIS CASE WHITE SUGAR , MUST HAVE BEEN PRODUCED AND DISPOSED OF , IN VIEW OF THE FACT THAT THE CONCEPT OF DISPOSAL ALSO INCLUDES THE OPERATIONS LISTED IN ARTICLE 12 ( 1 ) OF COMMISSION REGULATION NO 1998/78 .
25 THE ADDITIONAL CRITERIA REFERRED TO BY THE COURT MAKING THE REFERENCE CANNOT BE ACCEPTED EITHER , REGARD BEING HAD TO THE SPIRIT AND THE PURPOSE OF THE SYSTEM FOR OFFSETTING STORAGE COSTS . AS HAS ALREADY BEEN STATED , THAT SYSTEM IS INTENDED TO ENSURE THAT THE LEVY IS COLLECTED IN RESPECT OF ALL PRODUCTS WHICH ARE SUGAR WITHIN THE MEANING OF THE TARIFF HEADING IN QUESTION . ACCORDINGLY , IT IS UNNECESSARY TO ASCERTAIN WHETHER OR NOT A PRODUCT WHICH IS SUGAR WITHIN THE MEANING OF THE COMMON CUSTOMS TARIFF IS A FINISHED PRODUCT OR A TRANSITIONAL PRODUCT AND WHETHER OR NOT IT CAN BE STORED AND MARKETED . FOR THE SAME REASON , NO REQUIREMENT MAY BE IMPOSED THAT THE PRODUCT WHOSE DISPOSAL GIVES RISE TO THE OBLIGATION TO PAY THE LEVY MUST BE QUANTIFIABLE WITHOUT FURTHER TREATMENT SINCE THE QUANTITY MAY BE CALCULATED FROM A DERIVED PRODUCT .
26 IT MUST BE EMPHASIZED , MOREOVER , THAT FINANCIAL NEUTRALITY - THE PRINCIPLE ON WHICH THE SYSTEM FOR OFFSETTING STORAGE COSTS IS BASED - IS ACHIEVED PRECISELY BY THE FACT THAT STORAGE COSTS ARE REIMBURSED ONLY IN RESPECT OF PRODUCTS ON WHICH A LEVY MAY BE COLLECTED FOLLOWING THEIR DISPOSAL AND , CONVERSELY , BY THE FACT THAT A LEVY IS COLLECTED ONLY IN RESPECT OF PRODUCTS WHICH ARE CAPABLE OF QUALIFYING FOR THE REIMBURSEMENT OF STORAGE COSTS , WITHOUT THERE