TARIFFS AND TRADE ( GATT ) AND IN PARTICULAR ARTICLE 8 ( 2 ) THEREOF THAT THE PARTIES TO THAT AGREEMENT TENDED TOWARDS THE VIEW THAT THE COST OF TRANSPORT BEYOND THE PORT OR PLACE OF IMPORTATION SHOULD NOT BE INCLUDED IN THE CUSTOMS VALUE .
30 THE PURPOSE OF REGULATION NO 1224/80 , LIKE THAT OF REGULATION NO 803/68 OF THE COUNCIL OF 27 JUNE 1968 ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1968 ( I ), P . 170 ) WHICH PRECEDED IT , IS , ACCORDING TO THE SIXTH RECITAL IN THE PREAMBLE , ' TO ENSURE UNIFORM APPLICATION OF THE COMMON CUSTOMS TARIFF AND EQUAL TREATMENT OF COMMUNITY IMPORTERS ' .
31 IT WOULD NOT BE CONSISTENT WITH THAT OBJECTIVE TO INTERPRET REGULATION NO 1224/80 AS MEANING THAT INTRA-COMMUNITY TRANSPORT COSTS WERE TO BE INCLUDED IN THE CUSTOMS VALUE .
32 IF THEY WERE TO BE INCLUDED , THE CUSTOMS VALUE WOULD DEPEND ON THE DISTANCE BETWEEN THE PLACE OF INTRODUCTION OF THE GOODS INTO THE CUSTOMS TERRITORY OF THE COMMUNITY AND THE PLACE OF DESTINATION WITHIN THAT TERRITORY , WITH THE CONSEQUENCE THAT THE CUSTOMS DUTIES LEVIED IN RESPECT OF THE SAME GOODS IMPORTED INTO THE COMMUNITY THROUGH THE SAME CUSTOMS OFFICE WOULD BE OF A DIFFERENT AMOUNT ACCORDING TO HOW FAR THE PLACE OF DESTINATION OF THE GOODS WAS FROM THAT CUSTOMS OFFICE . BECAUSE SUCH A RESULT ENTAILS UNEQUAL TREATMENT OF IMPORTS NOTWITHSTANDING THE FACT THAT THE IMPORT TRANSACTIONS CARRIED OUT WERE IDENTICAL , IT CANNOT BE ACCEPTED .
33 THE REPLY TO THE FIRST QUESTION RAISED BY THE NATIONAL COURT MUST THEREFORE BE THAT INTRA-COMMUNITY TRANSPORT COSTS PAID BY THE IMPORTER ON THE BASIS OF A SEPARATE INVOICE ARE NOT PART OF THE TRANSACTION VALUE REFERRED TO IN ARTICLE 3 ( 1 ) OF REGULATION NO 1224/80 .
34 HOWEVER , THAT REPLY DOES NOT MEAN THAT THE COMPETENT CUSTOMS AUTHORITIES MAY NOT , IF THE CIRCUMSTANCES WARRANT IT , CHECK THE INVOICE RELATING TO THE COSTS IN QUESTION IN ORDER TO VERIFY THAT THE COSTS WHICH HAVE BEEN INVOICED ARE NOT FICTITIOUS .
35 AS THE SIXTH RECITAL IN THE PREAMBLE TO REGULATION NO 1224/80 EXPRESSLY STATES , THE OBJECTIVE OF THAT REGULATION IS ' TO FOSTER WORLD TRADE BY INTRODUCING A FAIR , UNIFORM AND NEUTRAL SYSTEM OF CUSTOMS VALUATION EXCLUDING THE USE OF ARBITRARY OR FICTITIOUS CUSTOMS VALUES ' .
36 THAT OBJECTIVE WOULD BE COMPROMISED IF AN IMPORTER WAS PERMITTED TO REDUCE THE VALUE OF GOODS AT WILL BY HAVING HIS SUPPLIER INVOICE PART OF THE PRICE PAID OR PAYABLE AS INTRA-COMMUNITY TRANSPORT COSTS .
37 THE REPLY TO QUESTION 1 ( A ) SUBMITTED BY THE NATIONAL COURT MUST THEREFORE BE THAT WHERE A LOCAL BUYER HAS PAID A FOREIGN SUPPLIER , IN ADDITION TO THE PRICE OF THE GOODS , AN AMOUNT IN RESPECT OF ' INTRA-COMMUNITY TRANSPORT COSTS ' ON THE BASIS OF A SEPARATE INVOICE , THE TRANSACTION VALUE WITHIN THE MEANING OF ARTICLE