THE FOURTH RECITAL TO REGULATION NO 876/68 , THAT ' MARKETS IN THE COUNTRIES OF DESTINATION ARE AT VARYING DISTANCES FROM COMMUNITY MARKETS AND SPECIAL CONDITIONS APPLY TO IMPORTS IN CERTAIN COUNTRIES OF DESTINATION ' .
IT FOLLOWS FROM ARTICLE 4 AND THE RECITALS IN THE PREAMBLE TO THE AFOREMENTIONED REGULATION THAT THE AMOUNT OF THE REFUND DEPENDS ON THE CONDITIONS OF THE MARKET WHICH THE PRODUCT IN QUESTION MUST ENTER AND AS A RESULT ON THE ACTUAL IMPORT OF THE PRODUCT INTO THE GIVEN COUNTRY OF DESTINATION .
THE VARIATION IN THE REFUND TAKES PLACE BY REASON OF THE DESIRE TO TAKE ACCOUNT OF THE PECULIAR CHARACTERISTICS OF EACH IMPORT MARKET ON WHICH THE COMMUNITY WISHES TO PLAY A PART .
6 IF IT SUFFICED FOR THE GOODS SIMPLY TO BE UNLOADED TO QUALIFY FOR PAYMENT OF THE REFUND AT A HIGHER RATE , THE RAISON D ' ETRE OF THE SYSTEM OF VARYING THE REFUND WOULD BE DISREGARDED AND ABUSE WOULD BE MADE POSSIBLE TO THE DETRIMENT OF COMMUNITY INTERESTS .
IT IS THEREFORE NECESSARY FOR THE GOODS TO HAVE BEEN CLEARED THROUGH CUSTOMS AND PUT INTO FREE CIRCULATION AT THE DESTINATION .
ONLY OBJECTIVE CRITERIA CAN BE TAKEN INTO ACCOUNT IN ANSWERING THE QUESTION WHETHER GOODS HAVE REACHED THE MARKET AT THEIR DESTINATION .
7 THE PLAINTIFF IN THE MAIN ACTION HAS RAISED DOUBTS AS TO THE VALIDITY AND INTERPRETATION OF ARTICLE 4 OF REGULATION NO 1041/67 .
HOWEVER IT IS CLEAR THAT IN THE CONTEXT OF THE SAID REGULATION THE EXPRESSION ' THE MEMBER STATES ' MUST BE UNDERSTOOD TO MEAN THE AGENCY OF EACH MEMBER STATE ENTRUSTED WITH PAYING THE EXPORT REFUNDS .
FURTHER , HAVING REGARD TO THE DIFFICULTY OF SETTING OUT EXHAUSTIVELY THE EVIDENCE WHICH MAY BE REGARDED AS SUFFICIENT PROOF THAT EXPORTATION TO A THIRD COUNTRY HAS TAKEN PLACE , THE COMMISSION HAS NOT EXCEEDED ITS POWERS IN AUTHORIZING THE MEMBER STATES TO REQUIRE THE PROOF REFERRED TO IN THE SAID ARTICLE 4 .
Decision on costs
COSTS
8 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES WHICH HAS SUBMITTED ITS OBSERVATIONS TO THE COURT ARE NOT RECOVERABLE AND AS THE PROCEEDINGS ARE , SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED , A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT , THE DECISION ON COSTS IS A MATTER FOR THAT COURT .
Operative part
ON THOSE GROUNDS ,
THE COURT
IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE FINANZGERICHT HAMBURG BY ORDER OF THAT COURT DATED 13 NOVEMBER 1975 HEREBY RULES :
( 1 ) ARTICLE 4 ( 1 ) OF REGULATION NO 1041/67 IS A PROVISION OF GENERAL APPLICATION AND APPLIES IN ALL CASES WHERE THERE IS A REFUND , EVEN IF THE REFUND HAS BEEN VARIED ACCORDING TO THE DESTINATION ;
( 2 ) THE SAID ARTICLE MUST BE INTERPRETED IN CONFORMITY WITH ARTICLE 6 OF REGULATION NO 876/68 AND , WHERE THE REFUND IS VARIED , MEANS THAT THE