BUTTER - WHICH COMES , INTER ALIA , FROM FINLAND , NORWAY AND SWEDEN - ARE INTENDED FOR USE ON SEA-GOING VESSELS .
9 IN THE COURT ' S OPINION , THE QUESTION WHETHER OR NOT THE CONTESTED PACKING COMES WITHIN THE SCOPE OF THE CUSTOMS WAREHOUSING PROCEDURE LAID DOWN BY DIRECTIVE 71/235 CANNOT BE DECIDED BY REFERENCE TO THE WORDING OF SUBPARAGRAPH 8 OF ARTICLE 1 ( 1 ) OF THAT DIRECTIVE ; INSTEAD , THE OPERATION MUST BE CONSIDERED IN THE LIGHT OF THE OBJECTIVE OF THE CUSTOMS WAREHOUSING PROCEDURE .
10 IN THAT REGARD , IT IS CLEAR FROM THE FIRST SUBPARAGRAPH OF ARTICLE 9 ( 1 ) OF DIRECTIVE 69/74 , THE MEANING OF WHICH IS FURTHER CLARIFIED BY THE SIXTH RECITAL IN THE PREAMBLE TO THAT DIRECTIVE , THAT THE ESSENTIAL PURPOSE OF CUSTOMS WAREHOUSES IS TO PROVIDE FOR THE STORAGE OF GOODS . THAT IS WHY THE HANDLING AUTHORIZED DURING STORAGE IS CONFINED TO ' ' SUCH USUAL FORMS OF HANDLING AS ARE NEEDED TO ENSURE PRESERVATION OR TO IMPROVE PACKAGING OR MARKETABLE QUALITY ' ' . IT FOLLOWS , THEREFORE , THAT SUCH OPERATIONS ARE NOT INTENDED , IN PRINCIPLE , TO PERMIT THE GOODS TO PASS FROM ONE STAGE OF MARKETING TO ANOTHER AND THAT AN EXPRESS PROVISION IS REQUIRED FOR ANY EXCEPTIONS TO THAT RULE IN THE CASE OF CERTAIN OPERATIONS CONCERNING SPECIFIC PRODUCTS .
11 FURTHERMORE , ARTICLE 9 ( 2 ) OF THE SAME DIRECTIVE PROVIDES THAT : ' ' GOODS WHICH UNDERGO TREATMENT OTHER THAN THE USUAL FORMS OF HANDLING REFERRED TO IN PARAGRAPH ( 1 ) SHALL BE SUBJECT TO THE RULES IN FORCE RELATING TO INWARD PROCESSING . ' ' COUNCIL DIRECTIVE 69/73 OF 4 MARCH 1969 ON THE HARMONIZATION OF PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION IN RESPECT OF INWARD PROCESSING ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1969 ( I ), P . 75 ) PROVIDES IN ARTICLE 2 ( 1 ) THAT INWARD PROCESSING ARRANGEMENTS ARE THE CUSTOMS ARRANGEMENTS WHEREBY GOODS IMPORTED FROM NON-MEMBER COUNTRIES MAY BE RE-EXPORTED OUTSIDE THE CUSTOMS TERRITORY OF THE COMMUNITY WHOLLY OR PARTLY IN THE FORM OF COMPENSATING PRODUCTS . ACCORDING TO ARTICLE 2 ( 3 ) OF THAT DIRECTIVE , COMPENSATING PRODUCTS ARE PRODUCTS PRODUCED BY ONE OR MORE OF THE FOLLOWING PROCESSES : ' ' WORKING OF GOODS , INCLUDING FITTING OR ASSEMBLING THEM OR ADJUSTING THEM TO OTHER GOODS ; PROCESSING OF GOODS ; REPAIR OF GOODS , INCLUDING RESTORING THEM TO THEIR ORIGINAL CONDITION AND PUTTING THEM IN ORDER . ' '
12 IT APPEARS FROM THE DOCUMENTS BEFORE THE COURT THAT THE PURPOSE AND THE EFFECT OF THE CONTESTED OPERATION WAS TO PLACE THE BULK BUTTER STORED IN NETHERLANDS WAREHOUSES IN A NEW PACKING SUITED TO THE NEEDS OF THE ULTIMATE RECIPIENT OF THE PRODUCT . SINCE THE LIST SET OUT IN ARTICLE 1 ( 1 ) OF DIRECTIVE 71/235 DOES NOT CONTAIN AN EXPRESS PROVISION AUTHORIZING A FORM