REGULATION THAT THE SAME DISTINCTION MUST BE MADE WHERE THE PRICE PAID OR PAYABLE FOR THE IMPORTED GOODS IS ACCEPTED AS THE VALUE FOR CUSTOMS PURPOSES , SINCE THAT PRICE MUST , IF NECESSARY , BE ADJUSTED TO TAKE ACCOUNT OF CIRCUMSTANCES OF THE SALE WHICH DIFFER FROM THOSE ON WHICH THE NORMAL PRICE IS BASED .
28 ARTICLE 10 ( 2 ) OF DIRECTIVE NO 69/74 CONCERNS THE APPLICATION OF THAT RULE TO THE PARTICULAR CASE OF GOODS WHICH REMAIN IN THE WAREHOUSE AFTER THEIR INTRODUCTION INTO THE COMMUNITY TERRITORY AND PROVIDES , THEREFORE , THAT THE COSTS OF WAREHOUSING MUST NOT BE INCLUDED IN THE VALUE FOR CUSTOMS PURPOSES SINCE BY VIRTUE OF THE LEGAL FICTION RELATING TO THE FORMATION OF THE NORMAL PRICE THEY ARE DEEMED TO BE BORNE BY THE PURCHASER , THAT IS , TO BE PAYABLE , WITHIN THE MEANING OF ARTICLE 1 ( 2 ) ( C ) OF REGULATION NO 803/68 , WITHIN THE TERRITORY OF THE COMMUNITY .
29 THAT INTERPRETATION , WHICH IS IN ACCORDANCE WITH THE COMMUNITY RULES AND WITH THE INTERNATIONAL CONVENTIONS WHICH ARE IMPLEMENTED BY THE PROVISION IN QUESTION , EXCLUDES THAT ACCORDING TO WHICH SUCH COSTS ARE EITHER EXCLUDED FROM THE VALUE FOR CUSTOMS PURPOSES OR INCLUDED THEREIN DEPENDING ON WHETHER THEY ARE INVOICED SEPARATELY OR INCLUDED IN THE AGGREGATE PRICE CHARGED TO THE PURCHASER .
30 FURTHERMORE , THE LATTER INTERPRETATION WOULD NOT BE COMPATIBLE WITH THE RULE LAID DOWN IN ARTICLE 9 ( 1 ) ( C ) OF REGULATION NO 803/68 , ACCORDING TO WHICH THE PRICE PAID OR PAYABLE MAY BE ACCEPTED AS THE VALUE FOR CUSTOMS PURPOSES ONLY IN SO FAR AS IT IS ADJUSTED , IF NECESSARY , ' TO TAKE ACCOUNT OF CIRCUMSTANCES OF THE SALE WHICH DIFFER FROM THOSE ON WHICH THE NORMAL PRICE IS BASED ' .
31 THE REPLY MUST THEREFORE BE THAT 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 .
Decision on costs
COSTS
32 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES AND THE NETHERLANDS GOVERNMENT , WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE .
33 AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED , IN THE NATURE OF 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