DISCRIMINATORY AND INCOMPATIBLE WITH THE PRINCIPLE OF EQUALITY . THE METHOD OF CALCULATION ADVOCATED BY THE PLAINTIFF IN THE MAIN PROCEEDINGS WOULD REDUCE THE AMOUNT PAYABLE FROM DM 72 045.49 TO DM 29 432.30 .
6 IN THE ORDER MAKING THE REFERENCE THE NATIONAL COURT STATED THAT IT HAD COME TO THE CONCLUSION THAT THE RELEVANT TARIFF HEADING WAS INDEED 69.13 B ( PORCELAIN STATUETTES ) AND THAT THE SPECIFIC DUTY WAS APPLICABLE .
7 THE NATIONAL COURT CONSIDERED , HOWEVER , THAT THE ISSUE RELATING TO THE CALCULATION OF THE AMOUNT OF DUTY BY CONVERSION OF THE UNITS OF ACCOUNT INTO NATIONAL CURRENCY RAISED A PROBLEM RELATING TO THE INTERPRETATION AND VALIDITY OF THE CONTESTED PROVISION AND THEREFORE REQUESTED THE COURT TO GIVE A PRELIMINARY RULING ON A QUESTION WORDED AS FOLLOWS :
' ' IS GENERAL RULE C.3 IN PART I , SECTION I , OF THE ANNEX TO COUNCIL REGULATION ( EEC ) NO 2500/77 OF 7 NOVEMBER 1977 IN ITS APPLICATION TO TARIFF HEADING 69.13 B OF THE COMMON CUSTOMS TARIFF INVALID IN SO FAR AS , IN THE CASE OF THE INPORTATION OF GOODS INTO A MEMBER STATE WITH A STRONG CURRENCY , IT WOULD LEAD TO A HIGHER INCIDENCE OF CUSTOMS DUTY THAN IN THE CASE OF IMPORTATION INTO THE MEMBER STATE WHOSE CURRENCY HAS MOST DEPRECIATED IN RELATION TO THE PARITY NOTIFIED TO THE INTERNATIONAL MONETARY FUND , OR IS THE SAID RULE TO BE INTERPRETED IN SUCH A WAY THAT CUSTOMS DUTY IS TO BE CHARGED ONLY ON THE LEVEL AT WHICH IT WOULD HAVE BEEN CHARGED IN THE CASE OF IMPORTATION INTO THE MEMBER STATE WITH THE WEAKEST CURRENCY?
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8 IN THE GROUNDS UPON WHICH THE ORDER WAS BASED THE FINANZGERICHT STATED THAT THE APPLICATION OF GENERAL RULE C.3 TO THE IMPORTED GOODS IN QUESTION RESULTED IN THE FEDERAL REPUBLIC OF GERMANY IN A CHARGE TO CUSTOMS DUTY OF DM 72 045.49 , WHILST IF THE SAME GOODS WERE IMPORTED INTO ITALY THE INCIDENCE OF CUSTOMS DUTY WOULD BE THE EQUIVALENT IN LIRE TO DM 29 432.30 . IT CONSIDERED THAT SUCH A DIFFERENCE IN THE INCIDENCE OF CUSTOMS DUTY ACCORDING TO THE MEMBER STATE IN WHICH THE IMPORTATION TOOK PLACE WAS INCOMPATIBLE WITH THE FUNDAMENTAL CONCEPTION OF THE CUSTOMS UNION . THE DIFFERING INCIDENCE OF CUSTOMS DUTY CONSTITUTES DISCRIMINATION IN BREACH OF THE GENERAL PRINCIPLE OF EQUALITY . THE PRINCIPLE OF EQUALITY REQUIRES THAT THE SYSTEM OF DUTIES WHICH ARE CONTRIBUTED TO THE COMMUNITY BUDGET MUST BE SO ARRANGED AS TO CONSTITUTE A UNIFORM , THAT IS TO SAY AN EQUAL , BURDEN ON ALL PERSONS WHO FALL WITHIN THE CONDITIONS SPECIFIED IN THE COMMUNITY PROVISIONS FOR THE CHARGING OF SUCH DUTIES . THE FINANZGERICHT RAISED THE QUESTION WHETHER THE DIFFICULTIES ENCOUNTERED IN IMPLEMENTING A NEW COMMUNITY SYSTEM FOR CONVERTING SPECIFIC DUTIES INTO NATIONAL CURRENCIES , WHICH WAS NOT CARRIED OUT UNTIL NOVEMBER 1978 , COULD PROVIDE ANY JUSTIFICATION FOR THE FAILURE IN THE MEANTIME TO MAKE THE