ANNEX THERETO ALLOW THE COMPETENT AUTHORITIES OF A MEMBER STATE TO APPLY TO THE INVOICE PRICE , IN ORDER TO DETERMINE THE VALUE FOR CUSTOMS PURPOSES , DOWNWARD ADJUSTMENTS OTHER THAN THOSE WHICH ARE LISTED UNDER NOS 18 TO 21 OF THE AFORESAID ANNEX AND WHICH ARE DETERMINED BY ITEMS SEPARATE FROM THE PRICE OF THE GOODS BUT NEVERTHELESS INCLUDED IN THE INVOICE PRICE?
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5 THOSE TWO QUESTIONS , THE ANSWERS TO WHICH GOVERN THOSE TO BE GIVEN TO THE OTHERS , NAMELY , QUESTIONS 2 TO 8 INCLUSIVE AND 10 , RAISE THE ISSUE WHETHER A MEMBER STATE MAY REDUCE THE VALUE FOR CUSTOMS PURPOSES DECLARED BY THE IMPORTER . THIS PROBLEM MUST BE RESOLVED IN THE LIGHT OF THE OBJECTIVES , THE STRUCTURE AND THE WORDING OF THOSE REGULATIONS .
6 ACCORDING TO ITS PREAMBLE , REGULATION NO 803/68 ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES , WHICH IS PART OF THE FRAMEWORK OF THE PROVISIONS OF THE TREATY RELATING TO THE CUSTOMS UNION , PURSUES A DOUBLE AIM OF AN ECONOMIC AND A FISCAL NATURE .
7 ACCORDING TO THE 6TH RECITAL IN THE PREAMBLE , ' ' THE VALUE FOR CUSTOMS PURPOSES MUST BE DETERMINED IN A UNIFORM MANNER IN MEMBER STATES , SO THAT THE LEVEL OF THE PROTECTION GIVEN BY THE COMMON CUSTOMS TARIFF IS THE SAME THROUGHOUT THE COMMUNITY AND ANY DEFLECTION OF TRADE AND ACTIVITIES AND ANY DISTORTION OF COMPETITION WHICH MIGHT ARISE FROM DIFFERENCES BETWEEN NATIONAL PROVISIONS IS THEREBY PREVENTED ' ' . ACCORDING TO THE 7TH RECITAL IN THE PREAMBLE , ' ' ANY DEFLECTION OF CUSTOMS RECEIPTS SHOULD BE AVOIDED AND WHERE APPROPRIATE ELIMINATED ' ' .
8 WHEN BOTH THOSE OBJECTIVES ARE TAKEN INTO CONSIDERATION IT MAY BE RECOGNIZED THAT THE REGULATION IS DIRECTED ESSENTIALLY TO PREVENTING THE UNDERVALUATION OF GOODS IN CONNEXION WITH THE APPLICATION OF THE COMMON CUSTOMS TARIFF , WHICH APPLIES ALMOST EXCLUSIVELY AD VALOREM CUSTOMS DUTIES . THAT CONCLUSION IS CLEAR IN REGARD TO SAFEGUARDING THE COLLECTION IN FULL OF CUSTOMS REVENUE . IT MAY ALSO BE INFERRED FROM THE RECITALS IN THE PREAMBLE WHICH RELATE TO DEFLECTION OF TRADE AND ACTIVITIES AND DISTORTION OF COMPETITION SINCE THOSE ECONOMIC EFFECTS MAY BE THE RESULT ONLY OF A LOWERING IN THE RELATIVE LEVEL OF CUSTOMS PROTECTION IN CERTAIN MEMBER STATES BY REASON OF DIFFERING CRITERIA FOR ASSESSING THE VALUE FOR CUSTOMS PURPOSES OF IMPORTED GOODS .
9 IT IS IN THE LIGHT OF THOSE OBJECTIVES THAT THE RELEVANT PROVISIONS OF REGULATION NO 803/68 SHOULD BE CONSIDERED , INCLUDING THEREWITH THOSE OF REGULATION NO 375/69 OF THE COMMISSION WHICH , ON THE BASIS OF THE FIRST REGULATION , LAY DOWN THE RULES RELATING TO THE DECLARATION OF THE PARTICULARS GOING TO MAKE UP VALUE FOR CUSTOMS PURPOSES .
10 IN TERMS OF ARTICLE 1 ( 1 ) OF REGULATION NO 803/68 VALUE FOR CUSTOMS PURPOSES IS DETERMINED ' ' FOR THE PURPOSE OF APPLYING THE COMMON CUSTOMS TARIFF ' ' . IT IS