ARE INCLUDED IN THE COLUMNS OF THE COMMON CUSTOMS TARIFF . IT IS THEREFORE PROPER TO TAKE ACCOUNT OF THE CONDITIONS SPECIFIED IN THE NOTE ON THE NOMENCLATURE OF THE COMMON ORGANIZATION OF THE MARKETS FOR THE PURPOSE OF INTERPRETING THE COMMON CUSTOMS TARIFF .
14 NEVERTHELESS , FOR THE PURPOSE OF CALCULATING THE MONETARY COMPENSATORY AMOUNTS THE CONDITIONS OF ENTRY LAID DOWN IN THE PRESENT CASE FOR THE PURPOSE OF CALCULATING LEVIES ARE NOT IN SUBSTANCE OF SUCH A NATURE AS TO CONCERN INTRA-COMMUNITY TRADE SINCE THEIR SOLE PURPOSE IS TO LIMIT THE ENTRY UNDER SUBHEADING 04.04 A I OF PRODUCTS IMPORTED INTO THE COMMUNITY FROM NON-MEMBER COUNTRIES . THEY CAN THEREFORE REASONABLY BE UNDERSTOOD AS EXCLUDING ENTRY UNDER THAT SUBHEADING OF ALL PRODUCTS OTHER THAN THOSE IMPORTED INTO THE COMMUNITY AND COMING FROM NON-MEMBER COUNTRIES AND IN PARTICULAR PRODUCTS ORIGINATING IN A MEMBER STATE AND EXPORTED TO ANOTHER MEMBER STATE .
15 FURTHER , IT IS TO BE OBSERVED THAT THE INTENTION OF THE SAID NOTE , WHICH REFERS TO A SUBHEADING OF THE COMMON CUSTOMS TARIFF , IS ONLY TO ENSURE THAT THE SPECIFIC CRITERIA OF THAT SUBHEADING ARE SATISFIED . IT CANNOT HOWEVER BE UNDERSTOOD AS GIVING THE COMPETENT AUTHORITIES THE POWER TO EXCLUDE APPLICATION OF THAT SUBHEADING BY OMITTING TO LAY DOWN THE CONDITIONS OF ENTRY . AS A RESULT IF THE CONDITIONS OF ENTRY HAVE NOT BEEN LAID DOWN OR , AS IN THE PRESENT CASE , HAVE BEEN LAID DOWN ONLY FOR THE IMPORT FROM NON-MEMBER COUNTRIES , THE SUBHEADING IN QUESTION APPLIES BOTH ON EXPORT TO NON-MEMBER COUNTRIES AND IN INTRA-COMMUNITY TRADE .
16 THE COMMISSION REFERRED TO THE PURPORT OF THE RULES AND THE LOGIC OF THE SYSTEM OF MONETARY COMPENSATORY AMOUNTS IN SUPPORT OF ITS ARGUMENT TO THE CONTRARY . IT CLAIMED THAT THE ENTRY OF THE PRODUCTS IN QUESTION UNDER SUBHEADING 04.04 A I AND CONSEQUENTLY THEIR EXEMPTION FROM MONETARY COMPENSATORY AMOUNTS IN INTRA-COMMUNITY TRADE WOULD MAKE THE SYSTEM INEFFECTIVE AND GIVE RISE TO DISTORTIONS IN THE MARKET IN MILK . FOR THAT REASON IT IS NECESSARY TO INTERPRET THE RULES REFERRING TO THE COMMON CUSTOMS TARIFF FOR THE PURPOSE OF CALCULATING THE MONETARY COMPENSATORY AMOUNTS AS MEANING THAT SUBHEADING 04.04 A I APPLIES BY REASON OF THE NOTE ONLY TO IMPORTS FROM CERTAIN NON-MEMBER COUNTRIES IN RESPECT OF WHICH INTERNATIONAL OBLIGATIONS REQUIRE A SPECIFIC TREATMENT .
17 THAT ARGUMENT MUST BE REJECTED . EVEN ASSUMING THAT THE INTERPRETATION ADVOCATED BY THE COMMISSION IS IN ACCORD WITH THE LOGIC OF THE SYSTEM OF MONETARY COMPENSATORY AMOUNTS , NEVERTHELESS IT IS FOR THE COMMUNITY LEGISLATURE TO ADOPT THE APPROPRIATE PROVISIONS . THE PRINCIPLE OF LEGAL CERTAINTY REQUIRES THAT RULES IMPOSING CHARGES ON THE TAXPAYER MUST BE CLEAR AND PRECISE SO THAT HE MAY KNOW WITHOUT AMBIGUITY WHAT ARE HIS RIGHTS AND OBLIGATIONS AND MAY TAKE STEPS ACCORDINGLY .
18 THE RULES IN QUESTION ARE OBVIOUSLY UNCLEAR AS IS APPARENT INTER ALIA FROM THE FACT THAT EVEN THE COMPETENT CUSTOMS AUTHORITIES