ONLY THE AUTHORITIES OF THAT STATE ARE AUTHORIZED TO RECOVER THE DUTIES AND OTHER CHARGES DUE , IN ACCORDANCE WITH THE APPLICABLE PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION IN THAT STATE . IT IS CLEAR IN ANY CASE FROM THE VERY WORDING OF ARTICLE 59 THAT ITS EFFECT IS LIMITED TO ADMINISTRATIVE FORMALITIES AT INTRA-BENELUX FRONTIERS AND CANNOT BE EXTENDED TO SUBSTANTIVE RULES GOVERNING THE POWERS OF THE MEMBER STATES OR TO LEGISLATION APPLICABLE TO RECOVERY .
10 ON THE OTHER HAND , BOTH THE NETHERLANDS GOVERNMENT AND THE COMMISSION TAKE THE VIEW THAT , WHEN READ IN THE LIGHT OF ARTICLE 233 OF THE EEC TREATY , ARTICLE 59 OF REGULATION NO 542/69 MUST BE UNDERSTOOD AS RECOGNIZING THAT THE BENELUX TRANSIT RULES TAKE PRECEDENCE OVER THE COMMUNITY TRANSIT RULES , IRRESPECTIVE OF THE DESTINATION OF THE GOODS . IN THIS REGARD THE NETHERLANDS GOVERNMENT EMPHASIZES IN PARTICULAR TWO FACTS : FIRST , THAT CONTROLS AT INTRA-BENELUX FRONTIERS HAVE BEEN ABOLISHED AND , SECONDLY , THAT FORMALITIES HAVE BEEN SIMPLIFIED , WHICH HAS BEEN MADE POSSIBLE BY THE FACT THAT EACH BENELUX COUNTRY IS AUTHORIZED AND REQUIRED TO CARRY OUT CONTROLS AND RECOVER ANY TAXES FOUND TO BE DUE ON HALF OF THE OTHER BENELUX COUNTRIES . IT WOULD APPEAR ILLOGICAL TO DRAW A DISTINCTION BETWEEN PROVISIONS WHICH ARE , IN THE STRICT SENSE , INTENDED SOLELY TO MAKE ADMINISTRATIVE FORMALITIES AT INTRA-BENELUX FRONTIERS LESS BURDENSOME AND PROVISIONS GOVERNING COMPETENCE AND THE PROCEDURE FOR RECOVERING DUTIES AND CHARGES IN THE EVENT OF IRREGULARITIES .
11 ACCORDING TO ARTICLE 233 OF THE EEC TREATY , THE PROVISIONS OF COMMUNITY LAW ARE NOT TO PRECLUDE THE EXISTENCE OR COMPLETION OF THE UNION BETWEEN BELGIUM , LUXEMBOURG AND THE NETHERLANDS TO THE EXTENT TO WHICH THE OBJECTIVES OF THAT UNION ARE NOT ATTAINED BY APPLICATION OF THE TREATY . THE AIM OF THAT PROVISION IS TO PREVENT THE APPLICATION OF COMMUNITY LAW FROM CAUSING THE DISINTEGRATION OF THE REGIONAL UNION ESTABLISHED BETWEEN THOSE THREE MEMBER STATES OR FROM HINDERING ITS DEVELOPMENT . IT THEREFORE ENABLES THE THREE MEMBER STATES CONCERNED TO APPLY , IN DEROGATION FROM THE COMMUNITY RULES , THE RULES IN FORCE WITHIN THEIR UNION IN SO FAR AS IT IS FURTHER ADVANCED THAN THE COMMON MARKET .
12 THE QUESTION WHETHER IT IS JUSTIFIED TO APPLY THE BENELUX TRANSIT RULES INSTEAD OF THE COMMUNITY RULES MUST BE EXAMINED IN THE LIGHT OF THOSE CONSIDERATIONS .
13 UNDER TITLE II OF REGULATION NO 542/69 ( ARTICLE 12 ET SEQ .), THE COMMUNITY TRANSIT PROCEDURE INVOLVES THE COMPLETION , FOR ALL GOODS IN TRANSIT , OF A T 1 FORM CORRESPONDING TO THE SPECIMEN CONTAINED IN ANNEX A TO THE REGULATION . THAT DOCUMENT ACCOMPANIES THE GOODS TO THEIR DESTINATION AND A COPY IS RETURNED TO THE OFFICE OF DEPARTURE , WHICH ENABLES IT TO VERIFY WHETHER THE TRANSIT OPERATION WAS CARRIED OUT IN THE PROPER MANNER . ARTICLE 21 PROVIDES THAT THE COPIES OF THE T