THOSE ADMINISTRATIONS IN THE EXERCISE OF THEIR POWERS - DOES NOT ENCROACH ON THE FISCAL AUTONOMY OF THE COMMUNITY AND ITS MEMBER STATES OR OF THE NON-MEMBER COUNTRIES CONCERNED , SINCE THE RULES LAID DOWN IN PROTOCOL NO 3 WERE ESTABLISHED ON THE BASIS OF RECIPROCAL OBLIGATIONS PLACING THE PARTIES ON AN EQUAL FOOTING IN THEIR DEALINGS WITH EACH OTHER .
30 IT FOLLOWS FROM ALL THE FOREGOING THAT SINCE THE GOODS IN QUESTION WERE ASSEMBLED IN SWITZERLAND , IT IS FOR THE SWISS AUTHORITIES , IN ACCORDANCE WITH PROTOCOL NO 3 , TO ESTABLISH THE ORIGIN OF PRODUCTS INTENDED TO BE EXPORTED TO THE COMMUNITY . IN CONSEQUENCE , THE CUSTOMS RULES AND THE EXCHANGE RULES OF THE SWISS CONFEDERATION APPLIED TO THE DETERMINATION OF THE ELEMENTS INVOLVED IN THE CALCULATION OF THE VALUES USED TO ESTABLISH WHETHER OR NOT THE PRODUCT IN QUESTION COULD BE CONSIDERED TO BE A PRODUCT ORIGINATING IN SWITZERLAND . IN PARTICULAR , IT WAS FOR THOSE AUTHORITIES TO DETERMINE THE CUSTOMS VALUE OF COMPONENTS IMPORTED FROM A THIRD COUNTRY , AT THE TIME REFERRED TO IN THE FIRST INDENT OF ARTICLE 6 ( 1 ) OF PROTOCOL NO 3 , NAMELY THE TIME OF THE IMPORTATION OF THOSE COMPONENTS INTO SWITZERLAND AND , AT THE SAME TIME , TO CARRY OUT THE EXCHANGE OPERATIONS IN ACCORDANCE WITH THEIR NATIONAL RULES . THE ISSUE OF THE EUR 1 MOVEMENT CERTIFICATE FOR THE PRODUCT IN QUESTION BY THE SWISS CUSTOMS AUTHORITIES CERTIFIES THAT THE SWISS ORIGIN OF THE PRODUCT HAS BEEN ESTABLISHED CORRECTLY , IN ACCORDANCE WITH THE PROVISIONS OF THE PROTOCOL .
31 IN THE LIGHT OF THE PROVISIONS OF PROTOCOL NO 3 , THE COUNTRY IMPORTING SUCH A PRODUCT HAS THE POWER ONLY TO ASSESS , AT THE TIME OF IMPORTATION , THE CUSTOMS VALUE OF THE FINISHED PRODUCT , FOR THE PURPOSES OF APPLYING THE PREFERENTIAL TREATMENT PROVIDED FOR IN THE FREE-TRADE AGREEMENT .
32 IN REPLY TO THE QUESTIONS SUBMITTED BY THE FRENCH COUR DE CASSATION , IT MUST THEREFORE BE STATED THAT THE AGREEMENT CONCLUDED BETWEEN THE EUROPEAN ECONOMIC COMMUNITY AND THE SWISS CONFEDERATION OF 22 JULY 1972 AND , MORE PARTICULARLY , PROTOCOL NO 3 THERETO MUST BE INTERPRETED AS MEANING THAT THE ASSESSMENT OF THE ELEMENTS USED IN DETERMINING THE ORIGIN OF A PRODUCT AND , ACCORDINGLY , IN DETERMINING WHETHER IT IS ELIGIBLE FOR THE PREFERENTIAL TREATMENT PROVIDED FOR BY THE AGREEMENT IS THE RESPONSIBILITY OF THE CUSTOMS AUTHORITIES OF THE STATE EXPORTING THE FINISHED PRODUCT WHICH APPLIES TO COMPONENTS IMPORTED FROM THIRD COUNTRIES , AT THE TIME OF THEIR IMPORTATION , ITS OWN RULES ON CUSTOMS VALUE AND EXCHANGE .
Decision on costs
COSTS
33 THE COSTS INCURRED BY THE GOVERNMENT OF THE ITALIAN REPUBLIC AND THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE .
34 AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED , IN THE