OF THE MARKET IN PRODUCTS PROCESSED FROM FRUIT AND VEGETABLES INVOLVES , AS THE SECOND RECITAL IN THE PREAMBLE TO REGULATION NO 516/77 STATES , SETTING UP A SINGLE TRADING SYSTEM AT THE FRONTIERS OF THE COMMUNITY IN ORDER TO STABILIZE THE COMMUNITY MARKET . A SINGLE TRADING SYSTEM WITH NON-MEMBER COUNTRIES CONSTITUTES ONE OF THE FUNDAMENTAL OBJECTIVES OF THE COMMON MARKET WHICH IS BASED , ACCORDING TO ARTICLE 3 ( B ) OF THE TREATY , ON THE ESTABLISHMENT OF A COMMON CUSTOMS TARIFF AND OF A COMMON COMMERCIAL POLICY TOWARDS THIRD COUNTRIES AND WHICH , BY ARTICLE 38 , EXTENDS TO AGRICULTURE AND TRADE IN AGRICULTURAL PRODUCTS . UNDER ARTICLE 39 ( 1 ) ( C ) OF THE TREATY STABILIZING OF MARKETS IS ONE OF THE OBJECTIVES OF THE COMMON AGRICULTURAL POLICY WHICH MUST ACCOMPANY THE OPERATION AND DEVELOPMENT OF THE COMMON MARKET FOR AGRICULTURAL PRODUCTS .
12 IT FOLLOWS THAT THE ESTABLISHMENT OF A SINGLE TRADING SYSTEM AT THE FRONTIERS OF THE COMMUNITY MUST BE REGARDED AS ONE OF THE ESSENTIAL AIMS OF REGULATION NO 516/77 . THEREFORE THE PROVISIONS OF THAT REGULATION AND THOSE NEEDED TO APPLY IT MUST BE INTERPRETED WITH DUE REGARD FOR THIS AIM .
13 ANOTHER FACTOR IN THE INTERPRETATION OF THOSE PROVISIONS IS THAT THE LEVY PROVIDED FOR BY REGULATION NO 516/77 IS IMPOSED ON ADDED SUGAR IN ORDER TO BRING THE TRADING SYSTEM FOR ORANGE JUICE INTO LINE WITH THAT FOR SUGAR . THE PURPOSE OF THE PROVISIONS OF THAT REGULATION IS THUS TO IMPOSE A LEVY ONLY ON PRODUCTS PROCESSED WITH ADDED SUGAR .
14 IF THEREFORE REGULATION NO 516/77 LAYS DOWN A FIXED LIMIT OF VALUE OF 30 UNITS OF ACCOUNT PER 100 KG FOR ORANGE JUICE ABOVE WHICH GOODS IMPORTED INTO THE COMMUNITY ESCAPE FROM THE APPLICATION OF THE LEVY , AND IF IT LAYS DOWN CRITERIA TO CONVERT THIS AMOUNT INTO NATIONAL CURRENCY , IT IS ONLY IN ORDER TO FACILITATE THE CONTROLS AND CUSTOMS CHECKS CARRIED OUT AT THE FRONTIERS OF THE COMMUNITY .
15 THESE TWO FACTORS SHOULD ASSIST THE FINANZGERICHT IN OVERCOMING THE PROBLEMS OF THE KIND REFERRED TO IN ITS FIRST QUESTION .
16 IF UNDER A SINGLE TRADING SYSTEM WITH NON-MEMBER COUNTRIES THE IMPORTATION OF ORANGE JUICE INTO CERTAIN MEMBER STATES DOES NOT GIVE RISE TO THE CHARGING OF THE LEVY PROVIDED FOR BY REGULATION NO 516/77 BECAUSE THOSE PRODUCTS ARE TAKEN TO CONTAIN NO ADDED SUGAR , THOSE SAME PRODUCTS CANNOT BE DEEMED TO CONTAIN ADDED SUGAR AND CONSEQUENTLY BE TAXED FOR THIS REASON ON THEIR IMPORTATION INTO OTHER MEMBER STATES .
17 THIS CONCLUSION IS ALL THE MORE COMPELLING SINCE IT DOES NOT ALLOW FORTUITOUS CURRENCY FLUCTUATIONS TO OCCASION A TARIFF CLASSIFICATION BY THE CUSTOMS AUTHORITIES OF A MEMBER STATE WHICH IS DIFFERENT FROM THE ONE APPLIED BY THE CUSTOMS AUTHORITIES OF OTHER MEMBER STATES .
18 IN THESE CIRCUMSTANCES THE ARGUMENT THAT SOME ORANGE JUICES MIGHT FALL WITHIN A CERTAIN SUBHEADING OF THE COMMON CUSTOMS TARIFF AND