NAME OF THE CONSIGNEE OF THE GOODS ( CF . IN PARTICULAR CIRCULAR OF 8 FEBRUARY 1974 SENT TO CUSTOMS OFFICES AND PUBLISHED BY THE ADMINISTRATION DES DOUANES ET ACCISES ).
11FURTHER , AS REGARDS THE IMPORTATION OF SPIRITS DESCRIBED AS ' ' SCOTCH WHISKY ' ' , THE BELGIAN CUSTOMS ARE ALLOWED TO ACCEPT AS AN OFFICIAL DOCUMENT EITHER THE DOCUMENT KNOWN AS THE ' ' CUSTOMS AND EXCISE CERTIFICATE FOR SCOTCH WHISKY EXPORTED TO BELGIUM - C & E 94 A ' ' OR A CERTIFICATE OF ORIGIN ISSUED FOR DELIVERY TO A COUNTRY OTHER THAN BELGIUM BY THE UNITED KINGDOM CUSTOMS AND EXCISE ADMINISTRATION ( CF . IN PARTICULAR CIRCULAR OF 4 AUGUST 1978 SENT TO CUSTOMS OFFICES AND PUBLISHED BY THE ADMINISTRATION DES DOUANES ET ACCISES ).
12FURTHER , THE BELGIAN CUSTOMS HAVE BEEN INSTRUCTED NOT TO OBJECT TO THE IMPORTATION OF SPIRITS ON THE GROUND OF FAILURE TO PRODUCE THE CERTIFICATE OF ORIGIN ON PRESENTATION OF THE GOODS BUT TO INVITE THE IMPORTER TO PUT THE MATTER IN ORDER WITHIN A PERIOD OF 20 DAYS .
13IT SHOULD FURTHER BE OBSERVED THAT ACCORDING TO STATEMENTS OF THE GOVERNMENT OF THE UNITED KINGDOM , INTERVENING IN THE PRESENT CASE , ADDITIONAL MEASURES HAVE BEEN INTRODUCED BY THAT MEMBER STATE TO MAKE IT EASIER TO OBTAIN CERTIFICATES OF ORIGIN RELATING TO SCOTCH WHISKY .
14ON THE ONE HAND , IT IS POSSIBLE FOR A PURCHASER OF THAT PRODUCT IN AN INTERMEDIATE MEMBER STATE TO OBTAIN A RETROSPECTIVE CERTIFICATE IN RESPECT OF A PART-CONSIGNMENT INTENDED FOR RE-EXPORT TO A THIRD MEMBER STATE , ON PROVISION OF DOCUMENTARY EVIDENCE TO THE COMPETENT AUTHORITIES IN THE UNITED KINGDOM .
15ON THE OTHER HAND , ANY PURCHASER MAY OBTAIN A CERTIFICATE DIRECTLY FROM HM CUSTOMS AND EXCISE WITHOUT GOING THROUGH THE DIRECT IMPORTER .
16THE BELGIAN GOVERNMENT HAS CONFIRMED THAT IN THE LATTER CASE SUCH A CERTIFICATE WOULD BE ACCEPTED BY THE COMPETENT BELGIAN AUTHORITIES .
17THE GOVERNMENT OF THE UNITED KINGDOM HAS NEVERTHELESS STATED THAT THE ABOVE-MENTIONED ARRANGEMENTS CANNOT DISPOSE OF THE DIFFICULTY WITH REGARD TO SCOTCH WHISKY IMPORTED IN BULK INTO A MEMBER STATE , THEN BROUGHT TO THE PROPER STRENGTH BY DILUTION AND BOTTLED PRIOR TO TRANSIT TO ANOTHER MEMBER STATE .
PROCEDURE PRIOR TO COMMENCEMENT OF LEGAL PROCEEDINGS
18BY LETTER DATED 20 MARCH 1974 THE COMMISSION EXPRESSED THE OPINION TO THE BELGIAN GOVERNMENT THAT ARTICLE 1 OF THE ROYAL DECREE OF 20 DECEMBER 1934 WAS LIKELY TO MAKE IMPORTS OF SPIRITS FROM MEMBER STATES OTHER THAN THE PRODUCER STATE IMPOSSIBLE AND THAT THE LAWFUL OBJECTIVE OF THE BELGIAN AUTHORITIES , NAMELY THE PROTECTION OF THE DESIGNATION OF ORIGIN OF ITS PRODUCTS PURSUANT TO ARTICLE 36 OF THE TREATY , COULD BE ACHIEVED AS EFFECTIVELY BY OTHER MEANS WHICH WOULD NOT PREVENT SUCH PARALLEL IMPORTS .
19BY LETTER DATED 7 NOVEMBER 1974 THE BELGIAN GOVERNMENT DECLARED ITSELF READY TO AMEND ITS LEGISLATION .
20AFTER NUMEROUS UNSUCCESSFUL DISCUSSIONS BETWEEN THE RELEVANT DEPARTMENTS OF THE BELGIAN ADMINISTRATION AND THOSE OF