OF THE VALUE FOR CUSTOMS PURPOSES OF GOODS WHICH HAVE BEEN SMUGGLED INTO THE CUSTOMS TERRITORY OF THE COMMUNITY .
2 BY AN ORDER OF 8 JULY 1980 , WHICH WAS RECEIVED AT THE COURT ON 11 JULY 1980 AND WHICH SUPPLEMENTED AND AMENDED THE ORDER OF 15 JANUARY 1980 , THE FINANZGERICHT REFERRED TO THE COURT FOR A PRELIMINARY RULING A FURTHER QUESTION WORDED AS FOLLOWS :
' ' ARE THE PROVISIONS OF THE EEC TREATY ON THE CUSTOMS UNION ( ARTICLE 9 ( 1 ) AND ARTICLES 12 TO 29 ) TO BE INTERPRETED AS MEANING THAT A MEMBER STATE IS NOT ENTITLED TO CHARGE CUSTOMS DUTY ON UNLAWFULLY IMPORTED DRUGS WHICH HAVE SUBSEQUENTLY BEEN DESTROYED WHEN ALL THE OTHER MEMBER STATES DO NOT CHARGE CUSTOMS DUTY ON DRUGS WHICH HAVE BEEN UNLAWFULLY IMPORTED BUT SEIZED AND DESTROYED? MIGHT THE CHARGING OF CUSTOMS DUTY IN ONE MEMBER STATE ALONE ALSO INFRINGE ARTICLE 7 OF THE EEC TREATY?
' '
3 THE NATIONAL COURT HAS POINTED OUT THAT AN AFFIRMATIVE ANSWER TO THE FOURTH QUESTION WOULD MAKE IT UNNECESSARY TO CONSIDER THE OTHER THREE QUESTIONS . ACCORDINGLY , THE COURT WILL FIRST CONSIDER THE FOURTH QUESTION .
4 THE MAIN PROCEEDINGS ARE CONCERNED WITH DETERMINING THE CUSTOMS DUTY CHARGEABLE ON A QUANTITY OF HEROIN PURCHASED ON THE BLACK MARKET IN AMSTERDAM AND DISCOVERED WHEN IT WAS BEING TAKEN ACROSS THE NETHERLANDS-GERMAN FRONTIER . THE HEROIN WAS SEIZED AND DESTROYED AND THE SMUGGLER WAS SENTENCED BY A GERMAN CRIMINAL COURT TO FIVE YEARS ' IMPRISONMENT FOR ILLEGAL DEALING IN HEROIN AND SMUGGLING . SUBSEQUENTLY THE GERMAN CUSTOMS AUTHORITIES CLAIMED PAYMENT FROM HIM OF THE SUM OF DM 1 296 BY WAY OF CUSTOMS DUTY ON THE SMUGGLED GOODS .
5 IN ITS FIRST ORDER OF 15 JANUARY 1980 THE FINANZGERICHT REFERRED TO GERMAN LEGISLATION , CASE-LAW AND ADMINISTRATIVE PRACTICE RELATING TO THE DETERMINATION OF VALUE FOR CUSTOMS PURPOSES OF SMUGGLED IMPORTED DRUGS , ESPECIALLY IN REGARD TO THE TIME WHEN LIABILITY TO PAY CUSTOMS DUTY ARISES . IT QUESTIONED WHETHER , AND IF SO , TO WHAT EXTENT , COMMUNITY REGULATIONS ON THE DETERMINATION OF VALUE FOR CUSTOMS PURPOSES , IN PARTICULAR REGULATION NO 803/68 OF THE COUNCIL OF 27 JUNE 1968 ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1968 ( I ), P . 170 ), APPLY .
6 IN ITS SECOND ORDER OF 8 JULY 1980 THE FINANZGERICHT REACTED TO THE INFORMATION WHICH THE COMMISSION HAD SUPPLIED TO THE COURT AT ITS REQUEST AND WHICH WAS TO THE EFFECT THAT IN THE EIGHT MEMBER STATES OTHER THAN THE FEDERAL REPUBLIC OF GERMANY ILLEGALLY IMPORTED DRUGS ARE SEIZED AND , AS A RULE , IMMEDIATELY DESTROYED WITHOUT ANY CUSTOMS DUTY BEING CHARGED . HOWEVER , IN SOME MEMBER STATES DRUGS WHICH HAVE BEEN SEIZED ARE OCCASIONALLY SOLD TO THE PHARMACEUTICAL INDUSTRY AT A PRICE CORRESPONDING TO THAT WHICH THE INDUSTRY USUALLY PAYS FOR THE DRUG IN QUESTION ; IN SUCH A