EXEMPTIONS FROM CUSTOMS DUTY IN CONNEXION WITH TRAVEL , SUCH AS IS AT ISSUE HERE , ALSO FORMS PART OF SUCH ALTERATIONS OR SUSPENSIONS . THE MEMBER STATES ACCORDINGLY HAVE NO POWERS IN THIS FIELD . UNDER ARTICLE 113 OF THE TREATY THE COMMUNITY ALSO HAS EXCLUSIVE POWERS WITH REGARD TO ALTERATIONS OR SUSPENSIONS LAID DOWN WITHIN THE FRAMEWORK OF TREATIES CONCLUDED WITH NON-MEMBER COUNTRIES . WITH REGARD TO THE EXEMPTIONS FROM AGRICULTURAL LEVIES AND OTHER CHARGES PROVIDED FOR UNDER THE AGRICULTURAL POLICY THE COMMUNITY ALONE IS COMPETENT UNDER ARTICLE 43 OF THE TREATY , IN CONJUNCTION WITH THE ORGANIZATIONS OF THE AGRICULTURAL MARKETS . THERE CANNOT THEREFORE IN ANY CASE BE ANY NATIONAL PROVISIONS IN THIS FIELD .
AS TO THE FOURTH QUESTION OF THE FINANZGERICHT THE COMMISSION CONSIDERS THAT IF REGULATION NO 3023/77 WERE TO BE CONSIDERED AS CONSTITUTING DEFINITIVE PROVISIONS CERTAIN FACTORS WOULD INDICATE THAT IT WAS INVALID . IN FACT THAT REGULATION AFFECTS THE UNIFORM NATURE OF THE VALIDITY OF THE COMMON CUSTOMS TARIFF WHEN IMPORTS ARE EFFECTED ON THE OCCASION OF JOURNEYS MADE BY CERTAIN MEANS OF TRANSPORT ALTHOUGH THERE IS NO SUBSTANTIVE REASON WHICH JUSTIFIES THAT PERMANENT EXCEPTION . THE PROVISIONS OF THE COMMON CUSTOMS TARIFF MUST BE APPLICABLE UNIFORMLY AT THE EXTERNAL FRONTIERS OF THE CUSTOMS TERRITORY OF THE COMMUNITY REGARDLESS OF THE MEANS OF TRANSPORT USED BY TRAVELLERS .
REGULATION NO 3023/77 CONSTITUTES DISCRIMINATION BETWEEN CONSUMERS IN BREACH OF ARTICLE 40 ( 3 ) OF THE TREATY BECAUSE IT PERMITS THE CONSUMERS OF A MEMBER STATE WHO LIVE NEAR THE COAST TO PURCHASE AGRICULTURAL PRODUCTS AT PRICES WHICH ARE OFTEN BASED ON THE PRICES OF THE WORLD MARKET WHILST OTHER CONSUMERS ARE REQUIRED TO PAY THE HIGHER PRICES RESULTING FROM THE COMMON AGRICULTURAL POLICY .
THE COURT HAS DECLARED THAT THE GENERAL PRINCIPLE OF EQUALITY OF TREATMENT FORMS AN INTEGRAL PART OF COMMUNITY LAW ( JUDGMENTS OF 19 OCTOBER 1977 IN JOINED CASES 117/76 AND 16/77 , RUCKDESCHEL AND OTHERS V HAUPTZOLLAMT HAMBURG , ( 1977 ) ECR 1753 AND IN JOINED CASES 124/76 AND 20/77 , S.A . MOULINS ET HUILERIES DE PONT-A-MOUSSON AND OTHERS V OFFICE NATIONAL INTERPROFESSIONNEL DES CEREALES ( 1977 ) ECR 1795 ). FOR THAT REASON THE COMMISSION CONSIDERS THAT IT WOULD BE STRANGE TO FAVOUR CERTAIN FORMS OF SELLING AGRICULTURAL PRODUCTS ( SALES ON SHIPS ) WHILST REFUSING TO GRANT THE SAME ADVANTAGES IN RESPECT OF OTHER FORMS OF SALE ( RETAIL TRADE ON THE CONTINENT ).
HOWEVER , REGULATION NO 3023/77 CAN CONSTITUTE ONLY A TRANSITIONAL SOLUTION AND REPRESENTS A FIRST STEP IN THE DEFINITIVE ELIMINATION OF CERTAIN ABNORMAL SITUATIONS WHICH DATE BACK TO THE PERIOD BEFORE THE COMMON CUSTOMS TARIFF CAME FULLY INTO FORCE , WHILST AVOIDING ADVERSE ECONOMIC EFFECTS FOR THE PERSONS CONCERNED . THE COMMISSION HAS EMPHASIZED THIS IN ITS DECLARATIONS IN THE MINUTES OF THE COUNCIL WHEN THE REGULATIONS WERE ADOPTED BY THE COUNCIL . ACCORDINGLY REGULATION NO 3023/77 IS STILL JUSTIFIED AT PRESENT AS A TRANSITIONAL SOLUTION WHICH MAKES IT