BINDING THAT PURCHASER TO THE VENDOR OF THE GOODS , BUT WHO POSSESSES SURPLUS QUOTAS , OR TO THE EXPORTER/VENDOR WHO HAS HIMSELF PROCURED QUOTAS FROM A THIRD PARTY . THE PRICE OF THE QUOTAS IS A FUNCTION OF THE RELATIONSHIP BETWEEN THE DEMAND TO EXPORT AND THE EXTENT TO WHICH THE QUOTAS HAVE BEEN EXHAUSTED .
5 ON 25 NOVEMBER 1981 , OSPIG APPLIED TO THE HAUPTZOLLAMT BREMEN-OST FOR THE ADMISSION INTO FREE CIRCULATION OF TEXTILE PRODUCTS PURCHASED IN HONG KONG , ENTERING , AS THE VALUE FOR CUSTOMS PURPOSES , THE INVOICE PRICE FOR THE GOODS EXCLUDING THAT PART RELATING TO THE QUOTA CHARGES , WHICH WAS INVOICED SEPARATELY BY THE EXPORTER/VENDOR .
6 UNDER A NOTICE OF ASSESSMENT DATED 26 NOVEMBER 1981 , THE HAUPTZOLLAMT BREMEN-OST CHARGED CUSTOMS DUTIES CALCULATED ON THE AGGREGATE OF THE PURCHASE PRICE OF THE GOODS AND THE PRICE PAID FOR THE EXPORT QUOTAS .
7 THE HAUPTZOLLAMT BREMEN-OST DECLINED TO WITHDRAW THAT DECISION AND ON 28 APRIL 1982 DISMISSED THE OBJECTION RAISED BY THE IMPORTING COMPANY TO THAT END .
8 OSPIG APPEALED AGAINST THAT DECISION TO THE FINANZGERICHT BREMEN WHICH HAS REFERRED THE FOLLOWING QUESTION TO THE COURT :
' ' ARE THE COSTS ( KNOWN AS QUOTA CHARGES ) WHICH ARE INCURRED IN THE ACQUISITION OF FREE ( EXPORT ) QUOTAS AND ARE CHARGED SEPARATELY BY AN EXPORTER IN HONG KONG TO A GERMAN CUSTOMER TO BE INCLUDED IN THE VALUE FOR CUSTOMS PURPOSES ( THE TRANSACTION VALUE REFERRED TO IN ARTICLE 3 OF COUNCIL REGULATION ( EEC ) NO 1224/80 OF 28 MAY 1980 ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES ) ' ' ?
9 IT SHOULD FIRST BE EMPHASIZED THAT ARTICLE 3 ( 1 ) OF COUNCIL REGULATION ( EEC ) NO 1224/80 OF 28 MAY 1980 PROVIDES :
' ' THE CUSTOMS VALUE OF IMPORTED GOODS DETERMINED UNDER THIS ARTICLE SHALL BE THE TRANSACTION VALUE , THAT IS , THE PRICE ACTUALLY PAID OR PAYABLE FOR THE GOODS WHEN SOLD FOR EXPORT TO THE CUSTOMS TERRITORY OF THE COMMUNITY , ADJUSTED IN ACCORDANCE WITH ARTICLE 8 . ' '
10 MOREOVER ARTICLE 3 ( 3 ) ( A ) OF THAT REGULATION , AS AMENDED BY COUNCIL REGULATION ( EEC ) NO 3193/80 OF 8 DECEMBER 1980 ( OFFICIAL JOURNAL , L 333 , P . 1 ) PROVIDES :
' ' THE PRICE ACTUALLY PAID OR PAYABLE IS THE TOTAL PAYMENT MADE OR TO BE MADE BY THE BUYER TO OR FOR THE BENEFIT OF THE SELLER FOR THE IMPORTED GOODS AND INCLUDES ALL PAYMENTS MADE OR TO BE MADE AS A CONDITION OF SALE OF THE IMPORTED GOODS BY THE BUYER TO THE SELLER OR BY THE BUYER TO A THIRD PARTY TO SATISFY AN OBLIGATION OF THE SELLER . THE PAYMENT NEED NOT NECESSARILY TAKE THE FORM OF A TRANSFER OF MONEY . PAYMENT MAY BE MADE BY WAY OF LETTERS OF CREDIT OR NEGOTIABLE INSTRUMENTS AND MAY BE MADE DIRECTLY OR