THE ORIGIN . DISCUSSION WAS CONFINED TO THE QUESTION WHETHER IT WAS COMPATIBLE WITH THE FREE-TRADE AGREEMENT AND ANY COMMUNITY REGULATIONS WHICH MIGHT BE RELEVANT TO APPLY THE EXCHANGE RATES PREVAILING AT THE TIME OF THE IMPORTATION OF THE FINISHED PRODUCT TO THE ASSESSMENT OF THE COMPONENTS PREVIOUSLY IMPORTED INTO SWITZERLAND .
8 IT IS IN CONNECTION WITH THE DISPUTE AS THUS DEFINED THAT THE COUR DE CASSATION DECIDED TO REQUEST THE COURT OF JUSTICE TO GIVE A RULING ON THE FOLLOWING QUESTIONS :
1 . MUST THE AGREEMENT OF 22 JULY 1972 CONCLUDED BETWEEN THE EUROPEAN ECONOMIC COMMUNITY AND THE SWISS CONFEDERATION , PROTOCOL NO 3 THERETO AND THE COMMUNITY REGULATIONS BE CONSTRUED AS MEANING THAT , WHERE THE VALUES ADOPTED IN ORDER TO DETERMINE THE CUSTOMS VALUE OF A PRODUCT ARE EXPRESSED IN A CURRENCY OTHER THAN THAT OF THE MEMBER STATE IN WHICH THE EVALUATION IS MADE , THESE BE CONVERTED AT THE OFFICIAL RATE OF EXCHANGE PREVAILING ON THE DATE ON WHICH THE DECLARATION IS REGISTERED?
2.IF NOT , HOW , ACCORDING TO COMMUNITY LAW , MUST THAT RATE OF EXCHANGE BE CALCULATED?
9 IN THE COURSE OF THE PROCEEDINGS BEFORE THE COURT , THE PARTIES TO THE MAIN PROCEEDINGS ESSENTIALLY REPEATED THE ARGUMENTS WHICH HAD ALREADY BEEN ADVANCED BEFORE THE NATIONAL COURTS . ON THE OTHER HAND THE COMMISSION AND THE GOVERNMENT OF THE ITALIAN REPUBLIC SUBMITTED TO THE COURT CRITERIA FOR INTERPRETATION BASED ON THE FREE-TRADE AGREEMENT AND PROTOCOL NO 3 , WHICH HAD NOT BEEN CONSIDERED BY THE COURTS IN THE EARLIER PROCEEDINGS .
10 THE COMMISSION AND THE ITALIAN GOVERNMENT MAINTAIN THAT IN ORDER TO REPLY TO THE QUESTIONS SUBMITTED TO THE COURT BY THE COUR DE CASSATION IT IS FIRST NECESSARY TO EXAMINE THE DIVISION OF POWERS AS BETWEEN THE SWISS CUSTOMS AUTHORITIES AND THE CUSTOMS AUTHORITIES OF THE COMMUNITY AS REGARDS DETERMINATION OF THE ORIGIN OF PRODUCTS IN TRADE BETWEEN SWITZERLAND AND THE EEC . THE COMMISSION EMPHASIZES THAT THE SCOPE OF THAT PROBLEM GOES BEYOND THE FACTS OF THIS CASE , IN VIEW OF THE FACT THAT CLAUSES SIMILAR TO THOSE IN PROTOCOL NO 3 APPEAR IN ALL THE FREE-TRADE AGREEMENTS CONCLUDED BY THE COMMUNITY WITH THE MEMBER STATES OF THE EUROPEAN FREE TRADE ASSOCIATION ( EFTA ) AND THAT THE RULES RELATING TO ORIGIN APPLY IN IDENTICAL TERMS BOTH TO GOODS EXPORTED BY THE STATES IN QUESTION TO THE COMMUNITY AND TO GOODS EXPORTED BY THE COMMUNITY TO THOSE STATES .
11 THE COMMISSION AND THE ITALIAN GOVERNMENT STATE THAT ACCORDING TO ARTICLES 6 , 8 AND 10 OF PROTOCOL NO 3 , IT IS FOR THE SWISS CUSTOMS AUTHORITIES TO ESTABLISH THE ORIGIN OF PRODUCTS EXPORTED TO THE COMMUNITY AND , IN THE CASE OF PRODUCTS INCORPORATING ELEMENTS IMPORTED FROM A THIRD COUNTRY , TO DETERMINE WHETHER OR NOT THE VALUE OF THOSE ELEMENTS EXCEEDS THE 5 % LIMIT PROVIDED FOR IN THE PROTOCOL . WHERE THAT LIMIT IS NOT EXCEEDED , THE SWISS ORIGIN OF THE