OPENING , ALLOCATING AND PROVIDING FOR THE ADMINISTRATION OF COMMUNITY TARIFF REFERENCES FOR TEXTILE PRODUCTS ORIGINATING IN DEVELOPING COUNTRIES AND TERRITORIES ( OFFICIAL JOURNAL L 349 , P . 69 ).
2 THE REQUEST FOR AN INTERPRETATION WAS MADE IN THE COURSE OF AN ACTION BETWEEN HELLMUTH WEIDENMANN GMBH & CO ., WHO HAD IMPORTED BALES OF WORSTED YARN FABRIC FROM ARGENTINA , AND THE HAUPTZOLLAMT ( PRINCIPAL CUSTOMS OFFICE ) WURZBURG CONCERNING THE LATTER ' S REFUSAL TO EXEMPT THE IMPORTED GOODS FROM CUSTOMS DUTIES PURSUANT TO THE REGULATIONS REFERRED TO ABOVE .
3 ACCORDING TO THE HAUPTZOLLAMT WEIDENMANN DID NOT PRODUCE THE CERTIFICATE OF ORIGIN FOR THE GOODS UNTIL 2 FEBRUARY 1977 , ALTHOUGH THEY WERE IMPORTED ON 20 DECEMBER 1976 AND THE CUSTOMS AUTHORITIES HAD REQUESTED THAT THE CERTIFICATE OF ORIGIN BE PRODUCED BY 15 JANUARY 1977 PURSUANT TO DIRECTION C OF THE GERMAN GEBRAUCHSZOLLTARIF ( WORKING TARIFF ), ACCORDING TO WHICH A PREFERENTIAL DUTY MAY NOT BE GRANTED UNLESS A CERTIFICATE OF ORIGIN HAS BEEN PRODUCED PRIOR TO THAT DATE .
4 REGULATION NO 3004/75 PROVIDED FOR THE SUSPENSION OF CUSTOMS DUTIES ON SOME PRODUCTS ORIGINATING IN CERTAIN COUNTRIES FROM 1 JANUARY TO 31 DECEMBER 1976 . SINCE THE IMPORTATION IN QUESTION MET THE CONDITIONS LAID DOWN IN THAT REGULATION THE QUESTION AROSE WHETHER IT WAS WITHIN THE MAXIMUM AMOUNT FOR WHICH CUSTOMS DUTIES WERE SUSPENDED AND WHETHER IT FELL WITHIN THE PERIOD DURING WHICH A QUANTITY OF GOODS COULD BE IMPORTED FREE OF DUTY . ARTICLE 3 ( 1 ) OF REGULATION NO 3004/75 PROVIDED THAT IN ORDER TO DETERMINE WHEN THE MAXIMUM AMOUNT HAD BEEN REACHED : ' ' IMPORTS OF THE PRODUCTS IN QUESTION SHALL BE ACTUALLY CHARGED AGAINST THE COMMUNITY CEILINGS AND MAXIMUM AMOUNTS AS AND WHEN THE PRODUCTS ARE ENTERED FOR HOME USE AND PROVIDED THAT THEY ARE ACCOMPANIED BY A CERTIFICATE OF ORIGIN . ' ' ARTICLE 3 ( 2 ) STIPULATED THAT : ' ' GOODS MAY BE CHARGED AGAINST A CEILING OR MAXIMUM AMOUNT ONLY IF THE CERTIFICATE OF ORIGIN . . . IS PRESENTED BEFORE THE DATE ON WHICH THE LEVYING OF DUTIES IS RE-INTRODUCED . ' '
5 THAT IS THE LEGAL BACKGROUND TO THE DISPUTE SUBMITTED IN THE LAST INSTANCE TO THE BUNDESFINANZHOF , WHICH DECIDED TO REFER TO THE COURT FOR A PRELIMINARY RULING THE FOLLOWING THREE QUESTIONS :
' ' 1 . IS IT POSSIBLE FOR THE SUSPENSION OF CUSTOMS DUTIES PURSUANT TO ARTICLE 1 OF REGULATION ( EEC ) NO 3004/75 TO APPLY IN THE CASE OF GOODS WHICH WERE IN FACT IMPORTED , PRESENTED AND ENTERED FOR HOME USE IN 1976 BUT FOR WHICH THE CERTIFICATE OF ORIGIN WAS NOT PRODUCED UNTIL FEBRUARY 1977?
2.IF THE ANSWER TO QUESTION 1 IS IN THE AFFIRMATIVE : IS THAT ALSO THE CASE IF PRODUCTION OF THE CERTIFICATE OF ORIGIN IN 1977 WAS PERMISSIBLE , BUT ONLY EARLIER - ON OR BEFORE 15 JANUARY 1977?
3.IF THE ANSWER TO QUESTION 1 IS IN THE