IT IS NECESSARY TO DETERMINE THE PRICE WHICH A PROSPECTIVE PURCHASER WOULD HAVE HAD TO PAY FOR A FREE-FRONTIER PURCHASE OF THE GOODS WHICH HAVE TO BE ASSESSED , ALL THE OTHER CONDITIONS OF SALE BEING IDENTICAL , IN THE EVENT OF IMPORTATION THROUGH THE SAME PLACE OF INTRODUCTION .
13 COMMUNITY LEGISLATION RELATING TO VALUE FOR CUSTOMS PURPOSES DOES NOT PROVIDE FOR ANY SPECIFIC PROCEDURE FOR THE PRODUCTION OF EVIDENCE . CONSEQUENTLY NATIONAL RULES ARE TO BE APPLIED IN THIS FIELD IF THE IMPORTER WISHES TO PRODUCE EVIDENCE TO THE CUSTOMS AUTHORITIES THAT THE FREE-FRONTIER PRICE WOULD BE LOWER THAN THE FREE DOMICILE PRICE . HOWEVER , THE CUSTOMS AUTHORITIES MUST TAKE ACCOUNT OF THE OBJECTIVES OF ARTICLE 8 ( 2 ) WHICH , AS THE COMMISSION HAS STRESSED , IS TO PREVENT THE DEDUCTION OF TRANSPORT COSTS WHICH ARE TOO HIGH AND NOT IN FACT INCLUDED IN THE INVOICED PRICE , BUT ALSO TO ALLOW , IN ACCORDANCE WITH THE PRINCIPLE LAID DOWN IN THE PREAMBLE TO THE REGULATION AND ARTICLE 1 THEREOF THE DEDUCTION OF TRANSPORT COSTS IN COMMUNITY TERRITORY WHICH ARE IN FACT INCLUDED IN THIS PRICE .
14 THIS OBJECTIVE OF THE PROVISION IN QUESTION DOES NOT APPEAR TO PREVENT , FOR EXAMPLE , STATEMENTS MADE A POSTERIORI BY THE SUPPLIER OR BY HIS AGENT BEING ACCEPTED AS EVIDENCE , IF SUCH STATEMENTS SUPPLY RELIABLE PARTICULARS OF THE PRICE SITUATION AT THE TIME OF IMPORTATION , ESPECIALLY IF THEY CORROBORATE MORE OBJECTIVE INFORMATION .
15 THE ANSWER TO THE THIRD QUESTION MUST THEREFORE BE THAT IN THE PRESENT STATE OF COMMUNITY LAW IT IS FOR THE NATIONAL COURT TO DECIDE , IN ACCORDANCE WITH ITS NATIONAL LEGISLATION , WHAT EVIDENCE THE IMPORTER IS TO PRODUCE TO ESTABLISH , AS PROVIDED FOR IN THE SECOND SENTENCE OF ARTICLE 8 ( 2 ) OF REGULATION NO 803/68 , THAT THE FREE-FRONTIER PRICE WOULD BE LOWER THAN THE UNIFORM FREE DOMICILE PRICE , ALL THE OTHER CONDITIONS OF SALE BEING IDENTICAL , IN THE EVENT OF IMPORTATION THROUGH THE SAME PLACE OF INTRODUCTION . THE NATIONAL COURT MUST HOWEVER TAKE INTO ACCOUNT THE PURPOSE OF THAT COMMUNITY PROVISION WHICH IS TO ALLOW TRANSPORT COSTS WITHIN THE CUSTOMS TERRITORY OF THE COMMUNITY WHICH ARE ACTUALLY INCLUDED IN THE UNIFORM PRICE - BUT ONLY THOSE TRANSPORT COSTS - TO BE DEDUCTED FROM THE PRICE WHEN THE CUSTOMS VALUATION IS DETERMINED .
Decision on costs
COSTS
16 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT ARE NOT RECOVERABLE ; SINCE THE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED , A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT , THE DECISION ON COSTS IS A MATTER FOR THAT COURT .
Operative part
ON THOSE GROUNDS
THE COURT ( SECOND CHAMBER )
IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE BUNDESFINANZHOF BY ORDER OF 24 APRIL 1979 , HEREBY RULES :
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