A FIXED SUM INTENDED TO COVER THE AVERAGE COSTS OF TRANSPORT OF THE GOODS FROM THE PLACE OF DISPATCH TO THE VARIOUS PLACES OF DESTINATION .
9 IT FOLLOWS THAT WHERE GOODS ARE INVOICED AT A UNIFORM FREE DOMICILE PRICE THE CUSTOMS AUTHORITIES DO NOT KNOW WHAT ARE THE TRANSPORT COSTS WITHIN THE COMMUNITY , WHICH ARE IN FACT A CHARGE ON THE IMPORTATION AND ARE INCLUDED IN THAT PRICE . NOR IS IT POSSIBLE TO CALCULATE THESE COSTS BY ASSESSING THEM IN PROPORTION TO THE DISTANCE COVERED OUTSIDE AND INSIDE THE CUSTOMS TERRITORY OF THE COMMUNITY AS PROVIDED FOR IN ARTICLE 8 ( 1 ). SUCH A CALCULATION WOULD IN FACT LEAD TO THE ESTABLISHMENT OF DIFFERENT VALUES FOR CUSTOMS PURPOSES IN RESPECT OF THE SAME GOODS , VARYING ACCORDING TO THE DISTANCE BETWEEN THE PLACE OF INTRODUCTION AND THE PLACE OF DESTINATION , AND THIS WOULD NOT BE IN KEEPING WITH THE OBJECTIVE OF ENSURING EQUAL TREATMENT OF IMPORTERS WHICH IS SET OUT IN THE EIGHTH RECITAL IN THE PREAMBLE TO THE REGULATION AND INCORPORATED IN ARTICLE 1 THEREOF . THESE ARE THE CONSIDERATIONS WHICH JUSTIFY THE EXCEPTION PROVIDED FOR IN THE FIRST SENTENCE OF ARTICLE 8 ( 2 ) TO THE GENERAL PRINCIPLE LAID DOWN IN ARTICLE 1 THAT TRANSPORT COSTS WIHTIN THE COMMUNITY ARE TO BE DEDUCTED .
10 IT IS BY CONSIDERING THE PROBLEM IN THIS WAY THAT THE FIRST TWO QUESTIONS SHOULD BE ANSWERED . THE DIFFICULTIES WHICH ARE INVOLVED , ON THE ONE HAND , BY CALCULATION OF THE TRANSPORT COSTS ACTUALLY INCLUDED IN THE UNIFORM FREE DOMICILE PRICE AND , ON THE OTHER HAND , BY THE NEED TO ENSURE EQUAL TREATMENT OF IMPORTERS , AND WHICH EXPLAIN THE RULE LAID DOWN IN THE FIRST SENTENCE OF ARTICLE 8 ( 2 ), ARISE IN THE SAME WAY WHETHER THIS PRICE IS CHARGED THROUGHOUT THE WHOLE OF THE CUSTOMS TERRITORY OF THE COMMUNITY OR ONLY IN A PART THEREOF . THE ANSWER TO THE FIRST TWO QUESTIONS MUST THEREFORE BE THAT THE WORDS ' ' UNIFORM FREE DOMICILE PRICE ' ' MENTIONED IN ARTICLE 8 ( 2 ) OF REGULATION NO 803/68 MUST BE INTERPRETED AS MEANING THAT THE PRICE IN QUESTION IS NOT NECESSARILY UNIFORM FOR ALL DESTINATIONS WITHIN THE CUSTOMS TERRITORY OF THE COMMUNITY .
11 SINCE THE FIRST SENTENCE OF ARTICLE 8 ( 2 ) ONLY CONTAINS A PRESUMPTION AND SINCE THE MAIN IDEA IS STILL THE DEDUCTION OF INTERNAL TRANSPORT COSTS THERE HAD TO BE AN EXCEPTION TO COVER THE CASE WHERE THE FIXED SUM INCLUDED IN THE UNIFORM PRICE FOR TRANSPORT COSTS IS SATISFACTORILY ASCERTAINABLE ; THIS IS THE AIM OF THE SECOND SENTENCE OF ARTICLE 8 ( 2 ).
12 THE ACTUAL WORDING OF THIS SENTENCE , WHICH USES THE CONDITIONAL MOOD , INDICATES THAT IT IS NOT NECESSARY TO PROVE THAT THE SAME SUPPLIER HAS IN FACT SOLD THE GOODS AT A FREE-FRONTIER INVOICE PRICE . MOREOVER , AS THE COMMISSION EXPLAINS IN ITS OBSERVATIONS ,