FINANCING OF EXPENDITURE INCURRED BY THE NATIONAL ADMINISTRATION . IN ANY EVENT, IN THIS CASE THE IRISH EXPORTERS EXCEEDED THE 60-DAY PERIOD FOR REASONS NOT LINKED TO TRANSPORT .
7 IT MUST BE OBSERVED IN THE FIRST PLACE THAT, UNDER ARTICLE 2*(1 ) OF REGULATION NO 729/70, THE COMMISSION COULD ONLY REFUSE TO FINANCE THE EXPENDITURE IF IT DID NOT ACCORD WITH COMMUNITY RULES RELATING TO THE COMMON ORGANIZATION OF AGRICULTURAL MARKETS . UNDER ARTICLE 9*(1 ) OF REGULATION NO 2730/79 PAYMENT OF THE REFUND IN RESPECT OF SUCH EXPENDITURE IS CONDITIONAL UPON PROOF BEING FURNISHED THAT THE PRODUCT IN RESPECT OF WHICH CUSTOMS EXPORT FORMALITIES HAVE BEEN COMPLETED HAS, WITHIN 60 DAYS FROM THE DAY OF COMPLETION OF SUCH FORMALITIES, LEFT THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY UNALTERED .
8 IN THIS CASE, THE MATTER IN DISPUTE IS SIMPLY WHETHER ARTICLE 9*(1 ) OF REGULATION NO 2730/79 MUST BE INTERPRETED AS MEANING THAT, WHERE GOODS ARE EXPORTED TO THIRD COUNTRIES BY TRANSHIPMENT AND THE CUSTOMS EXPORT FORMALITIES WERE COMPLETED IN THE FIRST PORT OF LOADING, THE PRODUCTS IN QUESTION ARE TO BE REGARDED AS HAVING LEFT THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY UPON THEIR LEAVING THAT PORT .
9 IN THAT CONNECTION IT MUST BE OBSERVED IN THE FIRST PLACE THAT ARTICLE 9*(1 ) OF REGULATION NO 2730/79 CONTAINS NO EXPRESS REFERENCE TO TRANSHIPMENT .
10 CONSEQUENTLY, THE INTERPRETATION OF THAT PROVISION AS REGARDS THE TIME AT WHICH THE GOODS ARE DEEMED TO HAVE LEFT THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY IN CASES OF TRANSHIPMENT MUST BE BASED ON THE SPECIFIC CONDITIONS IN WHICH SUCH TRANSHIPMENT OCCURS .
11 THOSE CONDITIONS INCLUDE THE CIRCUMSTANCES IN WHICH THE LONG-DISTANCE TRANSPORTATION BY SEA OF PRODUCTS FROM PERIPHERAL MEMBER STATES TAKES PLACE . THE INTERPRETATION OF ARTICLE 9 OF REGULATION NO 2730/79 MUST TAKE INTO ACCOUNT THE FACT THAT SEA TRANSPORT FROM THE PERIPHERAL MEMBER STATES OFTEN TAKES PLACE VIA A PORT OF TRANSHIPMENT SINCE THE TYPE OF SEA TRANSPORT INVOLVED REQUIRES PORT FACILITIES WHICH ARE MORE SOPHISTICATED THAN THOSE AVAILABLE IN SUCH COUNTRIES .
12 IT WAS PRECISELY IN ORDER TO TAKE THAT SPECIAL SITUATION INTO ACCOUNT THAT THE COMMITTEE ON COMMUNITY TRANSIT DELIVERED THE AFOREMENTIONED OPINION, ACCORDING TO WHICH, FOR THE PURPOSES OF THE GRANT OF REFUNDS, DEPARTURE FROM THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY SHOULD BE REGARDED AS TAKING PLACE AT THE FIRST PORT OF LOADING .
13 THEREFORE, IN VIEW OF THE SPECIAL REQUIREMENTS OF SUCH SEA TRANSPORT, IT IS AT THE FIRST PORT OF LOADING THAT THE CUSTOMS FORMALITIES REFERRED TO IN ARTICLE 3 OF REGULATION NO 2730/79, THAT IS TO SAY THE ACCEPTANCE BY THE CUSTOMS AUTHORITY OF THE DECLARATION BY WHICH THE EXPORTER STATES HIS INTENTION TO EXPORT THE PRODUCTS IN QUESTION, TAKE PLACE, AND IT IS THERE THAT THE PRODUCTS ARE PLACED UNDER CUSTOMS CONTROL UNTIL SUCH TIME AS THEY ACTUALLY LEAVE THE COMMUNITY .
14 THE MAIN EFFECT OF THOSE CUSTOMS FORMALITIES IS THAT IN CASES SUCH AS THE ONE IN POINT THE