CAUSES CUSTOMS DUTIES AND OTHER CHARGES PAYABLE IN RESPECT OF THEIR RELEASE INTO CIRCULATION TO BECOME DUE . THAT EVENT OCCURRED IN ITALY AND THE DUTIES AND CHARGES MUST BE RECOVERED THERE . THE SIMPLE FACT OF ENTERING THE SYMBOL T2 ON THE CONSIGNMENT NOTES ACCOMPANYING NON-COMMUNITY GOODS DOES NOT GIVE RISE TO THE COLLECTION OF ANY DUTY OR CHARGE . FOR THAT REASON ARTICLE 36 OF THE REGULATION IS NOT APPLICABLE , IN THE COMMISSION ' S VIEW .
22 THAT ARGUMENT CANNOT BE ACCEPTED . THE INTERNAL COMMUNITY TRANSIT SYSTEM REQUIRES A PROVISION GOVERNING THE CASE WHERE , AS A RESULT OF AN IRREGULARITY IN THE APPLICATION OF THE SYSTEM , THE DUTIES AND OTHER CHARGES PAYABLE ARE NOT COLLECTED . THE COMMISSION HAS BEEN UNABLE TO INDICATE TO THE COURT THE NATURE OF THE DUTIES AND CHARGES REFERRED TO BY THE PROVISION IN QUESTION WHICH WOULD BE PAYABLE IN THE EVENT OF AN OFFENCE OR IRREGULARITY OTHER THAN THE DUTIES AND CHARGES PAYABLE UPON RELEASE INTO FREE CIRCULATION OR UPON EXPORTATION . IT MUST THEREFORE BE CONCLUDED THAT ARTICLE 36 OF THE REGULATION APPLIES TO AN OFFENCE OR IRREGULARITY COMMITTED IN CONNECTION WITH A COMMUNITY TRANSIT OPERATION AND RESULTING IN THE NON-COLLECTION OF THE DUTIES OR OTHER CHARGES WHICH SHOULD HAVE BEEN COLLECTED .
23 IT MUST THEREFORE BE STATED IN REPLY TO THE THIRD AND FOURTH QUESTIONS THAT , WHERE , BY REASON OF AN OFFENCE OR IRREGULARITY COMMITTED IN CONNECTION WITH A COMMUNITY TRANSIT OPERATION , THE DUTIES AND OTHER CHARGES PAYABLE ARE NOT COLLECTED , RECOVERY OF THOSE DUTIES AND CHARGES IS TO BE EFFECTED BY THE MEMBER STATE IN WHICH THE OFFENCE OR IRREGULARITY WAS COMMITTED , IN ACCORDANCE WITH THE LAWS , REGULATIONS AND ADMINISTRATIVE PROVISIONS OF THAT STATE .
Decision on costs
COSTS
24 THE COSTS INCURRED BY THE GOVERNMENT OF THE ITALIAN REPUBLIC AND THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE . AS THESE PROCEEDINGS ARE , SO FAR AS THE PARTIES TO THE MAIN PROCEEDINGS ARE CONCERNED , IN THE NATURE OF 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 ( FOURTH CHAMBER ),
IN REPLY TO THE QUESTIONS SUBMITTED TO IT BY THE CORTE D ' APPELLO , BRESCIA , BY ORDER OF 20 APRIL 1983 , HEREBY RULES :
1 . WHERE GOODS ARE SENT FROM BELGIUM TO A SPECIFIED CONSIGNEE IN THE FREE PORT OF LA PRAILLE , GENEVA ( SWITZERLAND ), AND ARE RE-CONSIGNED BY THAT PERSON THROUGH THE CUSTOMS OFFICE OF THAT FREE PORT TO ANOTHER PERSON IN ITALY , THE OPERATION MUST BE REGARDED AS CONSTITUTING COMMUNITY TRANSIT .
2.WHERE GOODS COMING FROM A MEMBER STATE ARE ACCOMPANIED BY A CONSIGNMENT NOTE ON WHICH THE SYMBOL T2 HAS BEEN ENTERED BY THE OFFICE OF DEPARTURE IN THAT MEMBER STATE OR