FOR CUSTOMS CLEARANCE THE APPLICATION OF THE RATE OF LEVY IN FORCE ON THE DATE OF EACH OF THESE REQUESTS WHEN THIS WAS MORE FAVOURABLE THAN THAT IN FORCE ON THE DATE OF THE ACCEPTANCE OF THE IMPORT DECLARATION OR THE SUBMISSION OF A PRIOR REQUEST FOR REMOVAL OF THE GOODS .
AFTER CARRYING OUT A CHECK THE NATIONAL ADMINISTRATION , THE DEFENDANT IN THE MAIN ACTION , REQUESTED THE IMPORTER TO PAY AN ADDITIONAL SUM BY WAY OF LEVY .
3 THE FIRST QUESTION ASKS THE COURT TO INTERPRET ARTICLE 17 OF REGULATION NO 19 OF THE COUNCIL OF 4 APRIL 1962 AND ARTICLE 15 OF REGULATION NO 120/67/EEC OF THE COUNCIL OF 13 JUNE 1967 , IN SO FAR AS THEY PROVIDE THAT ' THE LEVY TO BE CHARGED SHALL BE THAT APPLICABLE ON THE DAY OF IMPORTATION ' , IN ORDER TO DETERMINE :
( A ) WHETHER ' DAY OF IMPORTATION ' IS TO BE TAKEN AS MEANING THE DAY ON WHICH THE IMPORT DECLARATION FOR THE GOODS IS SUBMITTED BY THE IMPORTER OR RECEIVED BY THE CUSTOMS OR WHETHER IT IS TO BE TAKEN AS MEANING THE DAY ON WHICH THE GOODS ARE PLACED FULLY AT THE DISPOSAL OF THE IMPORTER AFTER COMPLETION OF CUSTOMS CLEARANCE FORMALITIES IN RESPECT OF THE GOODS?
( B ) IN A CASE WHERE A CONSIGNMENT OF GOODS IS CLEARED THROUGH CUSTOMS IN SEVERAL BATCHES , WHETHER ' DAY OF IMPORTATION ' IS TO BE TAKEN AS MEANING THE DAY ON WHICH EACH INDIVIDUAL BATCH OF GOODS IS CLEARED THROUGH CUSTOMS OR THE DAY ON WHICH THE FIRST OR THE LAST BATCH OF THAT CONSIGNMENT OF THE GOODS IS CLEARED THROUGH CUSTOMS?
( C ) IN A CASE WHERE CHANGES OCCUR IN THE RATE OF LEVY BETWEEN THE DATE ON WHICH THE IMPORT DECLARATION IS SUBMITTED OR RECEIVED AND THE DATE ON WHICH THE GOODS ARE CLEARED THROUGH CUSTOMS , WHETHER THE LEVY WHICH IS THE LOWER OF THOSE IN FORCE ON THE TWO ABOVEMENTIONED DATES IS TO BE APPLIED OR EVEN THAT IN FORCE ON AN INTERMEDIATE DATE BETWEEN THE OTHER TWO DATES , WHICH MAY BE EVEN LOWER?
IN THE SECOND QUESTION THE COURT IS ASKED TO INTERPRET THE RECOMMENDATION OF THE COMMISSION ADDRESSED TO MEMBER STATES ON 25 MAY 1962 AND PUBLISHED IN THE JOURNAL OFFICIEL OF 29 JUNE 1962 , IN ORDER TO ESTABLISH WHETHER THE RECOMMENDATION , WHICH IS CONCERNED WITH CUSTOMS DUTIES , CAN ALSO APPLY IN THE MATTER OF COMMUNITY LEVIES .
4 THE AUTHORITY RESPONSIBLE FOR THE APPLICATION OF THE LEVIES , WHETHER THIS BE THE CUSTOMS ADMINISTRATION OR THE COMPETENT INTERVENTION BODY , CANNOT DELAY THE DETERMINATION OF THE RATE OF LEVY BEYOND THE DATE PRESCRIBED BY THE PROVISIONS OF THE TWO ABOVEMENTIONED REGULATIONS .
THIS DATE IS THE DAY ON WHICH THE CUSTOMS DEPARTMENT ACCEPTED THE DECLARATION WHEREBY THE IMPORTER SHOWS HIS INTENTION TO RELEASE THE GOODS TO THE MARKET .
THIS ACCEPTANCE MAY NOT TAKE PLACE UNTIL THE GOODS