MERELY TO COMPLETE THE CUSTOMS FORMALITIES .
13 THAT INTERPRETATION IS CONFIRMED BY THE ACTUAL WORDING OF ARTICLE 23 ( 1 ), ACCORDING TO WHICH A SUBSIDY EQUAL TO THE AMOUNT OF THE REDUCTION OF THE LEVY IS TO BE GRANTED FOR ' DELIVERIES ' OF THE SAME CEREALS BY SEA FROM MEMBER STATES . A CONSIGNMENT CANNOT BE ' DELIVERED ' UNLESS IT HAS BEEN UNLOADED .
14 ACCORDINGLY , THE ANSWER TO THE FIRST QUESTION MUST BE THAT ARTICLE 23 ( 1 ) OF REGULATION NO 120/67 MUST BE INTERPRETED AS MEANING THAT THE PHRASE ' IMPORTED BY SEA ' DOES NOT INCLUDE CLEARANCE OF PRODUCTS THROUGH CUSTOMS ON BOARD SHIP WHERE SUCH PRODUCTS ARE FORWARDED , WITHOUT BEING UNLOADED , TO A PORT IN ANOTHER MEMBER STATE .
SECOND QUESTION ( INTERNAL COMMUNITY TRANSIT )
15 ARTICLE 1 ( 3 ) OF REGULATION NO 542/69 PROVIDES AS FOLLOWS :
' THE PROCEDURE FOR INTERNAL COMMUNITY TRANSIT SHALL APPLY TO MOVEMENT OF THE FOLLOWING GOODS , IF THEY ARE SUBJECT TO CUSTOMS , TAX , ECONOMIC OR STATISTICAL MEASURES OR ANY OTHER MEASURES RELATING TO TRADE :
( A ) GOODS WHICH SATISFY THE CONDITIONS LAID DOWN IN ARTICLES 9 AND 10 OF THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY . . . ;
( B)GOODS COMING UNDER THE TREATY ESTABLISHING THE EUROPEAN COAL AND STEEL COMMUNITY WHICH , UNDER THE TERMS OF THAT TREATY , ARE IN FREE CIRCULATION WITHIN THE COMMUNITY . '
16 IN ITS SECOND QUESTION THE NATIONAL COURT SEEKS TO ASCERTAIN WHETHER , FOR THE PURPOSES OF THAT PROVISION , AGRICULTURAL PRODUCTS IMPORTED BY SEA INTO ITALY WITH THE BENEFIT OF A REDUCTION OF THE LEVY ARE TO BE REGARDED AS GOODS WHICH SATISFY THE CONDITIONS LAID DOWN IN ARTICLES 9 AND 10 OF THE EEC TREATY , THAT IS TO SAY , ARE IN FREE CIRCULATION WITHIN THE COMMUNITY .
17 MR MANTOVANI ' S HEIRS , THE ITALIAN GOVERNMENT AND THE COMMISSION AGREE THAT GOODS CAN BE IN FREE CIRCULATION FOR THE PURPOSES OF ARTICLES 9 AND 10 OF THE TREATY EVEN WHERE THEY HAVE BEEN SUBJECTED TO A LEVY AT A REDUCED RATE IN ACCORDANCE WITH ARTICLE 23 ( 1 ) OF REGULATION NO 120/67 .
18 THE ANSWER TO THE SECOND QUESTION IS TO BE FOUND IN ARTICLE 10 ( 1 ) OF THE EEC TREATY WHICH PROVIDES THAT PRODUCTS COMING FROM A NON-MEMBER COUNTRY ' SHALL BE CONSIDERED TO BE IN FREE CIRCULATION IN A MEMBER STATE IF THE IMPORT FORMALITIES HAVE BEEN COMPLIED WITH AND ANY CUSTOMS DUTIES OR CHARGES HAVING EQUIVALENT EFFECT WHICH ARE PAYABLE HAVE BEEN LEVIED IN THAT MEMBER STATE . . . ' . THAT PROVISION DOES NOT DRAW A DISTINCTION ACCORDING TO WHETHER A LEVY HAS BEEN CHARGED AT THE FULL RATE OR AT A REDUCED RATE OR ACCORDING TO WHETHER OR NOT GOODS HAVE ACTUALLY BEEN UNLOADED FOR CLEARANCE THROUGH CUSTOMS .
19 THE ANSWER TO THE SECOND QUESTION MUST THEREFORE