FOR COMPLYING WITH CUSTOMS FORMALITIES AT THE FRONTIERS IN INTRA-COMMUNITY TRADE . CUSTOMS FORMALITIES AT THE EXTERNAL FRONTIERS OF THE COMMUNITY CONCERNING GOODS COMING FROM OR INTENDED FOR NON-MEMBER COUNTRIES ARE NOT AT ISSUE .
7 AS REGARDS INTRA-COMMUNITY TRADE , SINCE ALL CUSTOMS DUTIES ON IMPORTS AND EXPORTS AND ALL CHARGES HAVING EQUIVALENT EFFECT AND ALL QUANTITATIVE RESTRICTIONS ON IMPORTS AND EXPORTS AND MEASURES HAVING EQUIVALENT EFFECT HAD TO BE ABOLISHED , PURSUANT TO TITLE I OF THE TREATY , BY THE END OF THE TRANSITIONAL PERIOD AT THE LATEST , IT SHOULD BE EMPHASIZED THAT CUSTOMS CONTROLS PROPERLY SO-CALLED HAVE LOST THEIR RAISON D ' ETRE AS REGARDS SUCH TRADE . FRONTIER CONTROLS REMAIN JUSTIFIED ONLY IN SO FAR AS THEY ARE NECESSARY EITHER FOR THE IMPLEMENTATION OF THE EXCEPTIONS TO FREE MOVEMENT REFERRED TO IN ARTICLE 36 OF THE TREATY ; OR FOR THE LEVYING OF INTERNAL TAXATION WITHIN THE MEANING OF ARTICLE 95 OF THE TREATY WHEN THE CROSSING OF THE FRONTIER MAY LEGITIMATELY BE ASSIMILATED TO THE SITUATION WHICH , IN THE CASE OF DOMESTIC GOODS , GIVES RISE TO THE LEVYING OF THE TAX ; OR FOR TRANSIT CONTROLS ; OR FINALLY WHEN THEY ARE ESSENTIAL IN ORDER TO OBTAIN REASONABLY COMPLETE AND ACCURATE INFORMATION ON MOVEMENT OF GOODS WITHIN THE COMMUNITY . THESE RESIDUARY CONTROLS MUST NEVERTHELESS BE REDUCED AS FAR AS POSSIBLE SO THAT TRADE BETWEEN MEMBER STATES CAN TAKE PLACE IN CONDITIONS AS CLOSE AS POSSIBLE TO THOSE PREVALENT ON A DOMESTIC MARKET .
8 THE COMMISSION ' S COMPLAINTS MUST BE CONSIDERED IN THE LIGHT OF THE ABOVE-MENTIONED PRINCIPLES WHICH GOVERN THE FREE MOVEMENT OF GOODS AS A FOUNDATION OF THE COMMON MARKET ALTHOUGH ACCOUNT MUST ALSO BE TAKEN OF THE POWERS OF MEMBER STATES AS REGARDS THEIR CUSTOMS LAWS IN SO FAR AS THEY HAVE NOT BEEN HARMONIZED OR REPLACED BY COMMUNITY PROVISIONS AND ACCOUNT MUST ALSO BE TAKEN OF THE DIFFERENCES WHICH RESULT FROM THE PARTICULARITIES OF THOSE LAWS PROVIDED THAT THEY DO NOT UNNECESSARILY IMPEDE THE FREE MOVEMENT OF GOODS BY MAKING REQUIREMENTS WHICH ARE UNNECESSARY FOR ATTAINING THE AIM IN VIEW WHICH IN THE PRESENT CASE IS THE CORRECT IMPLEMENTATION OF RESIDUARY CONTROLS OR OPERATIONS .
9 IN THIS RESPECT IT IS RIGHT TO OBSERVE THAT IN ORDER TO ACHIEVE THAT AIM THE COMMISSION , ON 19 JANUARY 1979 , SUBMITTED TO THE COUNCIL A PROPOSAL FOR A REGULATION ' ' DEFINING THE CONDITIONS UNDER WHICH A PERSON MAY BE PERMITTED TO MAKE A CUSTOMS DECLARATION ' ' ( OFFICIAL JOURNAL NO C 29 , P . 3 ), WHICH IS TO ENTER INTO FORCE ON 1 JANUARY 1980 , AND ARTICLE 3 OF WHICH IS INTENDED TO MAKE THE MEMBER STATES , AS REGARDS CUSTOMS DECLARATIONS , ADOPT THE RULES WHICH THE COMMISSION COMPLAINS THE ITALIAN GOVERNMENT DID NOT INCLUDE IN ITS LEGISLATION .
10 THE COMMISSION PUTS FORWARD THREE GROUNDS OF COMPLAINT :
( A ) FIRST IT COMPLAINS THAT THE LEGISLATION IN QUESTION