1969 MUST BE INTERPRETED AS MEANING THAT THE REDUCTION BY THE COMPETENT AUTHORITIES OF A MEMBER STATE OF THE INVOICE PRICE OF GOODS IMPORTED FROM A NON-MEMBER COUNTRY DOES NOT ACCORD WITH THE AIMS OF THE RULES RELATING TO THE DETERMINATION OF THE VALUE OF GOODS FOR CUSTOMS PURPOSES . HOWEVER , THE DETERMINATION OF THE VALUE FOR CUSTOMS PURPOSES IN ACCORDANCE WITH THOSE REGULATIONS CANNOT HAVE THE EFFECT OF REQUIRING THE FISCAL AND FINANCIAL AUTHORITIES OF THE MEMBER STATES TO ACCEPT THAT VALUATION FOR PURPOSES OTHER THAN THE APPLICATION OF THE COMMON CUSTOMS TARIFF .
2 . THE SAME ANSWER APPLIES AS REGARDS ARTICLE 13 OF THE AGREEMENT BETWEEN THE EEC AND THE SWISS CONFEDERATION OF 22 JULY 1972 .
3 . WHERE AN IMPORTER HAS ACCURATELY AND FULLY COMPLETED THE FORM OF QUESTIONNAIRE ANNEXED TO REGULATION NO 375/69 AND IT IS NOT DISPUTED THAT THE GOODS HAVE ACTUALLY BEEN DELIVERED TO THE PURCHASER IN THE QUALITY AND QUANTITY STATED IN THE INVOICE AND THE SELLER HAS RECEIVED THE WHOLE OF THE INVOICE PRICE AND IT IS NOT ALLEGED AGAINST HIM THAT HE HAS NOT ANSWERED MORE DETAILED INQUIRIES WHICH THE CUSTOMS AUTHORITIES MAY HAVE PUT TO HIM , HE HAS NOT FAILED TO FULFIL ANY DUTIES IMPOSED ON HIM BY THE COMMUNITY RULES ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES OR BY ARTICLE 13 OF THE AGREEMENT BETWEEN THE EEC AND THE SWISS CONFEDERATION . ON THE OTHER HAND , THE CONSEQUENCES IN OTHER RESPECTS - SUCH AS THOSE RELATING TO THE FINANCIAL OR FISCAL LAWS OTHER THAN CUSTOMS LAWS - WHICH ARE NOT GOVERNED BY THE COMMUNITY INSTITUTIONS ARE A MATTER FOR THE LEGAL ORDER OF THE MEMBER STATE CONCERNED .