THAT FOR SUGAR ; AND THAT PROVISIONS MUST THEREFORE BE ADOPTED TO ENSURE THAT A LEVY IS CHARGED ON THE SUGAR COMPONENT INCORPORATED IN PROCESSED PRODUCTS UNDER CONDITIONS SIMILAR TO THOSE OPERATIVE UNDER COUNCIL REGULATION NO 3330/74 OF 19 DECEMBER 1974 ON THE COMMON ORGANIZATION OF THE MARKET IN SUGAR ( OFFICIAL JOURNAL L 359 , P . 1 ).
4 FROM THE REGULATIONS QUOTED IT CAN BE SEEN THAT ORANGE JUICE OF A VALUE EXCEEDING 30 UNITS OF ACCOUNT PER 100 KG AND FALLING WITHIN SUBHEADING 20.07 B II ( A ) 1 ARE CONSIDERED TO HAVE SUCH A HIGH NATURAL SUGAR CONTENT THAT THERE IS NO REASON TO CHARGE A LEVY ON IT IN RESPECT OF ADDED SUGAR .
5 BY ARTICLE 13 ( 1 ) OF REGULATION NO 516/77 THE GENERAL RULES FOR THE INTERPRETATION OF THE COMMON CUSTOMS TARIFF SHALL APPLY TO THE TARIFF CLASSIFICATION OF THE PRODUCTS COVERED BY THAT REGULATION . AT THE TIME OF THE IMPORTATION WHICH GAVE RISE TO THE DISPUTE IN THE MAIN ACTION THOSE GENERAL RULES , APPLICABLE BY VIRTUE OF COUNCIL REGULATION NO 2500/77 OF 7 NOVEMBER 1977 AMENDING REGULATION NO 950/68 ON THE COMMON CUSTOMS TARIFF ( OFFICIAL JOURNAL L 289 , P . 1 ) INCLUDED IN SECTION I.C GENERAL RULES APPLICABLE BOTH TO NOMENCLATURE AND TO DUTIES . RULE C.3 PROVIDED THAT THE UNIT OF ACCOUNT ( U.A .), BY REFERENCE TO WHICH THE SCOPE OF CERTAIN SUBHEADINGS IS DEFINED , HAS A VALUE OF 0.88867088 GRAMME OF FINE GOLD AND THAT THE EXCHANGE RATE TO BE USED IN CONVERTING IT INTO THE CURRENCY OF A MEMBER STATE SHALL BE THAT CORRESPONDING TO THE PAR VALUE COMMUNICATED TO AND RECOGNIZED BY THE INTERNATIONAL MONETARY FUND IN RESPECT OF THAT CURRENCY .
6 ON THAT BASIS THE PARTIES TO THE MAIN ACTION HAVE AGREED TO TAKE THE AMOUNT OF 30 UNITS OF ACCOUNT USED AS THE LINE OF DEMARCATION BETWEEN THE TWO TARIFF SUBHEADINGS IN QUESTION AS BEING EQUIVALENT TO AN AMOUNT OF DM 109.80 , ONE UNIT OF ACCOUNT CORRESPONDING TO DM 3.66 .
7 IN ORDER TO CALCULATE THE VALUE OF THE IMPORTED ORANGE JUICE , THE HAUPTZOLLAMT IN ITS NOTICE OF CORRECTIVE ASSESSMENT DECIDED THAT THE FACTORS DETERMINING THIS VALUE WERE EXPRESSED IN AMERICAN DOLLARS AND THOUGHT THAT THE RATE OF EXCHANGE TO BE USED HAD TO BE THE LATEST SELLING RATE RECORDED ON THE MOST REPRESENTATIVE EXCHANGE MARKET OR MARKETS OF THE FEDERAL REPUBLIC OF GERMANY IN ACCORDANCE WITH ARTICLE 12 OF COUNCIL REGULATION NO 803/68 OF 27 JUNE 1968 ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1968 ( I ), P . 170 ). AT THE TIME OF THE IMPORTS IN QUESTION THIS RATE WAS DM 2.10 TO ONE AMERICAN DOLLAR . ON THAT BASIS THE VALUE OF THE IMPORTED ORANGE JUICE WOULD BE DM 103.64 PER 100 KG NET WEIGHT , IN OTHER WORDS , LESS THAN THE AMOUNT OF DM 109.80 TAKEN