CALENDAR YEAR AND THE CHARGE BEING PAYABLE BY THE OWNERS OF ANIMALS SLAUGHTERED WITH A VIEW TO THE SALE THEREOF . AS REGARDS IMPORTED MEAT , ARTICLE 4 OF THE LAW PROVIDES THAT THE CHARGE ' ' IS IMPOSED ON THE IMPORTATION OF THE MEAT , WHETHER OR NOT PREPARED , OF THE ANIMALS MENTIONED IN ARTICLE 2 ' ' AND THAT IT IS PAYABLE BY THE IMPORTER OR BY THE PERSON MAKING THE CUSTOMS DECLARATION WHEN THE GOODS ARE GIVEN CUSTOMS CLEARANCE FOR RELEASE TO THE MARKET . IT IS COLLECTED ACCORDING TO THE SAME RULES AND UNDER THE SAME GUARANTEES AS THOSE RELATING TO CUSTOMS DUTIES .
5UNDER ORDER NO 77-899 OF 27 JULY 1977 ( JOURNAL OFFICIEL DE LA REPUBLIQUE FRANCAISE OF 9 AUGUST 1977 , P . 4136 ) LAYING DOWN CONDITIONS FOR THE APPLICATION OF LAW NO 77-646 , THE CHARGE , AS REGARDS INDIGENOUS PRODUCTS , IS IMPOSED ON FRESH MEAT ON THE BASIS OF THE NET WEIGHT OF THE MEAT AS DEFINED IN ARTICLES 2 TO 5 OF THE ORDER . AS REGARDS IMPORTED PRODUCTS , THE CHARGE IS IMPOSED ON A CERTAIN NUMBER OF MEAT-BASED PREPARATIONS AND THE FATS LISTED IN ARTICLE 9 OF THE ORDER BY REFERENCE TO TARIFF HEADING OR SUBHEADING NUMBERS OF THE COMMON CUSTOMS TARIFF AS WELL AS ON FRESH MEAT . LARD AND OTHER PIG FAT ARE REFERRED TO IN PARTICULAR UNDER TARIFF HEADING 15.01 . THE CHARGE IS IMPOSED ON THE NET WEIGHT OF THE MEAT - IN THE PRESENT CASE THE LARD - AND THE AMOUNT THEREOF IS IDENTICAL PER KILOGRAMME TO THAT OF THE CHARGE IMPOSED ON INDIGENOUS PIGMEAT WHEN IT IS SLAUGHTERED .
6IN ITS FIRST QUESTION THE NATIONAL COURT ASKS WHETHER IT IS ' ' CONTRARY TO THE PROHIBITION ON CHARGES HAVING AN EFFECT EQUIVALENT TO CUSTOMS DUTIES ON IMPORTS WITHIN THE MEANING OF ARTICLES 9 , 12 AND 13 OF THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY TO APPLY A CHARGE IMPOSED ON THE IMPORTS OF LARD FROM ANOTHER MEMBER STATE INTENDED FOR USE IN ANIMAL FEEDING-STUFFS IN ORDER TO COMPENSATE FOR THE LEVYING OF A DOMESTIC CHARGE ON THE SLAUGHTER OF SWINE ' ' . THIS QUESTION ASKS IN SUBSTANCE WHETHER THE CONCEPT OF A CHARGE HAVING AN EFFECT EQUIVALENT TO A CUSTOMS DUTY - WHICH IS PROHIBITED IN INTRA-COMMUNITY TRADE - EXTENDS TO A NATIONAL CHARGE OF THE KIND REFERRED TO BY THE NATIONAL COURT , IN SO FAR AS THAT CHARGE IS IMPOSED ON PRODUCTS IMPORTED FROM OTHER MEMBER STATES WHEN THEY ARE IMPORTED , AND IN PARTICULAR ON THOSE COMING WITHIN TARIFF HEADING 15.01 ( LARD AND OTHER PIG FAT . . .).
7AS THE COURT HAS ACKNOWLEDGED SEVERAL TIMES , AND IN PARTICULAR IN ITS JUDGMENT OF 25 JANUARY 1977 IN CASE 46/76 , W . J . G . BAUHUIS V THE NETHERLANDS STATE ( 1977 ) ECR 5 , ANY PECUNIARY CHARGE , WHATEVER ITS DESIGNATION AND MODE OF APPLICATION , WHICH IS IMPOSED