. 156 ).
2 THOSE QUESTIONS HAVE BEEN RAISED IN AN ACTION BROUGHT BY CATERPILLAR OVERSEAS , A SWISS COMPANY , AGAINST THE BELGIAN STATE FOR AN ORDER THAT THE LATTER REFUND THE CUSTOMS DUTIES WHICH IT IS ALLEGED TO HAVE LEVIED WRONGLY ON THE IMPORT INTO THE CUSTOMS TERRITORY OF THE COMMUNITY OF SPARE PARTS FOR CATERPILLAR MACHINES AND WHICH THE PLAINTIFF IN THE MAIN ACTION PAID UNDER PROTEST TO AVOID LEGAL PROCEEDINGS .
3 THE ACTION CONCERNS THE QUESTION OF THE VALUE TO BE TAKEN AS BASIS FOR CALCULATING THE CUSTOMS DUTIES ON THE ENTRY INTO THE EEC OF SPARE PARTS MARKETED BY CATERPILLAR OVERSEAS . THAT COMPANY , WHICH IS A SUBSIDIARY OF THE AMERICAN CATERPILLAR TRACTOR COMPANY , HAS ITS REGISTERED OFFICE IN SWITZERLAND AND A BRANCH IN GRIMBERGEN , BELGIUM . ACCORDING TO THE JUDGMENT MAKING THE REFERENCE IT MAINTAINS IN SUBSTANCE THAT THE CUSTOMS LONG ACCEPTED , AND RIGHTLY SO , THAT THE CUSTOMS DUTIES IN QUESTION HAD TO BE CALCULATED ON THE PRICES ACTUALLY CHARGED TO THE BRANCH IN BELGIUM BY THE COMPANIES WHICH SUPPLIED ITS SPARE PARTS ; THE SPARE PARTS WERE ORDERED THROUGH THE BRANCH FROM CATERPILLAR TRACTOR IN THE UNITED STATES OR FROM OTHER SUBSIDIARIES OF CATERPILLAR TRACTOR OR EVEN FROM COMPANIES ASSOCIATED WITH THE LATTER . ON THE OTHER HAND THE BELGIAN CUSTOMS MAINTAINS THAT THE VALUE FOR CUSTOMS PURPOSES OF THE SPARE PARTS MUST BE ESTABLISHED ON ANOTHER BASIS WHICH WOULD LEAD TO AN INCREASE OF 20 % ON THE PRICE CHARGED .
THE CONCEPT OF VALUE FOR CUSTOMS PURPOSES
4 THE COURT FIRST OF ALL PUTS THREE QUESTIONS WHICH IT DESCRIBES AS ' ' GENERAL ' ' AND WHICH CONCERN THE RELATIONSHIP BETWEEN THE CONCEPT OF ' ' NORMAL PRICE ' ' , WHICH CONSTITUTES THE VALUE FOR CUSTOMS PURPOSES OF IMPORTED GOODS ACCORDING TO ARTICLE 1 OF REGULATION NO 803/68 AND THAT OF THE ' ' PRICE PAID OR PAYABLE ' ' WHICH IN CERTAIN CIRCUMSTANCES MAY BE ACCEPTED AS THE VALUE FOR CUSTOMS PURPOSES ACCORDING TO ARTICLE 9 OF THE SAME REGULATION . THE FIRST OF THOSE GENERAL QUESTIONS IS WORDED AS FOLLOWS :
' ' IN SO FAR AS ARTICLE 9 OF REGULATION NO 803/68 PROVIDES THAT ' THE PRICE PAID OR PAYABLE MAY BE ACCEPTED ' ( ON CERTAIN CONDITIONS ) ' AS THE VALUE FOR CUSTOMS PURPOSES ' , DOES IT GIVE A DEFINITION OF THE VALUE FOR CUSTOMS PURPOSES THAT IS INDEPENDENT OF OR DIFFERENT FROM THE DEFINITION GIVEN IN ARTICLE 1 AS ' THE NORMAL PRICE ' , OR DOES IT DEROGATE FROM ARTICLE 1?
' '
5 THE AIM OF REGULATION NO 803/68 IS TO ENSURE THE UNIFORM APPLICATION OF THE COMMON CUSTOMS TARIFF . TO THIS END ITS PROVISIONS AIM TO AVOID ARBITRARY OR FICTITIOUS VALUES AND TO BASE THE VALUE FOR CUSTOMS PURPOSES OF IMPORTED GOODS ON THEIR REAL VALUE . ARTICLE 1 OF THE REGULATION TRANSLATES THAT IDEA BY PROVIDING THAT THE VALUE FOR CUSTOMS PURPOSES