TARIFF HEADING, MAY BE LEVIED ON THE SUGAR CONTAINED IN THE PRODUCT ".
2 ACCORDING TO THE WORDING OF THE SAID FIRST PARAGRAPH OF ARTICLE 16, " IF UPON THE ENTRY INTO FORCE OF THIS REGULATION THE CUSTOMS DUTY APPLICABLE TO GOODS TO WHICH IT APPLIES IS BOUND UNDER GATT,...THE TOTAL AMOUNT OF THE TAX MENTIONED IN ARTICLE 10 " OF THE SAME REGULATION - THAT IS TO SAY, OF THE DUTY IMPOSED ON THE IMPORTATION OF GOODS TO WHICH THE REGULATION APPLIES FROM THIRD COUNTRIES INTO A MEMBER STATE -, " EXPRESSED AS A PERCENTAGE OF THE IMPORT PRICE OF THE GOODS IN QUESTION, MAY NOT EXCEED THE RATE OF THE CONSOLIDATED COMMON CUSTOMS TARIFF DUTY IN RELATION TO THIRD COUNTRIES ".
3 ACCORDING TO THE WORDING OF SCHEDULE XL IN ANNEX B TO THE GATT PROTOCOL, A RATE OF 27 PER CENT IS IMPOSED IN RESPECT OF TARIFF HEADING 17.04 FOR " SUGAR CONFECTIONERY, NOT CONTAINING COCOA...C OTHER " AND TARIFF HEADING 18.06 FOR " CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA " SUBJECT TO FOOTNOTE ( A ) CONCERNING AN ADDITIONAL DUTY ON SUGAR . THIS FOOTNOTE PROVIDES THAT " THE COMMUNITY RESERVES THE RIGHT TO LEVY, IN ADDITION TO THE BOUND DUTY, AN ADDITIONAL DUTY ON SUGAR, CORRESPONDING TO THE CHARGE BORNE BY SUGAR ON IMPORTATION, AND APPLICABLE TO THE QUANTITY OF VARIOUS SUGAR ( CALCULATED IN SUCROSE ) CONTAINED IN THESE PRODUCTS ".
4 THE QUESTION RAISED SEEKS THEREFORE TO ASCERTAIN WHETHER THE MAXIMUM RATE WHICH, ACCORDING TO ARTICLE 16, THE DISPUTED CHARGE MAY NOT EXCEED CONSISTS OF THE DUTY OF 27 PER CENT LAID DOWN IN THE GATT PROTOCOL OR THE TOTAL OF THAT DUTY AND THE " ADDITIONAL DUTY ON SUGAR " REFERRED TO IN FOOTNOTE ( A ).
5 IT HAS BEEN CONTENDED THAT THE AFOREMENTIONED PROVISIONS OF THE GATT PROTOCOL DISTINGUISH BETWEEN THE " BOUND DUTY " - A CONCEPT WHICH WOULD RELATE SOLELY TO THE RATE OF 27 PER CENT - ON THE ONE HAND, AND THE " ADDITIONAL DUTY ON SUGAR ON THE OTHER .
6 MOREOVER, THE COMMUNITY PROVISIONS APPLICABLE HAVE NOT DEFINED THE EXPRESSIONS " BINDING " AND " BOUND DUTY " ANY MORE THAN DID THOSE OF GATT . IT IS COMMON GROUND THAT THESE EXPRESSIONS ARE FREQUENTLY USED IN A WIDE SENSE TO COVER ALL THE TARIFF CONCESSIONS MADE BY THE MEMBERS OF GATT AND TO FORM THE SUBJECT OF AN OBLIGATION WITHIN THE FRAMEWORK OF THAT AGREEMENT . ACCORDINGLY, THE ANSWER TO THE QUESTION RAISED MUST BE DEDUCED PRIMARILY FROM THE REASONS FOR AND AIMS OF REGULATION NO 160/66/EEC .
7 UNDER THE TERMS OF ARTICLE 2, THIS REGULATION APPLIES NOT ONLY TO THE PRODUCTS WHICH ARE THE SUBJECT OF THE MAIN PROCEEDINGS, BUT TO ALL THE GOODS LISTED IN THE ANNEX THERETO .
7 UNDER THE TERMS OF ARTICLE 2, THIS REGULATION APPLIES NOT ONLY TO THE PRODUCTS WHICH ARE THE SUBJECT OF THE MAIN PROCEEDINGS, BUT TO ALL THE GOODS LISTED IN