AND THAT THE QUANTITY OF THAT PRODUCT SOLD BY THE PLAINTIFF IN THE MAIN PROCEEDINGS HAD BEEN SMUGGLED INTO GERMAN TERRITORY IN ORDER TO BE ILLEGALLY EXPORTED TO A THIRD COUNTRY . THE FINANZGERICHT REFERS TO THE ABOVE-MENTIONED JUDGMENT OF THE COURT AND ASKS WHETHER IT IS NOT THE PROHIBITION OF THE IMPORTATION AND MARKETING OF DRUGS , RATHER THAN THEIR DESTRUCTION , WHICH PREVENTS THE APPLICATION OF CUSTOMS DUTIES AND WHETHER , IN SUCH CIRCUMSTANCES , IT IS NOT APPROPRIATE TO CONCLUDE THAT NO CUSTOMS DEBT CAN ARISE . ONLY IF THE COURT DOES NOT ACCEPT THAT CONCLUSION DOES THE QUESTION ARISE WHETHER REMOVAL OF THE UNLAWFUL DRUGS FROM THE CUSTOMS TERRITORY MUST BE ASSIMILATED TO DESTRUCTION OF THEM .
5 HAVING REGARD TO THOSE CONSIDERATIONS , THE NATIONAL COURT SUBMITTED THE FOLLOWING QUESTION FOR A PRELIMINARY RULING :
' ' SINCE THE INTRODUCTION OF THE COMMON CUSTOMS TARIFF HAS A MEMBER STATE BEEN AUTHORIZED TO CHARGE CUSTOMS DUTIES ON DRUGS WHICH HAVE BEEN SMUGGLED INTO AND SUBSEQUENTLY REMOVED FROM THE CUSTOMS TERRITORY OF THE COMMUNITY?
' '
6 THE NATIONAL COURT RIGHTLY STATES THAT THE FIRST QUESTION WHICH MUST BE ANSWERED IS WHETHER THE UNLAWFUL IMPORTATION INTO THE COMMUNITY OF ILLEGALLY MARKETED DRUGS GIVES RISE TO A CUSTOMS DEBT . THE COURT WILL EXAMINE THAT QUESTION FIRST .
7 SO PHRASED , THE QUESTION DOES NOT CONCERN THE PROBLEM OF THE UNLAWFUL IMPORTATION OF PRODUCTS IN GENERAL BUT THAT OF THE UNLAWFUL IMPORTATION OF DRUGS .
8 AS THE COURT POINTED OUT IN THE HORVATH JUDGMENT CITED ABOVE , DRUGS SUCH AS MORPHINE , HEROIN AND COCAINE DISPLAY SPECIAL FEATURES IN SO FAR AS THEIR HARM FULNESS IS GENERALLY RECOGNIZED AND THEIR IMPORTATION AND MARKETING ARE PROHIBITED IN ALL THE MEMBER STATES , EXCEPT IN TRADE WHICH IS STRICTLY CONTROLLED AND LIMITED TO AUTHORIZED USE FOR PHARMACEUTICAL AND MEDICAL PURPOSES .
9 THIS LEGAL POSITION IS IN CONFORMITY WITH THE SINGLE CONVENTION ON NARCOTIC DRUGS , 1961 , ( UNITED NATIONS TREATY SERIES 520 , NO 7515 ), TO WHICH ALL THE MEMBER STATES ARE NOW PARTIES . IN THE PREAMBLE TO THAT CONVENTION THE PARTIES STATE THAT ADDICTION TO NARCOTIC DRUGS CONSTITUTES A SERIOUS EVIL FOR THE INDIVIDUAL AND IS FRAUGHT WITH SOCIAL AND ECONOMIC DANGER TO MANKIND ; THEY DECLARE THAT THEY ARE CONSCIOUS OF THEIR DUTY TO PREVENT AND COMBAT THAT EVIL , WHILST RECOGNIZING THAT THE MEDICAL USE OF NARCOTIC DRUGS IS INDISPENSABLE FOR THE RELIEF OF PAIN AND THAT ADEQUATE PROVISION MUST BE MADE TO ENSURE THE AVAILABILITY OF NARCOTIC DRUGS FOR SUCH PURPOSES . PURSUANT TO ARTICLE 4 OF THE CONVENTION THE PARTIES ARE TO TAKE ALL THE MEASURES NECESSARY TO LIMIT EXCLUSIVELY TO MEDICAL AND SCIENTIFIC PURPOSES THE PRODUCTION , MANUFACTURE , EXPORT , IMPORT , DISTRIBUTION OF , TRADE IN , USE AND POSSESSION OF DRUGS .
10 AS A RESULT , DRUGS WHICH ARE NOT CONFINED WITHIN CHANNELS OF DISTRIBUTION STRICTLY CONTROLLED BY THE COMPETENT AUTHORITIES FOR USE FOR