AS AMENDED BY ARTICLE 1 OF REGULATION NO 3193/80 , THAT THE COST OF TRANSPORT WITHIN THE COMMUNITY MUST BE INCLUDED IN THE TRANSACTION VALUE REFERRED TO IN ARTICLE 3 ( 1 ).
15 IN MAINFRUCHT ' S VIEW , THE QUESTION CALLS FOR A NEGATIVE REPLY , FOR REASONS CONNECTED WITH THE WORDING OF ARTICLE 3 ( 1 ) OF REGULATION NO 1224/80 , THE ORIGIN AND BACKGROUND TO THAT PROVISION AND THE OVERALL SCHEME OF THE REGULATION .
16 AS REGARDS THE WORDING OF THE PROVISION , MAINFRUCHT STATES THAT INTRA-COMMUNITY TRANSPORT COSTS ARE PAID NOT FOR THE IMPORTED GOODS BUT FOR THEIR TRANSPORT , EVEN WHERE THEY ARE PAID TO THE SUPPLIER OF THE GOODS . MOREOVER , THOSE COSTS ARE PAID FOR CARRIAGE WITHIN THE COMMUNITY AND NOT FOR EXPORTATION TO THE CUSTOMS TERRITORY OF THE COMMUNITY . IT IS ALSO APPARENT FROM THE WORDING OF ARTICLE 3 THAT ONLY THE COST OF TRANSPORT TO THE PLACE OF INTRODUCTION INTO THE CUSTOMS TERRITORY OF THE COMMUNITY IS TO BE ADDED , UNDER ARTICLE 8 ( 1 ) ( E ) ( I ), TO THE VALUE FOR CUSTOMS PURPOSES . A CONTRARIO , THE INTRA-COMMUNITY TRANSPORT COSTS MUST NOT BE INCLUDED IN THAT VALUATION .
17 AS REGARDS THE ORIGIN OF AND BACKGROUND TO REGULATION NO 1224/80 , AND IN PARTICULAR ARTICLE 3 THEREOF , MAINFRUCHT STATES THAT , AS IS APPARENT FROM THE RECITALS TO THE SAID REGULATION , THE REGULATION WAS ADOPTED FOR THE PURPOSE OF INCORPORATING INTO COMMUNITY LAW THE AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE ( GATT ) ( SEE COUNCIL DECISION 8/271/EEC OF 10 DECEMBER 1979 , OFFICIAL JOURNAL 1980 , L 71 , P . 1 , AND IN PARTICULAR THE TEXT OF THE ABOVE AGREEMENT , AT P . 107 ), ARTICLE 8 ( 2 ) OF WHICH PROVIDES :
' IN FRAMING ITS LEGISLATION , EACH PARTY SHALL PROVIDE FOR THE INCLUSION IN OR THE EXCLUSION FROM THE CUSTOMS VALUE , IN WHOLE OR IN PART , OF THE FOLLOWING :
( A ) THE COST OF TRANSPORT OF THE IMPORTED GOODS TO THE PORT OR PLACE OF IMPORTATION ;
( B ) . . . ' .
18 FROM THAT PROVISION MAINFRUCHT INFERS THAT THE COMMUNITY WAS NOT EMPOWERED , UNDER THE ABOVEMENTIONED AGREEMENT , TO ADOPT PROVISIONS REQUIRING THE INCLUSION OF INTRA-COMMUNITY TRANSPORT COSTS IN THE CUSTOMS VALUE .
19 THAT INTERPRETATION IS , ACCORDING TO MAINFRUCHT , CONFIRMED BY THE SCHEME OF ARTICLE 3 AND THAT OF REGULATION NO 1224/80 AS A WHOLE . NOWHERE IN ARTICLE 3 IS IT STATED THAT INTRA-COMMUNITY TRANSPORT COSTS ARE INCLUDED IN THE TRANSACTION VALUE , REFERENCE BEING MADE ONLY TO ARTICLE 8 , WHICH CONCERNS THE COSTS OF TRANSPORT OUTSIDE THE COMMUNITY . AS REGARDS ARTICLE 3 ( 3 ), THAT PROVISION STATES THAT THE PRICE ACTUALLY PAID OR TO BE PAID IS ' THE TOTAL PAYMENT MADE OR TO