PLACING OF IMPORTED GOODS IN TEMPORARY STORAGE IN THE SPECIAL STORES OF PUBLIC WAREHOUSES CLEARLY REPRESENTS A SERVICE RENDERED TO TRADERS . A DECISION TO DEPOSIT THE GOODS THERE CAN INDEED BE TAKEN ONLY AT THE REQUEST OF THE TRADER CONCERNED AND THEN ENSURES THEIR STORAGE WITHOUT PAYMENT OF DUTIES , UNTIL THE TRADER HAS DECIDED HOW THEY ARE TO BE DEALT WITH . MOREOVER THE COMMISSION DOES NOT DISPUTE THAT THE PLACING OF GOODS IN TEMPORARY STORAGE MAY LEGALLY GIVE RISE TO THE PAYMENT OF CHARGES COMMENSURATE WITH THE SERVICE THUS RENDERED .
12 HOWEVER , IT APPEARS BOTH FROM THE COMBINED PROVISIONS OF ARTICLES 16 , 30 AND 34 OF THE BELGIAN ROYAL DECREE OF 29 JANUARY 1979 AND FROM THE ARGUMENTS ADVANCED BEFORE THE COURT , THAT THE STORAGE CHARGES ARE PAYABLE EQUALLY WHEN THE GOODS ARE PRESENTED AT THE PUBLIC WAREHOUSE SOLELY FOR THE COMPLETION OF CUSTOMS FORMALITIES , EVEN THOUGH THEY HAVE BEEN EXEMPTED FROM STORAGE AND THE IMPORTER HAS NOT REQUESTED THAT THEY BE PUT IN TEMPORARY STORAGE .
13 ADMITTEDLY THE LUXEMBOURG GOVERNMENT CLAIMS THAT EVEN IN THAT CASE , A SERVICE IS RENDERED TO THE IMPORTER . IT IS ALWAYS OPEN TO THE LATTER TO AVOID PAYMENT OF THE DISPUTED CHARGES BY CHOOSING TO HAVE HIS GOODS CLEARED THROUGH CUSTOMS AT THE FRONTIER , WHERE SUCH A PROCEDURE IS FREE . MOREOVER , BY USING A PUBLIC WAREHOUSE , THE IMPORTER IS ENABLED TO HAVE THE GOODS CLEARED THROUGH CUSTOMS NEAR THE PLACES FOR WHICH HIS PRODUCTS ARE BOUND AND HE IS THEREFORE RELIEVED OF THE NECESSITY OF HIMSELF EITHER HAVING AT HIS DISPOSAL PREMISES SUITABLE FOR THEIR CLEARANCE , OR HAVING RECOURSE TO PRIVATE PREMISES , THE USE OF WHICH IS MORE EXPENSIVE THAN THAT OF THE PUBLIC WAREHOUSES . IT IS THEREFORE LEGITIMATE , IN THE LUXEMBOURG GOVERNMENT ' S VIEW , TO IMPOSE A CHARGE COMMENSURATE WITH THAT SERVICE .
14 THAT ARGUMENT CANNOT HOWEVER BE ACCEPTED . WHILST IT IS TRUE THAT THE USE OF A PUBLIC WAREHOUSE IN THE INTERIOR OF THE COUNTRY OFFERS CERTAIN ADVANTAGES TO IMPORTERS , IT SEEMS CLEAR FIRST OF ALL THAT SUCH ADVANTAGES ARE LINKED SOLELY WITH THE COMPLETION OF CUSTOMS FORMALITIES WHICH , WHATEVER THE PLACE , IS ALWAYS COMPULSORY . IT SHOULD MOREOVER BE NOTED THAT SUCH ADVANTAGES RESULT FROM THE SCHEME OF COMMUNITY TRANSIT , INTRODUCED BY REGULATIONS NOS 542/69 AND 222/77 , NOT IN THE INTERESTS OF INDIVIDUAL TRADERS , BUT , AS THE FOURTH AND SIXTH RECITALS IN THE PREAMBLE TO REGULATION NO 222/77 CLEARLY INDICATE , IN ORDER TO INCREASE THE FLUIDITY OF MOVEMENT OF GOODS AND TO FACILITATE TRANSPORT WITHIN THE COMMUNITY . THERE CAN THEREFORE BE NO QUESTION OF LEVYING ANY CHARGES FOR CUSTOMS CLEARANCE FACILITIES ACCORDED IN THE INTEREST OF THE COMMON MARKET .
15 IT FOLLOWS FROM THE FOREGOING , THAT WHEN PAYMENT OF STORAGE CHARGES IS DEMANDED SOLELY IN CONNECTION WITH THE COMPLETION OF CUSTOMS FORMALITIES , IT CANNOT BE REGARDED