SECOND SUBHEADING :
' ' ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES . ' '
16 SUCH CONDITIONS WERE DETERMINED BY THE COMMISSION IN REGULATION NO 1775/77 ( OFFICIAL JOURNAL , L 195 , P . 5 ) WHICH STATES THAT COMMISSION REGULATION NO 1535/77 OF 4 JULY 1977 DETERMINED THE CONDITIONS UNDER WHICH CERTAIN GOODS WERE ELIGIBLE UPON IMPORTATION FOR A FAVOURABLE TARIFF ARRANGEMENT BY REASON OF THEIR END-USE . ARTICLE 3 OF THE LATTER REGULATION PROVIDES THAT THE BENEFIT OF THE FAVOURABLE TARIFF ARRANGEMENT IS CONDITIONAL UPON THE GRANT OF A WRITTEN AUTHORIZATION BY THE COMPETENT AUTHORITIES . THE TARIEFCOMMISSIE FOUND THAT THE PLAINTIFF IN THE MAIN ACTION DID NOT OBTAIN SUCH AN AUTHORIZATION .
17 THE OBLIGATION TO OBTAIN A WRITTEN AUTHORIZATION FROM THE COMPETENT AUTHORITIES IS DESIGNED TO FACILITATE THE TASK OF THE CUSTOMS AUTHORITIES AND TO AVOID FRAUD . IN THE INTEREST OF LEGAL CERTAINTY AND THE SMOOTH FUNCTIONING OF THE ADMINISTRATION , THE PROCEDURE PROVIDED FOR IN THE COMMUNITY RULES MUST BE FOLLOWED .
18 CONSEQUENTLY , THE REPLY TO THE SECOND QUESTION MUST BE THAT A PRODUCT CANNOT BE CLASSIFIED UNDER SUBHEADING 29.01 A II WHERE AN AUTHORIZATION WITHIN THE MEANING OF REGULATION NO 1775/77 HAS NOT BEEN OBTAINED .
19 AS A RESULT , THE PRODUCT REFERRED TO IN THE SECOND QUESTION CANNOT BE CLASSIFIED UNDER SUBHEADING 29.01 A II , AND MUST BE CLASSIFIED UNDER SUBHEADING 29.01 A I .
Decision on costs
COSTS
20 THE COSTS INCURRED BY THE GOVERNMENT OF THE KINGDOM OF BELGIUM AND BY THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE . AS THE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED , IN THE NATURE OF A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT , THE DECISION ON COSTS IS A MATTER FOR THAT COURT .
Operative part
ON THOSE GROUNDS ,
THE COURT ( FIRST CHAMBER )
IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE TARIEFCOMMISSIE , AMSTERDAM , BY ORDER OF 16 MARCH 1983 , HEREBY RULES :
1 . A COMPLETELY HYDROGENATED ANIMAL OIL , MANUFACTURED FROM FISH LIVER , WHICH IS AT THE SAME TIME AN ACYCLIC HYDROCARBON , MUST BE CLASSIFIED UNDER SUBHEADING 29.01 A OF THE COMMON CUSTOMS TARIFF .
2.IN THE ABSENCE OF THE AUTHORIZATION PROVIDED FOR BY COMMISSION REGULATION NO 1775/77 OF 4 JULY 1977 ( OFFICIAL JOURNAL , L 195 , P . 5 ), SUCH A PRODUCT MUST BE CLASSIFIED UNDER SUBHEADING 29.01 A I .