PRODUCT IS CERTIFIED BY THE ISSUE OF A EUR 1 MOVEMENT CERTIFICATE , AS LAID DOWN IN THE PROTOCOL .
12 THE COMMISSION AND THE ITALIAN GOVERNMENT ALSO STATE THAT THE COMMUNITY CUSTOMS AUTHORITIES ARE NOT ENTITLED TO SUBSTITUTE THEIR OWN CALCULATIONS FOR THE ASSESSMENT OF THE ELEMENTS OF VALUE TAKEN INTO CONSIDERATION BY THE AUTHORITIES OF THE EXPORTING STATE IN ORDER TO DETERMINE ORIGIN . THEY ARE THEREFORE UNDER AN OBLIGATION TO APPLY THE PREFERENTIAL TREATMENT PROVIDED FOR BY THE AGREEMENT TO GOODS WHOSE SWISS ORIGIN IS DULY CERTIFIED . THE COMMISSION EMPHASIZES THAT IT IS IMPORTANT THAT THE DECISIONS TAKEN BY THE SWISS CUSTOMS AUTHORITIES CONCERNING ORIGIN ARE RESPECTED IN THE COMMUNITY IN VIEW OF THE FACT THAT THE COMMUNITY , FOR ITS PART , MUST BE ABLE TO EXPECT THAT SUCH DECISIONS TAKEN BY THE CUSTOMS AUTHORITIES OF THE MEMBER STATES ARE ALSO RECOGNIZED IN SWITZERLAND .
13 THE COMMISSION AND THE ITALIAN GOVERNMENT CONSIDER THAT ONLY THAT METHOD IS CAPABLE OF ENSURING THAT THE DETERMINATION OF ORIGIN IS THE SAME IN ALL THE MEMBER STATES OF THE COMMUNITY , SINCE THE APPLICATION OF NATIONAL RULES SUCH AS THE FRENCH CUSTOMS CODE MIGHT LEAD TO CONFLICTING DETERMINATIONS OF THE ORIGIN OF THE SAME PRODUCT DEPENDING ON THE FLUCTUATIONS OF THE DIFFERENT NATIONAL CURRENCIES . SUCH DIFFERENCES OF DETERMINATION WOULD IN TURN LEAD TO DEFLECTIONS OF TRADE AND DISTORTIONS OF COMPETITION .
14 IN CONCLUSION THE COMMISSION AND THE ITALIAN GOVERNMENT TAKE THE VIEW THAT IT IS NECESSARY TO REPLY IN THE NEGATIVE TO THE FIRST QUESTION SUBMITTED BY THE COUR DE CASSATION INASMUCH AS IT IS FOR THE NATIONAL CUSTOMS AUTHORITIES TO RE-ASSESS , ON THE BASIS OF THE OFFICIAL EXCHANGE RATE PREVAILING ON THE DATE OF IMPORTATION , THE ELEMENTS USED TO DETERMINE THE ORIGIN OF THE GOODS ON THE BASIS OF THE DIFFERENT COMPONENT PARTS OF A PRODUCT . THEY CONSIDER THAT IN REPLY TO THE SECOND QUESTION IT SHOULD BE STATED THAT THE VALUES TO BE TAKEN INTO CONSIDERATION IN ORDER TO ESTABLISH THE ORIGIN AND CONSEQUENTLY , TO DETERMINE WHETHER THE PREFERENTIAL TREATMENT PROVIDED FOR BY THE FREE-TRADE AGREEMENT IS TO BE APPLIED , MUST BE ASSESSED IN ACCORDANCE WITH THE DIVISION OF POWERS PROVIDED FOR BY PROTOCOL NO 3 ANNEXED TO THE AGREEMENT CONCLUDED WITH THE SWISS CONFEDERATION . THE COMMISSION DRAWS ATTENTION TO THE FACT THAT ARTICLE 16 OF PROTOCOL NO 3 IMPOSES ON THE MEMBER STATES AND SWITZERLAND THE OBLIGATION TO ASSIST EACH OTHER IN CHECKING THE AUTHENTICITY AND THE ACCURACY OF EUR 1 MOVEMENT CERTIFICATES AND THAT ARTICLE 17 ENABLES THOSE CERTIFICATES TO BE CHECKED SUBSEQUENTLY WHERE THERE IS ANY DOUBT AS TO THE ACCURARY OF THE INFORMATION REGARDING THE TRUE ORIGIN OF THE GOODS IN QUESTION .
15 IN THE COURSE OF THE ORAL PROCEDURE , THE PLAINTIFFS IN THE MAIN PROCEEDINGS REFERRED TO THEIR FIRST ARGUMENT AND STATED THAT THEY WERE ALSO PREPARED TO ACCEPT THE COMMISSION ' S LINE OF REASONING WHICH , IN THEIR VIEW