DECEMBER 1979 ( BUNDESGESETZBLATT I - 1979 , P . 2150 ), THE GERMAN CUSTOMS AUTHORITIES CONFISCATED THE CIGARETTES WHICH THEY DID NOT ACCEPT AS BEING DUTY-FREE .
4 IT FOLLOWS FROM PARAGRAPH 2 ( 1 ), POINT 1 ( A ) ( BB ) AND PARAGRAPH 3 ( 4 ), POINT 1 OF THAT REGULATION THAT WHEREAS TRAVELLERS WHO ARE RESIDENT IN EUROPE MAY IMPORT FOR THEIR PERSONAL USE OR AS PRESENTS 300 DUTY-FREE CIGARETTES , THE RESIDENTS OF MUNICIPALITIES SITUATED NEAR THE FRONTIER , WHOSE TRAVEL INTO FOREIGN TERRITORY HAS NOT EXCEEDED 15 KM IN DEPTH , MAY IMPORT ONLY 40 CIGARETTES .
5 WHEN THE OBJECTION WHICH HE LODGED WITH THE OBERFINANZDIREKTION DUSSELDORF WAS REJECTED MR PAUL APPEALED TO THE FINANZGERICHT DUSSELDORF .
6 TO RESOLVE THE QUESTION WHETHER OR NOT THE AFOREMENTIONED PROVISIONS OF THE GERMAN CUSTOMS REGULATION WENT BEYOND THE TERMS OF THE AFORESAID REGULATION NO 1544/69 OF THE COUNCIL , AS AMENDED , ARTICLE 4 OF WHICH PROVIDES :
' MEMBER STATES MAY SET LOWER LIMITS AS TO VALUE AND/OR QUANTITY FOR THE EXEMPTION OF GOODS WHEN THEY ARE IMPORTED . . . IN FRONTIER-ZONE TRAVEL ' ,
THE FINANZGERICHT DUSSELDORF DECIDED TO REFER THE FOLLOWING QUESTION TO THE COURT FOR A PRELIMINARY RULING :
' IS THE EXPRESSION ' ' IMPORTED : - IN FRONTIER-ZONE TRAVEL ' ' IN ARTICLE 4 OF REGULATION ( EEC ) NO 1544/69 OF THE COUNCIL OF 23 JULY 1969 TO BE INTERPRETED AS REFERRING TO IMPORTS EFFECTED BY RESIDENTS OF A MUNICIPALITY SITUATED NEAR THE FRONTIER , WHOSE TRAVEL IN THE CUSTOMS TERRITORY ON THE OTHER SIDE THEREOF CANNOT BE SHOWN TO HAVE EXTENDED BEYOND THE STRIP OF LAND 15 KM WIDE ON THAT SIDE , REGARDLESS OF WHETHER THEY RE-ENTERED IN THE VICINITY OF THEIR MUNICIPALITY SITUATED NEAR THE FRONTIER OR AT ANOTHER PLACE , MUCH FARTHER AWAY?
'
7 THE COURT OBSERVES THAT ACCORDING TO THE LAST RECITAL AND ARTICLE 1 OF REGULATION NO 1544/69 OF THE COUNCIL , AS AMENDED , THAT REGULATION ESTABLISHES THE EXEMPTIONS FROM DUTIES UNDER THE COMMON CUSTOMS TARIFF AND THUS APPLIES ONLY TO TRAVELLERS FROM A NON-MEMBER COUNTRY .
8 SINCE THE CASE IS CONCERNED WITH THE IMPORTATION OF GOODS BETWEEN MEMBER STATES IT IS NECESSARY TO CONSIDER ONLY THE PROVISIONS OF COUNCIL DIRECTIVE NO 69/169 OF 28 MAY 1969 ON THE HARMONIZATION OF PROVISIONS LAID DOWN BY LAW , REGULATION OR ADMINISTRATIVE ACTION RELATING TO EXEMPTION FOR TURNOVER TAX AND EXCISE DUTY ON IMPORTS IN INTERNATIONAL TRAVEL ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1969 ( I ), P . 232 ), AS AMENDED BY COUNCIL DIRECTIVE 72/230 OF 12 JUNE 1972 ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1972 ( II ), P . 565 ) AND DIRECTIVES 78/1032 AND 78/1033 OF 19 DECEMBER 1978 ( OFFICIAL JOURNAL , L 366 , PP . 28 AND 31 ). ARTICLE 2 ( 1 ) OF COUNCIL DIRECTIVE 69/169 , AS AMENDED , PROVIDES THAT THE EXEMPTION IN QUESTION