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OPINION OF MR ADVOCATE-GENERAL REISCHL DELIVERED ON 7 MAY 1974 ( 1 ) Mr President, Members of the Court, The questions in Case 3/74 referred to you by the Bundesverwaltungsgericht concern problems with regard to the licence system laid down in the context of the organization of agricultural markets. The main point at issue is to determine at what point in time the obligation to import incumbent upon the importer and guaranteed by the furnishing of security can be regarded as fulfilled. The Einfuhr- und Vorratsstelle für Getreide und Futtermittel, the defendant in the main action, issued to Firma Pfützenreuter, the plaintiff, on 3 February 1967, two import licences for a total of 500000 kg of French brewing barley, valid until 31 May 1967. In guarantee of this import the plaintiff furnished security of 10000 DM. Up to 24 May 1967 the plaintiff imported 260464 kg of brewing barley. On 31 May 1967 it presented a further 250000 kg, loaded on board ship, at the customs office at Emmerich-Hafen and requested clearance for transport under customs bond to the customs office at Düsseldorf. A certificate stating that the goods had crossed the frontier was delivered and the barley was presented to the customs office at Düsseldorf; it was unloaded there on 5 June 1967 and put into free circulation. The reason why customs clearance for free circulation was not given at the customs office at Emmerich-Hafen is that, according to the uncontested statement of the plaintiff, on 31 May 1967 ... Прочетете още