19Whilst it recognises that Community customs law sets out a whole range of costs or items which, when indicated separately from the price of the imported goods, are not to be included in the customs value of those goods and that the Court has already given several rulings on the interpretation of the relevant provisions of Regulations No 1224/80 and No 1495/80 — in particular in Case 290/84 Mainfrucht Obstverwertung [1985] ECR 3909; Case C-79/89 Brown Boveri [1991] ECR I-1853; Case C-21/91 Wünsche [1992] ECR I-3647; Case C-340/93 Thierschmidt [1994] ECR I-3905, and Case C-93/96 ICT [1997] ECR I-2881) — the Bundesfinanzhof states, however, in its order for reference, that analysis of the Community legislation and the relevant case-law of the Court does not yield a clear answer to the question whether interest payments may be considered to be ‘distinguished’ from the price of the good where, at the material time, namely of the acceptance of the customs declaration, the customs authorities are in possession only of the invoice for the net price of the imported good and that that invoice, like the declaration of customs value, does not reveal either expressly or by implication that the buyer also paid interest in the context of the import transaction in question. That question is also unresolved in recent German legal literature and Community legislation contains elements which support the positions of both Kyocera and the Hauptzollamt.
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