CONSIDERED TO HAVE BEEN ACCOMPLISHED AND LEGALLY ESTABLISHED .
14 THE MERE FACT THAT THE GOODS IN QUESTION HAVE DULY CROSSED THE FRONTIER OF THE MEMBER STATE OF DESTINATION CANNOT BE SUFFICIENT, SINCE IN THIS CASE THE POSSIBILITY OF RE-EXPORTATION REMAINS .
15 FOR SIMILAR REASONS THE IMPORTER'S DECLARATION TO THE CUSTOMS AUTHORITIES THAT THE GOODS ARE INTENDED TO BE IMPORTED AND PUT INTO FREE CIRCULATION CANNOT FULFIL THE REQUIREMENTS OF THE SAID ARTICLE .
16 IN FACT ANY INTERPRETATION OF ARTICLE 7 WHICH WOULD REVERSE THE BURDEN OF PROOF, BY REQUIRING THE COMPETENT AUTHORITY TO ESTABLISH THAT THE GOODS HAD NOT BEEN PUT INTO FREE CIRCULATION AS HAD APPARENTLY BEEN INTENDED, WOULD BE INADMISSIBLE AS BEING PREJUDICIAL TO THE EFFICIENCY OF THE SYSTEM IN QUESTION .
17 ON THE OTHER HAND, HAVING REGARD TO THE LACK OF PRECISION OF THAT PROVISION, THE VIEW COULD BE HELD THAT THE REQUIREMENTS OF ARTICLE 7 WERE FULFILLED WHEN THE IMPORTER HAD PRODUCED DOCUMENTS ESTABLISHING, ON THE ONE HAND, THAT THE RELEVANT GOODS HAD BEEN SUBMITTED TO THE CUSTOMS AUTHORITIES OF THE IMPORTING COUNTRY DURING THE PERIOD OF VALIDITY OF THE LICENCE AND PLACED BY THOSE AUTHORITIES UNDER CUSTOMS BOND AND, ON THE OTHER HAND, THAT THE GOODS HAD SUBSEQUENTLY BEEN GIVEN CUSTOMS CLEARANCE AND BEEN PUT INTO FREE CIRCULATION .
18 IT MUST THEREFORE BE CONCLUDED, IN THE ABSENCE OF ANY MORE PRECISE REQUIREMENTS ON THIS POINT, THAT ARTICLE 7 OF REGULATION NO 102/64 DOES NOT PREVENT AN IMPORTATION WITHIN THE MEANING OF THAT ARTICLE BEING DEFINED AS THE CROSSING OF THE FRONTIER OF THE IMPORTING COUNTRY, DULY RECORDED BY THE COMPETENT CUSTOMS AUTHORITIES, PROVIDED THAT IT IS ALSO ESTABLISHED THAT THE GOODS WERE SUBSEQUENTLY GIVEN CUSTOMS CLEARANCE AND PUT INTO FREE CIRCULATION .
AS TO THE SECOND QUESTION
19 ARTICLE 8 OF REGULATION NO 102/64 LAYS DOWN THAT 'WHERE THE IMPORT OR EXPORT CANNOT BE EFFECTED DURING THE PERIOD OF VALIDITY OF THE LICENCE OWING TO CIRCUMSTANCES TO BE REGARDED AS OF FORCE MAJEURE, AND THERE IS A REQUEST THAT THESE CIRCUMSTANCES BE TAKEN INTO CONSIDERATION ...', THE OBLIGATION TO IMPORT OR EXPORT IS CANCELLED OR EXTENDED IN THE CASES ENUMERATED IN PARAGRAPHS ( 2 ) AND ( 3 ) OF THAT ARTICLE .
20 THE SECOND QUESTION ASKS, FIRSTLY, IF THE NATIONAL COURT IS EMPOWERED TO RECOGNIZE THE EXISTENCE OF A CASE OF FORCE MAJEURE IN CIRCUMSTANCES DIFFERENT FROM THOSE LISTED IN ARTICLE 8 ( 2 ) OF REGULATION NO 102/64 OR FROM THOSE RECOGNIZED BY THE MEMBER STATES PURSUANT TO ARTICLE 8 ( 3 ).
21 THE CONCEPT OF FORCE MAJEURE EMPLOYED IN THAT REGULATION MUST TAKE ACCOUNT OF THE SPECIAL NATURE OF THE RELATIONSHIPS AT PUBLIC LAW EXISTING BETWEEN COMMERCIAL OPERATORS AND THE NATIONAL ADMINISTRATION, AS WELL AS OF THE OBJECTIVES OF THE RULES .
22 IT IS APPARENT FROM THESE OBJECTIVES, AS WELL AS FROM THE ACTUAL PROVISIONS OF THE REGULATIONS IN QUESTION, THAT THE CONCEPT OF FORCE MAJEURE IS NOT LIMITED TO CASES OF ABSOLUTE IMPOSSIBILITY,