2 ) STATES THAT 'RELEASE OF THE SECURITY SHALL BE SUBJECT TO PRODUCTION OF PROOF ..., AS REGARDS IMPORTS, OF COMPLETION OF THE CUSTOMS FORMALITIES '.
PARAGRAPH 4 OF THE SAME ARTICLE PROVIDES THAT 'WHERE A LICENCE OR EXTRACT FROM A LICENCE IS LOST, ISSUING AGENCIES MAY, EXCEPTIONALLY, SUPPLY THE PARTY CONCERNED WITH A DUPLICATE THEREOF ... ( WHICH ) MAY NOT BE SUBMITTED FOR PURPOSES OF EFFECTING IMPORT TRANSACTIONS ...'
ACCORDING TO THE TERMS OF ARTICLE 16 ( 2 ) 'WHERE THE OBLIGATION TO IMPORT OR EXPORT HAS NOT BEEN FULFILLED THE SECURITY SHALL BE FORFEIT '.
ARTICLE 18 ( 1 ), HOWEVER, PROVIDES THAT 'WHERE, AS A RESULT OF FORCE MAJEURE, IMPORT OR EXPORT CANNOT BE EFFECTED DURING THE PERIOD OF VALIDITY OF THE LICENCE OR CERTIFICATE, THE MEMBER STATE ISSUING THE LICENCE OR CERTIFICATE SHALL DECIDE, AT THE REQUEST OF THE TITULAR HOLDER, EITHER THAT THE OBLIGATION TO IMPORT OR EXPORT IS CANCELLED, THE SECURITY BEING RELEASED, OR THAT THE PERIOD OF VALIDITY OF THE LICENCE OR CERTIFICATE IS EXTENDED FOR SUCH PERIOD AS MAY BE CONSIDERED TO BE NECESSARY IN VIEW OF THE CIRCUMSTANCES INVOKED ...'
5 IT IS APPARENT FROM THESE PROVISIONS THAT THE SYSTEM OF LODGING DEPOSITS IS INTENDED TO ENSURE COMPLETION OF THE IMPORTS AND EXPORTS FOR WHICH LICENCES OR CERTIFICATES ARE REQUESTED, SO THAT BOTH THE COMMUNITY AND THE MEMBER STATES MAY BE CERTAIN OF KNOWING EXACTLY WHAT TRANSACTIONS ARE INTENDED .
IN VIEW OF THE OBLIGATION IMPOSED ON MEMBER STATES BY ARTICLE 12 OF THE BASIC REGULATION NO 120/67 TO ISSUE IMPORT AND EXPORT LICENCES TO ANY APPLICANT, ANY FORECAST WOULD BE MEANINGLESS IF THE LICENCES DID NOT IMPOSE ON RECIPIENTS AN OBLIGATION TO ACT IN ACCORDANCE THEREWITH .
THE SYSTEM ESTABLISHED PURSUANT TO THE PRINCIPLES CONTAINED IN THE BASIC REGULATION NO 120/67 BY THE IMPLEMENTING REGULATION NO 1373/70 RELEASES TRADERS FROM THEIR UNDERTAKING ONLY IN CASES WHERE THE IMPORT OR EXPORT TRANSACTION CANNOT BE CARRIED OUT DURING THE PERIOD OF VALIDITY OF THE LICENCE AS A RESULT OF A CASE OF FORCE MAJEURE .
6 THE ANSWER TO THE FIRST QUESTION THEREFORE SHOULD BE THAT ARTICLES 2 ( 1 ) AND 15 ( 4 ) OF REGULATION ( EEC ) NO 1373/70 OF THE COMMISSION MUST NOT BE INTERPRETED AS MEANING THAT LOSS OF AN IMPORT LICENCE AUTOMATICALLY ENTAILS THE LAPSE OF THE OBLIGATION TO IMPORT CREATED BY ITS ISSUE .
WITH REGARD TO THE FIRST PART OF THE SECOND QUESTION
7 THE FIRST PART OF THE SECOND QUESTION ASKS WHETHER THE LOSS OF THE LICENCE CONSTITUTES A CASE OF FORCE MAJEURE WITHIN THE MEANING OF ARTICLE 18 OF REGULATION NO 1373/70 OF THE COMMISSION .
8 SINCE THE CONCEPT OF FORCE MAJEURE DIFFERS IN CONTENT IN DIFFERENT AREAS OF THE LAW AND IN ITS VARIOUS SPHERES OF APPLICATION, THE PRECISE MEANING OF THIS CONCEPT HAS TO BE DECIDED BY REFERENCE TO THE LEGAL CONTEXT IN WHICH IT IS INTENDED TO OPERATE .
ANY INTERPRETATION OF THE CONCEPT OF FORCE