NO 232/75 , A DIRECT ACTION AGAINST THE FINAL USERS IS POSSIBLE . IN VIEW OF THE CONSIDERABLE RISK WHICH THE SUCCESSFUL TENDERER MUST BEAR UNDER THAT REGULATION IF ARTICLE 18 ( 3 ) IS NOT APPLIED , INASMUCH AS HE IS ALSO RESPONSIBLE FOR THE CONDUCT OF SUBSEQUENT BUYERS , IT IS PROPER THAT HE SHOULD BE ABLE TO RELY ON THE EFFECTIVENESS OF THE CUSTOMS CONTROL . IN PARTICULAR , HE MUST BE ENTITLED TO ASSUME THAT HIS CONTRACTUAL LIABILITY WILL COME TO AN END AS SOON AS THE PROOF REFERRED TO IN ARTICLE 18 ( 2 ) HAS BEEN FURNISHED . ONLY IN THE CASE OF MANIFEST BAD FAITH ON THE PART OF THE TENDERER AND NOT IN THE CASE OF NEGLIGENCE ON THE PART OF THE SUPERVISING CUSTOMS AUTHORITY MAY THE INTERESTS OF THE INTERVENTION AGENCY PREVAIL OVER THOSE OF THE TENDERER AND AN ACTION AGAINST THE TENDERER BE JUSTIFIED . NEITHER ARTICLE 15 OF THE REGULATION IN QUESTION NOR THE GERMAN IMPLEMENTING PROVISIONS PROVIDE FOR CONTROLS TO BE CARRIED OUT A POSTERIORI .
16 IT IS CLEAR FROM THE WRITTEN OBSERVATIONS LODGED BY THE NETHERLANDS GOVERNMENT THAT IT ESSENTIALLY SHARES THE DEFENDANT ' S VIEW AND CONSIDERS THAT IF THE BUYER HAS FURNISHED THE DOCUMENTS ATTESTING THAT THE PRODUCT HAS BEEN USED CORRECTLY , HE HAS SATISFIED THE REQUIREMENTS OF ARTICLE 18 OF THE REGULATION AND FOR THAT REASON IS RELEASED FROM HIS MAIN OBLIGATIONS .
17 THE GOVERNMENT OF THE FEDERAL REPUBLIC OF GERMANY AND THE COMMISSION ESSENTIALLY SHARE THE PLAINTIFF ' S VIEW .
18 BEFORE ANSWERING THE QUESTIONS RAISED , THE SUPERVISORY SYSTEM ESTABLISHED BY REGULATION NO 232/75 TO GUARANTEE THAT THE BUTTER IS USED TO MANUFACTURE PASTRY PRODUCTS AND ICE-CREAM SHOULD BE EXPLAINED .
19 IT IS CLEAR FROM ARTICLE 10 ( 5 ) OF THE REGULATION , WHICH PROVIDES THAT ' THE RIGHTS AND OBLIGATIONS ARISING IN CONNECTION WITH THE INVITATION TO TENDER ARE NOT TRANSFERABLE ' , AS INTERPRETED BY THE COURT IN ITS JUDGMENT OF 3 JULY 1985 IN CASE 20/84 ( DE JONG VERENIGDE NV AND ANOTHER V VOEDSELVOORZIENINGS IN- EN VERKOOPBUREAU ( 1985 ) ECR 2061 ), THAT THE SUCCESSFUL TENDERER REMAINS RESPONSIBLE FOR THE USE TO WHICH THE BUTTER IS FINALLY PUT AND THAT HE MUST ANSWER FOR THE CONDUCT OF SUBSEQUENT BUYERS .
20 THAT OBLIGATION REMAINS INCUMBENT ON THE SUCCESSFUL TENDERER EVEN IF HE HAS SOLD THE BUTTER . SANCTIONS , INCLUDING THE LOSS OF THE PROCESSING SECURITY , ARE ATTACHED TO THAT OBLIGATION , WHICH MEANS THAT HE MUST IN HIS OWN INTERESTS BE VIGILANT TO ENSURE THAT HIS UNDERTAKING REGARDING THE FINAL USE TO WHICH THE BUTTER IS PUT IS COMPLIED WITH . TO THAT END ARTICLE 6 ( 1 ) ( F ) OF THE REGULATION STATES THAT AT EACH SUBSEQUENT SALE OF THE PRODUCT THE SUCCESSFUL TENDERER MUST ENSURE THAT THE OBLIGATION TO PROCESS THE BUTTER INTO PASTRY PRODUCTS OR ICE-CREAM IS LAID DOWN . THE CHECKS WHICH THE