Keywords
Summary

Keywords

1 . COMMUNITY LAW - PRINCIPLES - FORCE MAJEURE - CONCEPT

2 . EUROPEAN COMMUNITIES ' OWN RESOURCES - REMISSION OF IMPORT DUTIES - ARTICLE 13 OF REGULATION NO 1430/79 - SPECIAL CIRCUMSTANCES - CONCEPT

( COUNCIL REGULATION NO 1430/79 , ART . 13 )

Summary

1 . RECOGNITION OF A CASE OF FORCE MAJEURE PRESUPPOSES THAT THE EXTERNAL CAUSE RELIED UPON HAS IRRESISTIBLE AND INEVITABLE CONSEQUENCES TO THE POINT OF MAKING IT OBJECTIVELY IMPOSSIBLE FOR THE PERSONS CONCERNED TO FULFIL THEIR OBLIGATIONS .

2 . A CUSTOMS AGENT , BY THE VERY NATURE OF HIS FUNCTIONS , RENDERS HIMSELF LIABLE BOTH FOR THE PAYMENT OF IMPORT DUTY AND FOR THE VALIDITY OF THE DOCUMENTS WHICH HE PRESENTS TO THE CUSTOMS AUTHORITIES . BEING FURNISHED WITH CERTIFICATES OF ORIGIN WHICH ARE INVALID , EVEN THOUGH ISSUED BY THE CUSTOMS AUTHORITIES OF THE COUNTRIES NAMED IN THEM , IS ONE OF THE PROFESSIONAL RISKS WHICH HE RUNS AND CANNOT CONSTITUTE A SPECIAL CIRCUMSTANCE WITHIN THE MEANING OF ARTICLE 13 OF COUNCIL REGULATION NO 1430/79 ON THE REPAYMENT OR REMISSION OF IMPORT OR EXPORT DUTIES .