39It must be recalled at the outset that, by virtue of settled case-law, factors which might constitute a special situation within the meaning of Article 905 of the implementing regulation exist, where, in view of the objective of fairness underlying Article 239 of the Customs Code, factors liable to place the applicant in an exceptional situation as compared with other operators engaged in the same business are found to exist (Trans-Ex-Import, paragraph 22; Case C-253/99 Bacardi [2001] ECR I-6493, paragraph 56, and Aslantrans v Commission, paragraph 56). The fairness clause provided for by the Community customs legislation is intended to apply where the circumstances characterising the relationship between an economic operator and the administration are such that it would be inequitable to require the trader to bear a loss which he normally would not have incurred (see, by analogy, Case 58/86 Coopérative agricole d'approvisionnement des Avirons [1987] ECR 1525, paragraph 22, and Case C-222/01 British American Tobacco [2004] ECR I-4684, paragraph 63).
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