However, if goods have undergone an operation cons
isting of repair or restoration to good condition which became necessary as a result of unforeseen circumstances whic
h arose outside the customs territory of the Community, this being established to the satisfaction of the customs authorities,
relief from import duties shall be granted provided that the value of the returned goods is not higher, as a result of such operation, than t
...[+++]heir value at the time of export from the customs territory of the Community.