Occurrences unforeseen by either party when a contract was made may make performance commercially impracticable,but the perfect tender rule still applies.

Question

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The doctrine of commercial impracticability (or impossibility) allows a party to be excused from performance when unforeseen events make it objectively impossible or commercially impracticable to perform. However, this does not mean that the perfect tender rule is no longer applicable. Under the perfect tender rule, a seller must deliver goods that conform perfectly to the contract's requirements. Even if an unforeseen event renders performance impracticable, the seller can still be held liable for breach if they fail to deliver goods that meet the contract's specifications.

Occurrences Unforeseen by Either Party When a Contract Was Made