The following is a valid Fortran 2003 program, but if "type t" has no
components, it cannot be imported:

Error: Derived type 't' at (1) is being used before it is defined

type t
 ! integer :: i
end type t
interface
  subroutine fff(a)
    import :: t
    type(t) :: a
  end subroutine fff
end interface
end


-- 
           Summary: IMPORTing of TYPE declarations without components fails
           Product: gcc
           Version: 4.3.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: fortran
        AssignedTo: unassigned at gcc dot gnu dot org
        ReportedBy: burnus at gcc dot gnu dot org


http://gcc.gnu.org/bugzilla/show_bug.cgi?id=33221

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