Invalidation of a customs declaration
Article 89
1. The customs authorities shall, at the application of the declarant, invalidate a customs declaration already accepted where they are satisfied that: (a) the goods are immediately to be placed under a customs procedure; or (b) as a result of special circumstances, the placing of the goods under the customs procedure for which they were declared is no longer justified. However, where the customs authorities have informed the declarant of their intention to examine the goods, an application for invalidation of the customs declaration shall not be accepted before the examination has taken place. 2. By way of derogation from paragraph 1, in specific cases laid down in the customs legislation, the customs authorities may invalidate the customs declaration without prior application by the declarant. 3. The customs authorities shall not invalidate the customs declaration after the goods have been released, except in specific cases laid down in the customs legislation. 4. The Commission is empowered to adopt delegated acts in accordance with Article 282 to supplement this Regulation by determining the specific cases in which customs authorities may invalidate the customs declaration without application by the declarant, as referred to in paragraph 2 of this Article, and after the release of the goods, as referred to in paragraph 3 of this Article. 5. The Commission shall adopt implementing acts laying down the procedure for invalidating the customs declaration after the release of the goods referred to in paragraph 3 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 283(4).