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2.

Modernised Customs Code

No such amendment shall be permitted where it is requested after any of the following events: the customs authorities have informed the declarant that they intend to examine the goods; the customs authorities have established that the particulars in question are incorrect; the customs authorities have released the goods.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.