1.
Modernised Customs Code
The customs authorities shall annul a decision favourable to the person to whom it is addressed if all the following conditions are satisfied: the decision was issued on the basis of incorrect or incomplete information; the applicant knew or ought reasonably to have known that the information was incorrect or incomplete; if the information had been correct and complete, the decision would have been different.
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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.