(h)
Modernised Customs Code
where the customs debt was incurred pursuant to Article 46 or 49 and where the following conditions are fulfilled: the failure which led to the incurrence of a customs debt had no significant effect on the correct operation of the customs procedure concerned and did not constitute an attempt at deception; all of the formalities necessary to regularise the situation of the goods are subsequently carried out;
← art_86__para_1__point_g__text_1 · All articles · art_86__para_1__point_h__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.