(h)

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;

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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.