Article 27

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) · European Union

1. The customs authorities shall annul a decision favourable to the holder of the decision if all the following conditions are fulfilled: the decision was taken on the basis of incorrect or incomplete information; the holder of the decision 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. 2. The holder of the decision shall be notified of its annulment. 3. Annulment shall take effect from the date on which the initial decision took effect, unless otherwise specified in the decision in accordance with the customs legislation.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.