art_27__para_1

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.

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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.