39In that regard, it is important to point out that, as the Advocate General stated at point 29 of his Opinion and contrary to the arguments of DP grup before the referring court, where the customs authorities accept a customs declaration signed by the declarant or its representative, Article 63 of the Customs Code requires that they confine themselves to monitoring compliance with the requirements laid down in Article 62 of that Code. Consequently, when a customs declaration is accepted, those authorities do not take a decision on the accuracy of the information provided by the declarant, for which the latter assumes responsibility. Indeed, it follows from the wording of Article 68 of the Customs Code that acceptance of the declaration does not prevent those authorities from subsequently verifying the accuracy of the information, where necessary even after the goods have been released.