34In that respect, it must be pointed out that Article 859 of the Implementing Regulation contains a validly constituted and exhaustive set of rules on failures, within the meaning of Article 204(1)(a) of the Customs Code, which ‘have no significant effect on the correct operation of the temporary storage or customs procedure in question’ (C-48/98 Söhl & Söhlke [1999] ECR I-7877, paragraph 43).
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