50In the second place, with regard to the scope of Article 78 of the Customs Code, the Court has already stated that its rationale is to bring the customs procedure into line with the actual situation (judgment in Terex Equipment and Others, Cases C‑430/08 and C‑431/08, EU:C:2010:15, paragraph 56). Moreover, that article does not distinguish errors or omissions that can be corrected from other situations of the same kind that cannot (judgments in Overland Footwear, C‑468/03, EU:C:2005:624, paragraph 63, and Südzucker and Others, EU:C:2012:444, paragraph 47). The words ‘incorrect or incomplete information’ must be interpreted as covering both clerical errors or omissions and errors of interpretation of the applicable law (judgments in Overland Footwear, EU:C:2005:624, paragraph 63, and Terex Equipment and Others, EU:C:2010:15, paragraph 56).
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