41During the three-year period which runs from the time when the initial customs debt referred to in paragraph 34 above is incurred, a taxable person must, as an economic operator, accept the risk and make the necessary arrangements in order to guard against the risks of the customs authorities revising their decision on the customs debt in the light of new information in their possession following examinations (see, to that effect, judgment in Lagura Vermögensverwaltung, C‑438/11, EU:C:2012:703, paragraph 30).
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