30To that effect, those authorities may, pursuant to Article 78(1) and (2), first, amend the customs declaration, namely re-examine it, and, second, inspect relevant documents and data in order to ensure the accuracy of the particulars contained in the declaration. If that re-examination or those inspections show that the provisions governing the customs procedure in question have been applied on the basis of incorrect or incomplete information, the customs authorities must, in accordance with Article 78(3), take the measures necessary to regularise the situation, taking account of the new information available to them.
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