39Moreover, contrary to the argument put forward by the Principal Customs Office and the Netherlands Government, Article 66 of the Customs Code concerning the invalidation of a customs declaration does not preclude such a revision. The procedure for invalidating a customs declaration, the conditions of which are specified in that article, applies only in two situations, namely where the declarant furnishes proof that goods were declared in error for the customs procedure covered by that declaration or where, as a result of special circumstances, the placing of the goods under the customs procedure for which they were declared is no longer justified. In the event of invalidation, the customs debt arising from the invalidated declaration is extinguished. Article 66(2) specifies, moreover, that a declaration is not, in principle, to be invalidated after the goods have been released.
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