Judgment_paragraph 43 · SC Zes Zollner Electronic SRL v Direcţia Regională Vamală Cluj – Biroul Vamal de Frontieră Aeroport Cluj Napoca (C-640/21)

43Although that principle of irrevocability is qualified, under the Union Customs Code, by the possibility, provided for in Article 173 thereof, of amending a customs declaration, the fact remains that that possibility constitutes an exception to that principle, which must be interpreted strictly.