44Such an interpretation reflects, moreover, the intention of the EU legislature. As is apparent from a comparison of Article 173(3) of the Union Customs Code, as adopted by that legislature, with the text which had been proposed in that regard by the Commission in Article 149 of the Proposal for a Regulation of the European Parliament and of the Council laying down the Union Customs Code (COM(2012) 64 final), it was the legislature which added to Article 173 the condition, recalled in paragraph 40 above, that such an amendment may be applied for after the release of the goods only in order for the declarant to comply with his or her obligations relating to the placing of the goods under the customs procedure concerned, thereby reflecting the legislature’s intention to restrict the possibilities of amending customs declarations.
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