1.
The customs authorities shall, upon application by the declarant, invalidate a customs declaration already accepted in either of the following cases:
(a)
where they are satisfied that the goods are immediately to be placed under another customs procedure;
(b)
where they are satisfied that, as a result of special circumstances, the placing of the goods under the customs procedure for which they were declared is no longer justified.
However, where the customs authorities have informed the declarant of their intention to examine the goods, an application for invalidation of the customs declaration shall not be accepted before the examination has taken place.
2. The customs declaration shall not be invalidated after the goods have been released unless where otherwise provided.