Section 50: Invalidation of goods declaration

1 The Service shall, at the request of a declarant, invalidate a declaration already accepted where it is satisfied that -
a the goods are immediately to be placed under another customs procedure; and
b as a result of special circumstances, the placing of the goods under the customs procedure for which they were declared is no longer justified.

2 Where the Service has informed the declarant of its intention to examine the goods, a request for invalidation of the declaration shall not be accepted before the examination takes place.

3 The declaration shall not be invalidated after the goods have been released.