THE RELEVANT DECLARATION BE CANCELLED OR , WHERE THE LEGISLATION OF THE MEMBER STATE CONCERNED DOES NOT PERMIT SUCH CANCELLATION , THAT IT BE INVALIDATED .
HOWEVER , WHEN THE CUSTOMS AUTHORITY HAS INFORMED THE DECLARANT OF ITS INTENTION TO EXAMINE THE GOODS IN RESPECT OF WHICH THE DECLARATION WAS MADE , A REQUEST FOR CANCELLATION OR INVALIDATION MAY NOT BE MADE UNTIL THIS EXAMINATION HAS TAKEN PLACE .
2 . THE CUSTOMS AUTHORITY SHALL NOT AUTHORIZE THE CANCELLATION OR INVALIDATION OF THE DECLARATION UNLESS THE DECLARANT :
( A ) PROVIDES THE COMPETENT AUTHORITIES WITH PROOF THAT THE GOODS HAVE NOT LEFT THE CUSTOMS TERRITORY OF THE COMMUNITY ;
( B ) RETURNS TO THE SAID COMPETENT AUTHORITIES ALL COPIES OF THE EXPORT DECLARATION , TOGETHER WITH ANY OTHER DOCUMENTS DELIVERED TO HIM ON ACCEPTANCE OF THE DECLARATION ;
( C ) WHERE APPROPRIATE , PROVIDES THE COMPETENT AUTHORITIES WITH PROOF THAT THE REFUNDS AND OTHER AMOUNTS GRANTED ON THE STRNGTH OF THE EXPORT DECLARATION FOR THE GOODS IN QUESTION HAVE BEEN REPAID OR THAT THE NECESSARY MEASURES HAVE BEEN TAKEN BY THE SERVICES CONCERNED SO THAT THEY ARE NOT PAID ;
( D ) WHERE APPROPRIATE , AND IN ACCORDANCE WITH THE PROVISIONS IN FORCE , COMPLIES WITH THE OTHER OBLIGATIONS WHICH MAY BE SET BY THE COMPETENT AUTHORITIES TO REGULARIZE THE POSITION OF THE GOODS .
3 . THE CANCELLATION OR INVALIDATION OF THE DECLARATION SHALL , WHERE APPROPRIATE , RESULT IN THE CANCELLATION OF ATTRIBUTIONS ON ANY EXPORT LICENCE OR ADVANCE-FIXING CERTIFICATE PRESENTED IN SUPPORT OF THE DECLARATION .
4 . THE CANCELLATION OR INVALIDATION OF THE DECLARATION SHALL IN NO WAY PRECLUDE THE APPLICATION OF SANCTIONS FOR AN OFFENCE COMMITTED BY THE DECLARANT .
5 . WHERE THE GOODS DECLARED FOR EXPORT ARE REQUIRED TO LEAVE THE CUSTOMS TERRITORY OF THE COMMUNITY WITHIN A SPECIFIED PERIOD , FAILURE TO RESPECT THE TIME LIMIT SHALL RESULT , IN THE CANCELLATION OR INVALIDATION OF THE RELEVANT DECLARATION , EXCEPT WHERE THE TIME LIMIT IS EXTENDED BY THE COMPETENT AUTHORITIES .
IN THE SITUATION REFERRED TO IN THE FIRST SUBPARAGRAPH , PARAGRAPH 2 ( B ) , ( C ) AND ( D ) AND PARAGRAPH 3 AND 4 SHALL APPLY .
ARTICLE 9
1 . WITHOUT PREJUDICE TO ANY OTHER MEANS OF CONTROL AT ITS DISPOSAL , THE CUSTOMS AUTHORITY MAY EXAMINE ALL OR PART OF THE DECLARED GOODS .
2 . THE GOODS SHALL BE EXAMINED IN THE PLACES DESIGNATED AND DURING THE HOURS APPOINTED FOR THAT PURPOSE .
HOWEVER , THE CUSTOMS AUTHORITY MAY , AT THE REQUEST OF THE DECLARANT , AUTHORIZE THE EXAMINATION OF GOODS IN PLACES OR DURING HOURS OTHER THAN THOSE REFERRED TO ABOVE . ANY COSTS INVOLVED SHALL BE BORNE BY THE DECLARANT .
3 . TRANSPORT OF THE GOODS TO THE PLACES WHERE THEY ARE TO BE EXAMINED , UNPACKING , REPACKING AND ALL OTHER OPERATIONS NECESSITATED BY SUCH EXAMINATION SHALL BE CARRIED OUT BY THE DECLARANT OR ON