Where the goods for which a temporary storage declaration has been lodged are not presented to customs, the customs authorities shall invalidate that declaration in either of the following cases:
I gcás nach dtíolacfar na hearraí ar taisceadh dearbhú stórála sealadaí ina leith do chustam, cuirfidh na húdaráis chustaim an dearbhú sin ó bhail in aon cheann de na cásanna seo a leanas: