When the goods for which an entry summary declaration has been lodged are not brought into the customs territory of the Union, the customs authorities shall invalidate that declaration in either of the following cases:
I gcás nach dtabharfar na hearraí ar taisceadh dearbhú iontrála achomair ina leith amach as críoch chustaim an Aontais, cuirfidh na húdaráis chustaim an dearbhú sin ó bhail in aon cheann de na cásanna seo a leanas: