Where the goods for which an exit summary declaration has been lodged are not taken out of 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 imeachta achomair ina leith amach as críoch custaim an Aontais, cuirfidh na húdaráis chustaim an dearbhú sin ó bhail, in aon cheann de na cásanna a leanas: