1. The customs authorities shall annul a decision favourable to the person to whom it is addressed if all the following conditions are satisfied:
the decision was issued on the basis of incorrect or incomplete information;
the applicant knew or ought reasonably to have known that the information was incorrect or incomplete;
if the information had been correct and complete, the decision would have been different.
2. The person to whom the decision was addressed shall be notified of its annulment.
3. Annulment shall take effect from the date on which the initial decision took effect, unless otherwise specified in the decision in accordance with the customs legislation.
4. The Commission may, in accordance with the management procedure referred to in Article 184(3), adopt measures for the implementation of this Article, in particular in respect of decisions addressed to several persons.