Carinski organi lahko namesto ukrepov iz odstavkov 2 in 3 štejejo carinsko deklaracijo za neveljavno, če deklarantova odklonitev sodelovanja pri pregledu blaga oziroma imenovanju osebe, ki bi carinskim organom lahko dala potrebno pomoč, ni imela za namen ali cilj preprečiti ugotovitve, da so bili predpisi, ki urejajo prepustitev blaga v zadevni carinski postopek, kršeni, ali izogniti se uporabi določb člena 66 (1) ali člena 80(2) zakonika.
Instead of the measures laid down in paragraphs 2 and 3, the customs authorities shall have the option of deeming a declaration invalid where it is clear that the declarant's refusal to be present at the examination of the goods or to designate a person able to give the necessary assistance neither prevents, nor seeks to prevent, those authorities from finding that the rules governing the entry of the goods for the customs procedure concerned have been breached, and neither evades, nor seeks to evade, the provisions of Article 66 (1) or Article 80 (2) of the Code.