Opinion of Advocate General Hogan delivered on 9 July 2020.#Jebsen & Jessen (GmbH & Co.) KG v Hauptzollamt Hamburg.#Request for a preliminary ruling from the Finanzgericht Hamburg.#Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Article 78 – Article 236(1) – Import procedure – Revision of the customs declaration – Commercial policy – Anti-dumping – Implementing Regulation (EU) 2015/82 – Definitive anti-dumping duty – Price undertakings – Exemption – Article 2(1) – Condition to submit an undertaking invoice – Failure to mention an element listed in the Annex to Implementing Regulation 2015/82.#Case C-543/19.