(1) If a person who has communicated an electronic export entry changes information included in that entry, the person is taken, at the time when an export entry advice is communicated in respect of the altered entry, to have withdrawn the entry as it previously stood.
(2) If a person who has communicated a submanifest or an outward
manifest changes information included in the submanifest or manifest, the
person is taken, at the time when an acknowledgment of the altered submanifest
or altered manifest, as the case requires, is communicated, to have withdrawn
the submanifest or manifest as it previously stood.