Except when a customs authority acts as a judicial authority, Article 22(4), (5), (6) and (7), Article 23(3) and Articles 26, 27 and 28 shall also apply to decisions taken by the customs authorities without prior application by the person concerned.
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Chapter 2 · Rights and obligations of persons with regard to the customs legislation › Section 3 · Decisions relating to the application of the customs legislation › Article 29
Decisions taken without prior application
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