1.Any person shall have the right to appeal against any decision taken by the customs authorities relating to the application of customs legislation which concerns him directly and individually.
Any person who has applied to the customs authorities for a decision and has not obtained a decision on that request within the time limits referred to in Article 16(2) shall also be entitled to exercise the right of appeal.
2.The right of appeal may be exercised in at least two steps:
initially, before the customs authorities or a judicial authority or other body designated for that purpose by the Member States;
subsequently, before a higher independent body, which may be a judicial authority or an equivalent specialised body, according to the provisions in force in the Member States.
3.The appeal must be lodged in the Member State where the decision has been taken or applied for.
4.Member States shall ensure that the appeals procedure enables the prompt confirmation or correction of decisions taken by the customs authorities.