(12)All decisions, that is to say, official acts by the customs authorities pertaining to customs legislation and having legal effect on one or more persons, including binding information issued by those authorities, should be covered by the same rules. Any such decisions should be valid throughout the Community and should be capable of being annulled, amended except where otherwise stipulated, or revoked where they do not conform to the customs legislation or its interpretation.
◷
New version applies from 19/06/2013.
199 provisions change.
Later versions: 30/10/2013.
Recital 12 changes in this version: compare with the current text.