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New version applies from 19/06/2013. 199 provisions change. Later versions: 30/10/2013. Recital 13 changes in this version: compare with the current text.

Recital 13

Recital 13

(13)In accordance with the Charter of Fundamental Rights of the European Union, it is necessary, in addition to the right of appeal against any decision taken by the customs authorities, to provide for the right of every person to be heard before any decision is taken which would adversely affect him.

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