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New version applies from 30/10/2013 — introduced by 32013R0952. 232 provisions change. Recital 13 is deleted from 30/10/2013.

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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