1. The decision referred to in Article 20 shall contain all of the following:
the findings of the investigation and the information and evidence underpinning the findings;
reasonable time limits for the economic operators to comply with the orders, which shall not be less than 30 working days; in the case of perishable goods, animals and plants, the time limit shall not be less than 10 working days; when setting the time limits, the lead competent authority shall take into account the economic operator’s size and economic resources, including whether the operator is an SME, the share of the part of the product and whether it is replaceable; the time limits shall be proportionate to the time needed to comply with the different orders and no longer than necessary;
all relevant information, in particular the details allowing the identification of the product to which the decision applies, including details about the manufacturer, producer, the product suppliers, the importer, the exporter and, where appropriate, the production site;
where available and applicable, information required under customs legislation as defined in Article 5, point 2, of Regulation (EU) No 952/2013;
information on the taking of a judicial review against a decision.
2. The Commission shall adopt implementing acts further specifying the details of the information to be included in the decision referred to in Article 20. Those details shall, at minimum, include details of the information to be provided or made available to customs authorities in accordance with Article 27(3) in order to enable the identification of products pursuant to Article 26(4). Those implementing acts shall be adopted in accordance with the examination procedure pursuant to Article 35(2).