General procedure for the right to be heard
Article 8
1. The communication referred to in the first subparagraph of Article 22(6) of the Code shall: (a) include a reference to the documents and information on which the customs authorities intend to base their decision; (b) indicate the period within which the person concerned shall express his point of view from the date on which he receives that communication or is deemed to have received it; (c) include a reference to the right of the person concerned to have access to the documents and information referred to in point (a) in accordance with the applicable provisions. 2. Where the person concerned gives his point of view before the expiry of the period referred to in paragraph 1(b) the customs authorities may proceed with taking the decision unless the person concerned simultaneously expresses his intention to further express his point of view within the period prescribed.